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HQ 951831


June 11, 1992

CLA-2 CO:R:C:T 951831 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 5604.10.0000

District Director of Customs
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48266

RE: Protest and Application for Further Review No. 3801-1- 100650; classification of nylon bungee cords in material lengths

Dear Sir:

The above-referenced protest concerns the classification and subsequent duty assessment of nylon bungee cords imported in material lengths from Canada.

FACTS:

The subject merchandise consists of nylon cord, plaited around a rubber core, imported in material lengths from Canada. We note that no information was submitted by the importer to substantiate the claim that these goods are of United States origin. Absent such documentation, Customs shall deem the product to be of Canadian origin for purposes of classification under the HTSUSA.

The cords were originally entered under subheading 5607.50.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Liquidation of the entries was also under subheading 5607.50.4000, HTSUSA. The rate of duty assessed was 7.2 percent ad valorem and the textile category was 669.

ISSUE:

What is the proper classification of nylon bungee cords imported in material lengths?

LAW AND ANALYSIS:

Heading 5604, HTSUSA, provides for, in pertinent part, rubber thread and cord, textile covered.

The subject merchandise consists of a rubber core, covered with plaited nylon cord, imported in material lengths. Heading 5604, HTSUSA, expressly provides for these goods and accordingly classification is proper under this provision of the Nomenclature.

HOLDING:

The subject merchandise is correctly classifiable under subheading 5604.10.0000, HTSUSA, which provides for rubber thread and cord, textile covered, dutiable at a rate of 7.2 percent ad valorem. The textile category is 201.

This protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and sent to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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