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HQ 964587




August 20, 2002

CLA-2 RR:CR:TE 964587 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 5608.19.2090

Area Port Director
U.S. Customs Service
2831 Talleyrand Avenue
Jacksonville, Florida 32206

RE: Protest number 1803-99-100234; Netting; Heading 9506; Heading 5608; HQ 963743, dated August 13, 2002, Incorporated by Reference

Dear Sir:

This is in reply to your Application for Further Review of Protest (AFR), dated November 9, 1999, number 1803-99-100234, which was forwarded to our office for a decision.

Kuehne & Nagel, Inc., filed the AFR, on behalf of Ball Products, Inc., against Customs classification of one entry of density polyethylene netting.

FACTS:

The merchandise at issue is a high-density polyethylene netting, black in color and treated with an ultra-violet protectant so that long term exposure to the sun will not cause the fabric to fade or crack.

The protestant entered this merchandise on November 10, 1998, under subheading 9506.99.3000 of the Harmonized Tariff Schedule of the United States (HTSUS), as tennis equipment. Customs liquidated the entry on November 5, 1999, classifying the merchandise in question under subheading 5608.19.2090, HTSUS. The protest was timely filed on November 9, 1999.

The Protestant referenced the AFR 1803-99-100186, which pertains to a different entry of the merchandise at issue.

ISSUE:

Is the merchandise classifiable under subheading 5608.19.2090, HTSUS, as knotted netting of man-made textile materials, or under subheading 9506.99.3000, HTSUS, as tennis equipment?

LAW AND ANALYSIS:

Classification of goods under the HTSUS 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. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRIs will be applied.

When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized Tariff System (HTS). Customs believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35128 (August 23, 1989).

The classification of substantially similar merchandise was addressed in HQ 963743, dated August 13, 2002, which determined that the protest should be denied on the basis that the goods were correctly liquidated by Customs.

The legal reasoning and analysis employed in HQ 963743, dated August 13, 2002 is incorporated by reference. HQ 963743 is attached to and made a part of this ruling letter.

HOLDING:

The Application for Further Review is DENIED. Customs correctly liquidated the merchandise under subheading 5608.19.2090, HTSUS, which provides for “Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials: Of man-made textile materials: Other: Other: Other.” The netting is dutiable at the general column one rate of duty under the 1998 HTSUS, at 8 percent ad valorem. The textile category is 229.

HQ 963743, dated August 13, 2002 is incorporated by reference. HQ 963743 is attached to and made a part of this ruling letter.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution. .
Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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