Protest and Application for Further Review No. 3801-1-100650; classification of nylon bungee cords in material lengths

HQ 951831 June 11, 1992 CLA-2 CO:R:C:T 951831 SK CATEGORY: Classification TARIFF NO.: 5604.10.0000 District Director of Customs Patrick V. McNamara Building 477 Michigan Avenue Detroit, MI 48266 RE: Protest and Application for Further Review No. 3801-1- 100650; classification of nylon bungee cords in material lengths Dear Sir: The above-referenced protest concerns the classification and subsequent duty assessment of nylon bungee cords imported in material lengths from Canada. FACTS: The subject merchandise consists of nylon cord, plaited around a rubber core, imported in material lengths from Canada. We note that no information was submitted by the importer to substantiate the claim that these goods are of United States origin. Absent such documentation, Customs shall deem the product to be of Canadian origin for purposes of classification under the HTSUSA. The cords were originally entered under subheading 5607.50.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Liquidation of the entries was also under subheading 5607.50.4000, HTSUSA. The rate of duty assessed was 7.2 percent ad valorem and the textile category was 669. ISSUE: What is the proper classification of nylon bungee cords imported in material lengths? LAW AND ANALYSIS: Heading 5604, HTSUSA, provides for, in pertinent part, rubber thread and cord, textile covered. - 2 - The subject merchandise consists of a rubber core, covered with plaited nylon cord, imported in material lengths. Heading 5604, HTSUSA, expressly provides for these goods and accordingly classification is proper under this provision of the Nomenclature. HOLDING: The subject merchandise is correctly classifiable under subheading 5604.10.0000, HTSUSA, which provides for rubber thread and cord, textile covered, dutiable at a rate of 7.2 percent ad valorem. The textile category is 201. This protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and sent to the protestant. Sincerely, John Durant, Director Commercial Rulings Division