H302973

 HQ H302973 August 26, 2020 OT:RR:CTF:FTM H302973 TJS CATEGORY: Classification TARIFF NO.: 6307.90.98 Port Director Port of Chicago U.S. Customs & Border Protection 610 South Canal Street Chicago, IL 60607 Attn: Tinamaria Martell, Import Specialist Re: Application for Further Review of Protest No. 3901-18-100709; Classification of Nylon Belts in Casings Dear Port Director: This is in reference to the Application for Further Review (“AFR”) of Protest No. 3901-18-100709, timely filed on June 27, 2018, by Seko Customs Brokerage, Inc., on behalf of U.S. Weights Inc. (“U.S. Weights” or “Protestant”), regarding U.S. Customs and Border Protection’s (“CBP”) tariff classification of certain nylon belts in casings under the Harmonized Tariff Schedule of the United States (“HTSUS”). In addition to the information provided with the protest, we have also considered supplemental information provided by Protestant via email, dated August 4, 2020. FACTS: The merchandise at issue consists of five models of retractable nylon belts encased in a plastic or steel carriage/cassette. The items are used to control crowds, direct the flow of foot traffic, or protect a closed area. Model 7B-6499-00 consists of a woven nylon belt in a plastic carriage, which ultimately goes into a post for free-standing use. According to the Protestant, for model 7B-6499-00, the nylon belt is 7.5 feet long and weighs 0.47 kg and the plastic carriage weighs 0.14 kg. Models U2500CAU, U2500CYB, U2501CAU, and U2501CYB (collectively, “Wall Mount Barriers”) consist of a woven nylon belt in a steel carriage, which is wall-mounted to serve as a barrier to a certain area. According to the U.S. Weight website, the designation “CAU” indicates the belt is printed with “Caution – Do Not Enter” and the designation “CYB” indicates the belt is printed in yellow and black stripes. The belt in models U2500CAU and U2500CYB measures 8 feet and weighs 0.05 kg, and the steel carriage weighs 0.20 kg. The belt in models U2501CAU and U2501CYB measures 13 feet and weighs 0.09 kg, and the steel carriage weighs 0.26 kg. According to the Protestant, the nylon fabric comprising the belts in all the models is not impregnated, coated, covered or laminated with plastic. The belts also have an end clip that attaches to a piece on a wall or another carriage. Below are photos of the Wall Mount Barriers taken from the U.S. Weight website. 
 
 The subject merchandise was entered on April 7, 2017 under subheading 5903.10.15, HTSUS, which provides for, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Fabrics specified in note 9 to section XI: Over 60 percent by weight of plastics.” The merchandise was liquidated on December 29, 2017 under subheading 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Protestant asserts that model 7B-6499-00 should be classified as entered under subheading 5903.10.15, HTSUS, and that the Wall Mount Barriers are classified under subheading 8302.41.9045, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other: Other: Suitable for interior and exterior doors (except garage, overhead or sliding doors): Other.” ISSUE: What is the tariff classification of the nylon belts in casings at issue? LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. The protest was timely filed within 180 days of liquidation. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, §2103(2)(B)(ii), (iii)(codified as amended at 19 U.S.C. §1514(c)(3)(2006)). Further Review of Protest No. 3901-18-100709 is properly accorded to Protestant pursuant to 19 C.F.R. §174.24(b) because Protestant alleges that the decision against which the protest was filed involves questions of law or fact which have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2017 HTSUS headings under consideration are as follows: 5903: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 . . . 6307: Other made up articles . . . 8302: Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof . . . * * * * * Note 7 to Section XI (Textiles and Textile Articles), HTSUS, provide: 7. For the purposes of this section, the expression “made up” means: (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); (c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means; (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; (e) Cut to size and having undergone a process of drawn thread work; (f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. * * * * * GRI 3(a) and (b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * * * In understanding the language of the HTSUS, the Explanatory Notes (“EN”) of the Harmonized Commodity Description and Coding

Initially, we note that the matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. The protest was timely filed within 180 days of liquidation. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, §2103(2)(B)(ii), (iii)(codified as amended at 19 U.S.C. §1514(c)(3)(2006)). Further Review of Protest No. 3901-18-100709 is properly accorded to Protestant pursuant to 19 C.F.R. §174.24(b) because Protestant alleges that the decision against which the protest was filed involves questions of law or fact which have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2017 HTSUS headings under consideration are as follows: 5903: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 . . .6307: Other made up articles . . . 8302: Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof . . .* * * * * Note 7 to Section XI (Textiles and Textile Articles), HTSUS, provide:7. For the purposes of this section, the expression “made up” means:(a) Cut otherwise than into squares or rectangles;(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or oth