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HQ 951886


January 7, 1993

CLA-2; CO:R:C:T 951886 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 5604.10.0000; 6002.20.6000

K.H. Chan
Honest Bond Industrial Development Co. Ltd. 7/F Block H Pak Po Mansions
82 Bute Street
Mongkok Kowloon, Hong Kong

RE: Classification and quota categories for rubber thread covered with textile materials (polyester), heading 5604 v. 5808; polyester knit tape, 6002.20.6000.

Dear Mr. Chan:

This is in response to your letter of May 7, 1992, requesting tariff classification and quota categories under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for polyester elastic and polyester knit tapes. Samples were provided to our office for examination.

FACTS:

The first item, described as "polyester elastic" tape, measures approximately one and one-quarter inches in length by one-quarter inch in width. It consists of eight parallel filaments, which appear to be of rubber, covered by means of plaiting or braiding with polyester yarn to form an elastic material.

The second item, described as "polyester knit" tape, measures approximately one and one-half inches in length and one- quarter inch in width. It is a narrow warp knit polyester fabric with fast edges. This article has no elastomeric properties, and is not an openwork fabric since it does not have stable open meshes.

ISSUE:

What are the proper classifications and quota categories for the subject merchandise?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRI will be applied in order.

The "polyester elastic" sample is made up of rubber thread and polyester yarn. Note 10 to Section XI states that "elastic products consisting of textile materials combined with rubber threads are classified in this section." Hence, this item will be classified in Section XI.

Within Section XI two headings appear to be applicable. Heading 5604 covers "rubber thread and cord, textile covered," while heading 5808 is the proper classification for "braids in the piece."

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA.

The EN to heading 5604, at pages 776 and 777, provide that this provision covers:

(A) Rubber Thread and Cord, Textile Covered

Provided they are covered with textiles (e.g., by gimping or plaiting), this group includes, thread (single strand) of rubber, of any cross-section, and cord (multiple strand) of rubber, made of these threads.

As the "polyester elastic" tape is constructed of several individual strands of rubber plaited by textile materials, it falls within heading 5604.

The EN to heading 5808, at page 805, provide that this provision covers:

(A) Braids in the Piece; Ornamental Trimmings in the Piece, Without Embroidery, Other Than Knitted or Crocheted

In addition to braids, this part of the heading covers a variety of products in the length, designed for the ornamentation or decoration of articles of apparel...

We assume that the subject merchandise will be imported in continuous lengths. As the "polyester elastic" tape is covered by means of braiding or plaiting, it also falls under heading 5808.

GRI 3(a) provides that when goods are classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. Heading 5808 provides in general for all braids in the piece. On the other hand, heading 5604 covers only rubber strands covered with textile materials. We find that heading 5604 is the most specific provision that describes the subject "polyester elastic" tape. Accordingly, this item will be classified under heading 5604.

The "polyester knit" tape is classified under Section XI, Chapter 60, which covers knitted fabrics. Within Chapter 60 there are only two competing headings. Heading 6001 applies only to pile fabrics. As the submitted article is not composed of a pile fabric, heading 6002 is applicable. Heading 6002 provides for other knitted or crocheted fabrics. Within this heading, subheading 6002.20.6000, which provides for other knitted or crocheted fabrics, of a width not exceeding 30 centimeters, of man-made fibers is the appropriate classification.

HOLDING:

The merchandise described as "polyester elastic" tape is classifiable under subheading 5604.10.0000, HTSUSA, which provides for rubber thread and cord, textile covered. The applicable rate of duty is 7.2% ad valorem. Items classified under this provision fall under textile category 201 and are subject to the requirement of an export license from Hong Kong.

The merchandise described as "polyester knit" tape is classifiable under subheading 6002.20.6000, which provides for other knitted or crocheted fabrics, of a width not exceeding 30 centimeters, of man-made fibers. The applicable rate of duty is 8.6% ad valorem. Items classified under this provision fall under textile category 222 and are subject to the requirement of an export license from Hong Kong.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are the subject of frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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