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 > 2004 HQ Rulings > HQ 966001 - HQ 966433 > HQ 966246

Previous Ruling Next Ruling
HQ 966246




October 28, 2003

CLA-2 RR:CR:TE 966246 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 8308.10.0000

Area Director
JFK International Airport Area
C/o Chief, Liquidation and Protest Branch Building 7, JFK International Airport
Jamaica, New York 11430

RE: Protest No. 4701-01-100131; Notice to Redeliver; classification of hook and eye tape fasteners; Additional U.S. Rule of Interpretation 1(c); NY 832964 dated December 13, 1998; HQ 966354 dated June 18, 2003

Dear Sir:

This is in reply to your memorandum dated February 10, 2003, forwarding Application for Further Review of Protest (AFR) 4701-01-100131, to this office for a decision. The protest was filed on behalf of Stayfast, Inc., which is currently represented by Alston and Bird, LLP on this matter.

The protest and AFR was timely filed on September 18, 2001, against your Notice to Redeliver, dated June 20, 2001. Counsel for the protestant maintains that Custom Border and Protection’s decision is inconsistent with New York Ruling Letter (NY) 832964, dated December 13, 1988. As Counsel contends that CBP’s decision is inconsistent with NY 832964, which is a ruling on substantially similar merchandise, we find that this protest warrants review pursuant to 19 CFR §174.24(a).

FACTS:

The subject merchandise consists of two styles of textile strip that contain hook and eyes. The first styles which are listed on four purchase orders are sold by the piece and described as follows:

1-Purchase Order DF001799 and DF001889 consist of hooks no. 515 and 3R eyes no. 332, which is two hooks on a cut textile strip and a corresponding textile strip with three rows of two eyes.

2-Purchase Order DF001800 consists of hooks no. 515 and 3R eyes no. 332, which is one hook on a cut textile strip and a corresponding textile strip with 3 rows of one eye.

3-Purchase Order DF001887 consists of hooks no. 515 and 3R eyes no. 332, which is four hooks on a cut textile strip and a corresponding textile strip with 3 rows of four eyes.

The second style is invoiced as uncut hook tape and uncut eye tape that is sold by the yard and appears to be manufactured for cutting at pre-determined lengths. Each tape segment for item 556 hooks and item 116 eyes (item numbers 90509 and 90781) contains a single row of 14 hooks and a single row of 14 eyes respectively. Each tape segment for item 542 hooks and item 116 eyes (item numbers 90721 and 90731) contains a single row of 10 hooks and a single row of 10 eyes respectively. The end users for this type of product have a specific requirement of either 10 or 14 hooks and eyes.

The record reflects that on May 3, 2001, the protestant entered the subject hooks and eyes at the Port of New York under subheading 8308.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for hooks, eyes, and eyelets of base metal, of a kind used for clothing, footwear or other made up articles. The merchandise was released from CBP’s custody on the same day. Merchandise entered under that tariff provision and qualifying under the General System of Preferences (GSP) were dutiable at the rate of free.

Customs issued three Notices to Redeliver dated June 20, 2001, June 28, 2001 and July 21, 2001. We note the remarks of the June 20, 2001 Notice to Redeliver as follows:

Importer has not provided this office with a sample of the merchandise. See Attached. Merchandise eyes and hooks found to be misclassified under 8308.10.0000 free. Merchandise should be classified under 6212.90.0010 @ 6.7%. Merchandise is subject to visa and quota for category #359.

Thereafter, the protestant filed the instant AFR on September 18, 2001, against the Notice to Redeliver. Counsel for the protestant challenges the correct classification of the merchandise for quota/visa purposes on the basis that their client’s merchandise was the subject of NY 832964, dated December 13, 1988, which classified substantially similar merchandise in subheading 8308.10.0000, HTSUSA, which provides for hooks and eyes. The merchandise of NY 832964 is described as:

“[H]ooks and eyes composed of textile and metal consist[ing] of textile strips of which the ones possessing the four female metal eyes measure approximately 1.75 inches by 1.5 inches while the ones containing the two male metal hooks measure nearly 1 inch by 1.5 inches.”

