HQ 083939: Tariff classification of a tub toy bag made in Taiwan.

us-cbp-cross-rulings-hq-083939HQ 083939: Tariff classification of a tub toy bag made in Taiwan.Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                     HQ 083939

                                    June 14, 1989


          CLA-2  CO:R:C:G  083939 DFC

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9030

          Mr. Marty Langtry
          Castelazo & Associates
          5420 West 104th St.
          Los Angeles Ca.90045

          RE:  Tariff classification of a tub toy bag made in Taiwan.

          Dear Mr. Langtry:

               In a letter dated February 24, 1989, you inquired as to the
          dutiable status of a tub toy bag.  A sample was submitted for
          examination.

          FACTS:

               The sample bag is constructed of rashel knit and measures
          approximately 14 inches long by 11 inches wide.  The top of the
          bag is closed by means of a double woven 1/8 inch nylon braided
          drawstring.  This item will be used for holding bath toys when
          the toys are not in use.

          ISSUE:

                Is the bag classifiable under subheading 5608.19.20,
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), as other made of nets of textile materials or under
          subheading 4202.92, HTSUSA, as similar bags or under subheading
          6307.90.90, HTSUSA, as other made up articles of textile
          materials?

          LAW AND ANALYSIS:

               The vast preponderance of merchandise which is commercially
          known as net, is raschel knit.  Explanatory Note 2 to heading
          56.08 reads in pertinent part as follows:

                (2) Made up fishing nets and other made up nets of textile
                    materials.

                    As distinct from the products referred to in paragraph
                    (1) above, made up articles of the group may be made of
                    yarn and the open mesh may be obtained by knotting or
                    otherwise.











                                         -2-


                      *           *            *             *

                           Made up nets of this heading are
                      restricted to those nets not covered more
                      specifically by other headings of the
                      Nomenclature.  The heading includes fishing
                      nets, camouflage nets, theatrical scenery
                      nets, safety nets, net shopping bags and
                      similar carrying nets (e.g., for tennis balls
                      or footballs), hammocks, balloon or air-ship
                      nets, etc.

               The bag would appear to meet the criteria for classification
          under subheading 5608.19.20, HTSUSA.  It is made of a material
          which has stable open mesh and would in any trade sense be
          considered a net.  The Explanatory Notes indicate that made up
          nets classified here may be made by knotting or otherwise
          (emphasis added).  This appears to mean that they can be made by
          any method of construction.

               The Explanatory Notes state that netting in the piece
          produced by crochet work (heading 6002) is excluded from 5608.
          There is no mention of whether other made up nets may be made of
          the material of 6002.  This may be taken to indicate that
          material of heading 6002 was not intended to be excluded from
          5608 when made up into an article.

               However, we note that raschel knitted net is not considered
          to be net for purposes of the HTSUSA.  The net fabric of which
          these bags are made would be classified in chapter 60, probably
          under 6002.43.0010, HTSUSA, as other warp knit fabric of man-made
          fibers.  In order to be classified as a net fabric under
          5804.10.00, HTSUSA the fabric may not be knitted or crocheted.

               How, therefore, can a fabric which is not considered a net
          under the HTSUSA be used to create an item considered to be an
          other made up net?  It is our position that since this article is
          not made of net for the purposes of the HTSUSA, it cannot be
          classified in subheading 5608.19.20, HTSUSA, as other made up
          nets.

               This article is not within the purview of heading 4202,
          HTSUSA, because items classifiable thereunder are either carried
          on or with the person or they are at least used as part of
          another luggage item.
















                                         -3-


          HOLDING:

               The tub toy bag is classifiable under subheading
          6307.90.9030, HTSUSA, as other made up articles of textile
          materials, other, other, other, with duty at the rate of 7
          percent ad valorem.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division












































          DFCahill:mac:5/22/89
          library cahill, name 083938
          6cc AD NY Seaport
          1cc Alice Masterson NY Seaport
          1cc A. Falcone NY seaport1cc Kevin Gorman NY Seaport
          1cc John Durant
          1cc Legal Reference



















































Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.