HQ 085570: Modification of HRL 084348 of August 3, 1989--tubing material

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 085570

                                January 12, 1990


      CLA-2 CO:R:C:G  085570  CMR

      CATEGORY: Classification

      TARIFF NO.: 6307.90.9050

      Mrs. Alice Wagner
      C.J. Tower Inc.
      128 Dearborn Street
      Buffalo, New York  14202

      RE: Modification of HRL 084348 of August 3, 1989--tubing material

      Dear Mrs. Wagner:

           Upon review of HRL 084348 which addressed the classification of
      polyethylene tubes and sleeves, Customs has determined that an error
      was made in the classification of the tubing material.

      FACTS:

           The tubing material which will be imported on rolls 1094 yards
      long and 54 to 61 inches wide is made from two panels of natural
      coated woven polyethylene strip fabric brought together and
      overlapped, with the coated sides to the inside.  The overlap was
      indicated in the diagram (submitted with the original request) to be
      folded over and the two panels joined by heating the edges to a
      temperature that melts the coating but not the fabric.

      LAW AND ANALYSIS:

           In HRL 084348, it was determined that the above described item
      was considered as "made up" as that term is defined by Note 7(c) to
      Section XI, HTSUSA.  The analysis in HRL 084348 went on to dismiss
      classification of the tubing material in heading 6307, HTSUSA,
      reasoning that the tubing material could not be considered an article
      within the meaning of the heading 6307 which provides for "Other made
      up articles, including dress patterns."  The analysis relied on an
      unduly narrow interpretation of the term article.















                                       -2-


           Note 8 to Section XI, HTSUSA, states in pertinent part:

           Chapters 50 to 55 and, except where the context otherwise
           requires, Chapters 56 to 60, do not apply to goods made up
           within the meaning of Note 7 above.  *  *  *

           In light of Note 8 and since the tubing material is considered
      made up within the meaning of Note 7, the material cannot be
      classified in subheading 5407.20.0000, HTSUSA.

           The tubing material is properly classified in heading 6307,
      HTSUSA, which provides for other made up articles including dress
      patterns.  This classification is supported by language in the
      Explanatory Notes, which are the official interpretation of the HTS
      at the international level, in regard to heading 6307.  The Notes
      state in pertinent part:

           Besides the finished articles listed above, this heading covers
           articles in the length, made up within the meaning of Note 7 to
           Section XI, provided they are not included in other headings of
           Section XI.

           This language indicates that goods that would normally be
      classified in Chapters 50 to 55 will be classified in heading 6307,
      HTSUSA, if they are excluded from Chapters 50 to 55 by having been
      "made up".

      HOLDING:

           Pursuant to 19 CFR 177.9(d) (1989), HRL 084348 of August 3,
      1989, is hereby modified.  The tubing material is properly classified
      in subheading 6307.90.9050, HTSUSA, which provides for other made up
      articles, including dress patterns, other, other, other.  The general
      rate of duty is 7 percent ad valorem for items in this subheading.
      Provided the merchandise meets the requirements for treatment as a
      good originating in the territory of Canada as set forth in the
      United States-Canada Free-Trade Agreement, the rate of duty will be
      5.6 percent ad valorem.

           We recognize that pending transactions may be adversely affected
      by this modification.  If such a situation arises, you may, at your
      discretion, notify this office and apply for temporary relief from
      the binding effects of the new ruling as may be dictated by the
      circumstances.

                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division











      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins