United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 HQ Rulings > HQ 959749 - HQ 960015 > HQ 959848

Previous Ruling Next Ruling
HQ 959848




November 5, 1997

CLA-2: RR:TC:TE 959848 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 5607.90.2000

Marilyn Havens
Port Director
U.S. Customs Service
150 North Royal Street
Mobile, AL 36602

RE: Double Difference; rope; composite good; heading 5607; Note 2, Section XI;
Subheading Note 2, Section XI; GRI 3

Dear Ms. Havens:

This is in reply to a memorandum dated October 7, 1996, from the Chief, Textiles and Apparel Branch, National Commodity Specialist Division, regarding the difference of opinion between your port and the National Import Specialist (NIS) as to the classification of rope from Mexico. Your port initiated the "double difference" on CF 6431. The NIS forwarded the matter to our office in accordance with 19 C.F.R. 177.11.

The NIS believes that the outer shell imparts the essential character to the rope and would classify it under subheading 5607.50.4000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) (rope of polyester). The import specialist at your port believes that the essential character of the rope cannot be determined, and he would classify it by the material which predominates by weight under subheading 5607.49.3000, HTSUSA (rope of polypropylene).

FACTS:

The rope in question, referred to as Cotton/Poly Sash Cord, is packaged in 100 foot lengths for retail sale. The core consists of a nonwoven polypropylene 5 cm wide strip which is wrapped around polypropylene multifilaments. The outer shell is cotton and polyester. The label reflects that the fiber content of the rope is 70 percent polyester and 30 percent cotton. However, you state that the importer informed you that the actual fiber content of the rope is 29 percent cotton, 29 percent staple polyester, 23 percent nonwoven polypropylene and 19 percent polypropylene multifilaments.

ISSUE:

What is the proper application of Note 2, Section XI, and Subheading Note 2, Section XI, to the classification of the rope in question?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Rope of textile material is classifiable under heading 5607, HTSUSA, which encompasses:

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.

Classification of the rope by its fiber content occurs at the subheading level. Within heading 5607, ropes of polypropylene are classifiable under subheading 5607.49, HTSUSA, ropes of polyester are classifiable under subheading 5607.50, HTSUSA, and ropes of cotton are classifiable under subheading 5607.90, HTSUSA. Pursuant to the principles of GRI 1, we refer to the section notes for heading 5607, which provide instruction for the classification of articles composed of two or more textile materials.

Note 2(A), Section XI, HTSUSA, provides in its entirety:

Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture or two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

Subheading Note 2, Section XI, provides in part:

(A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) where appropriate, only the part which determines the classification under
Interpretative Rule 3 shall be taken into account.

In Headquarters Ruling Letter 957751, dated June 6, 1995, Customs held that Subheading Note 2(B)(a), Section XI, required that classification [of a composite good at the subheading level] be determined using GRI 3 - not chief weight. In that case, the merchandise was a cord classified under heading 5808, HTSUSA, and was constructed of a polyester core with an outer covering of braided metallic yarn. We held that the braided outer covering imparted the essential character to the cord. The rope at issue is also a composite good and, therefore, we must first utilize GRI 3 to determine which "part" (i.e., the inner core or the outer covering) will "be taken into account" in applying the rule in Subheading Note 2(A), Section XI.

GRI 3(b) directs that a composite good which cannot be classified by reference to 3(a) (most specific description), as in this case, shall be classified as if consisting of the material or component which imparts its essential character. We agree with the NIS that, like the metallic braided cord in HQ 957781, the outer covering in this case imparts the essential character to the rope. It gives the rope identity by providing form and shape and by holding the other components together. The core materials increase the strength of the subject goods, but it is the braided outer shell that establishes the identity as rope.

Next, we must decide which of the two fibers of the outer shell, cotton or polyester, will determine classification. Subheading Note 2(A) instructs us to classify goods as if consisting wholly of that textile material which would be selected under Note 2, Section XI. Under the first part of Note 2, goods are classifiable by the material that predominates by weight. In this case, the cotton and polyester each comprise 50 percent of the outer shell. Thus, we proceed to the second part of Note 2, which states that when no material predominates by weight, goods are classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order.

In the NIS's opinion, the competing headings are 5201 (cotton) and 5503 (polyester), which he bases on a literal interpretation of Note 2(A). In his memorandum, he states that Subheading Note 2:

[D]oes not extend the Note 2 rule mutatis mutandis to the subheading level. Instead, it says to select that material which could be selected . . . for the classification of a product of chapters 50 to 55.' In this case, then, the competing materials are cotton of heading 5201 and polyester fiber of heading 5503. Because the provision for polyester fiber occurs last in numerical order, we classify this rope as if consisting wholly of polyester [under subheading 5607.50.4000, HTSUSA].

We disagree with which headings of the rope equally merit consideration. Classification of merchandise begins at the four digit heading level and proceeds in a hierarchial manner. The language in Subheading Note 2(A), Section XI, mandates that we use the classification principles set forth in Note 2(A), Section XI, i.e., by predominate weight or, alternatively, by the heading which occurs last in numerical order. Since subheading Note 2(A) is concerned with the classification of goods at the subheading level, these principles are applied at the subheading level under the same heading or subheading in which the merchandise is classified.

In this case, the rope is classified in heading 5607. At the subheading level, there is a provision for rope of cotton (5607.90) and for rope of polyester (5607.50). Since the rope is not classifiable by the textile material that predominates by weight, classification is based on the textile material which is covered by the heading which occurs last in numerical order - in this case 5607.90.

HOLDING:

The rope under consideration is classifiable under subheading 5607.90.2000, HTSUSA, which provides for, among other things, rope of other fibers. It is dutiable at the 1996 general column rate of 7.0 percent ad valorem, and the textile category is 201.

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division

Previous Ruling Next Ruling

See also: