Modification of HQ 083206; Dog Floss Tug and Chew Toy"; subheading 5609.00.1000, HTSUSA

HQ 952311 August 17, 1992 CLA-2 CO:R:C:T 952311 jb CATEGORY: Classification TARIFF NO.: 5609.00.1000 Mr. Richard G. Seley Rudolph Miles & Sons 4950 Gateway East El Paso, TX 79942 RE: Modification of HQ 083206; Dog Floss Tug and Chew Toy"; subheading 5609.00.1000, HTSUSA Dear Mr. Seley: On October 30, 1989, we issued you Headquarters Ruling (HQ) 083206, classifying a "Dog Floss Tug and Chew Toy", under chapter 63, HTSUSA, which provides for other made up textile articles. Upon further review, that classification is deemed to be in error and is accordingly modified. FACTS: The item consisted of three skeins of cotton yarn wound together forming a diameter of approximately one inch, and knotted at seven inch intervals. The sample consisted of two knots. It was stated that the item could be imported in various lengths containing 2, 3, 4, or more knots. The item was used as a chewing toy for dogs. HQ 083206 classified the item under subheading 6307.90.7500, HTSUSA, which provided for other made up articles, including dress patterns: other: toys for pets, of textile materials. ISSUE: Whether the subject merchandise is classifiable under chapter 56, HTSUSA as an article of yarns, or under chapter 63, HTSUSA, as other made up textile articles? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance. Note 1 to chapter 63, HTSUSA, states: 1. Subchapter 1 applies only to made up articles, of any textile fabric. It is clear that the subject article is not made up of a textile fabric. Accordingly, it is excluded from classification under chapter 63, HTSUSA. The subject article is constructed of three skeins of cotton yarn wound together forming a diameter of approximately one inch, and knotted at seven inch intervals; the subject merchandise consisting of two knots. Because the "Dog Floss Tug and Chew Toy" is in the form of an article and is otherwise not provided for, classification is under subheading 5609.00.1000, HTSUSA, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of cotton. HOLDING: The subject merchandise, the "Dog Floss Tug and Chew Toy", is classified under subheading 5609.00.1000, HTSUSA, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere provided or included: of cotton. The applicable rate of duty is 5.8 percent ad valorem. In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HQ 083206 is modified to reflect the above classification effective with the date of this letter. If after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter. Any submission should be received within 30 days of the date of this letter. This modification is not retroactive. However HQ 083206 will not be valid for importations arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this modification will be classified accordingly). If it can be shown that you relied on HQ 083206 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, your client should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division