The protestant indicated in their initial protest submission that the subject articles consist of Philippine-origin hook and eye tape that is used in the manufacture of brassieres. In their second submission, the protestant states that hook and eye tape of the class or kind imported by Stayfast does not incorporate features or characteristics making it suited exclusively to brassieres, but also to other types of garments (other than garments of heading 6212, HTSUSA), such as swimwear, exercise and dance garments.

ISSUE: Whether the demand for redelivery was proper?

Whether the merchandise at issue is classifiable as parts of brassieres or similar articles of heading 6212, as parts of garments, other than those of heading 6212, under heading 6217, or as hooks and eyes of heading 8308, HTSUSA.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with 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. When goods cannot be classified solely on the basis of GRI 1 and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Your office issued the Notice to Redeliver, dated June 20, 2001, on the basis that the merchandise at issue was found to be misclassified in subheading 8308.10.0000, HTSUSA.

Counsel for the protestant states that their client has imported merchandise in accordance with NY 832964, dated December 13, 1988 (which has not been revoked or modified), which classified substantially similar hook and eye merchandise in subheading 8308.10.0000, HTSUSA, which provides, in pertinent part, for hooks, eyes, and eyelets.

See also NY F83301 dated March 20, 2000, which classified hook and eye tape in subheading 8308.10.0000, HTSUSA.

Heading 8308, HTSUSA, provides eo nomine for, among other things, hooks and eyes. In this instance, the subject hook and eye tape will be used in the production of body supporting garments E.g., corsets, longline brassieres, bustiers and waist cinchers.. The issue in this case is whether the subject articles in their condition as imported are classifiable in heading 6212, HTSUSA, which provides for various body supporting garments and parts thereof, or in heading 6217, HTSUSA, as parts of garments, other than those of heading 6212, or as hooks and eyes of a kind used in clothing of heading 8308, HTSUSA.

In this instance, heading 8308, HTSUSA, provides, in part, for hooks and eyes, eyelets and the like, of a kind used for clothing. Heading 6212, HTSUSA, provides, in part, for brassieres and parts thereof and heading 6217 provides, in part, for parts of garments other than those of heading 6212, such as parts of swimwear, exercise and dance garments. We refer to the Explanatory Note for 83.08 which states that heading 8308 includes hooks, eyes and eyelets for clothing. The EN also states that the articles referred to “may contain parts of leather, textiles, plastics, wood, horn, bone, ebonite, mother of pearl, ivory, imitation precious stones, etc., provided they retain the essential character of articles of base metal. They may also be ornamented by working of the metal.”

In this instance, two tariff provisions address the hook and eye materials at issue, but only one is appropriate for classifying the instant goods by application of Additional U.S. Rule of Interpretation 1(c), HTSUS, which states:

[I]n the absence of special language or context which otherwise requires—
a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory

In the case at bar, heading 6212 provides for a variety of body supporting garments and parts thereof while heading 8308 provides eo nomine for hooks and eyes. In consideration of Rule 1(c) above, heading 6212, HTSUSA, which covers hooks and eyes that are used solely or principally as parts of body supporting garments, is not the most specific heading for classifying the instant goods. For the same reason, heading 6217 is not the most specific heading. Rather, heading 8308, HTSUSA, which provides for hooks and eyes (that may contain textile parts) used in any type of clothing, is the most specific for classifying the instant articles. Further, CBP (formerly Customs) has issued to the protestant NY 832964, a classification decision on substantially similar merchandise which remains valid.

Therefore, by application of Additional U.S. Rule of Interpretation 1(c), HTSUS, and the binding ruling NY 832964, which was issued to the protestant previously classifying substantially similar merchandise, heading 8308, HTSUSA, which provides eo nomine for hooks and eyes, is the most specific heading for classifying the instant articles.

HOLDING:

The protest should be GRANTED.

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 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 this 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.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely,

Myles Harmon, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: