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HQ 951818


February 23, 1993

CLA-2 CO:R:C:T 951818 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 5911.90.0000

District Director of Customs
10 Causeway St., Room 603
Boston, MA 02222-1059

RE: Decision on Application for Further Review of Protest No. 0401-90-000467; filament yarn

Dear Sir:

This protest was filed against your decision in the liquidation of an entry involving the importation of filament yarn from Austria.

FACTS:

The subject merchandise is designated as style 520 and is described as "polytetrafluoroethylene (PTFE) filament yarn." The PTFE coating lubricates and strengthens the yarns. These single ply yarns are not braided. They are to be further manufactured, by braiding, into braided packing after importation.

The subject merchandise was liquidated under subheading 5911.90.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile products and articles, for technical uses, specified in note 7 to this chapter, other.

The protestant contends that the subject merchandise is classifiable under subheading 5405.00.6000, HTSUSA, which provides for artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 millimeter; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 millimeters, other.

ISSUE:

Whether the subject merchandise is classifiable in Heading 5405, HTSUSA, or in Heading 5911, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Note 7 to Chapter 59, HTSUSA, provides, inter alia, that Heading 5911 applies to textile cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials, whether in the piece or cut to length. In HRL 086433, dated July 27, 1990, which concerned the classification of merchandise similar to that at issue, we stated that by using the locution "cords, braids and the like," the merchandise covered by that portion of Note 7 is not required to be twine, rope or braid; it must only be something that resembles, in appearance and use, cord and braid. The information available to us indicates that the merchandise at issue will be used as cords in the construction of braided packing material.

GRI 2(a) provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.

We also found in HRL 086433 that such merchandise, although not finished, is classifiable as finished packing material in application of GRI 2(a). In HRL 086433 we stated the following:

It is clear in the instant matter that the yarn, as entered, has the essential character of completed packing material. After importation, the yarn is braided. You have demonstrated that this yarn has no practical value outside of its use in construction of braided packing materials. In addition, current industry practice recognizes this type of yarn as dedicated for use in the construction of braided packing materials. Therefore, under the GRI 2(a) analysis narrated above, the instant yarn is classifiable under heading 5911 as finished braided packing materials.

We have ruled in several cases, in addition to HRL 086433, that yarn which will be braided to make packing material is classifiable in Heading 5911. See, for example, HRL 085813 of January 10, 1990; HRL 086434 of August 13, 1990; HRL 086435 of July 13, 1990; and HRL 085417 of October 30, 1989. Consequently, the merchandise at issue is classifiable in Heading 5911.

HOLDING:

The subject merchandise is classified under subheading 5911.90.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile products and articles, for technical uses, specified in note 7 to this chapter, other. The rate of duty is 7.5 percent ad valorem.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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