H335561

 HQ H335561 December 18, 2024 OT:RR:CTF:FTM H335561 TSM CATEGORY: Classification TARIFF NO.: 6002.40.80 Center Director CEE – Apparel, Footwear and Textiles U.S. Customs and Border Protection 797 S. Zaragosa Rd. El Paso, TX 79907 Attn: Karen Matei, Supervisory Import Specialist Re: Request for Internal Advice; Tariff Classification of “Nippies Tape” Dear Center Director: This letter is in response to your November 9, 2023, request for Internal Advice (“IA”) made pursuant to 19 C.F.R. § 177.11(b)(2). The IA concerns the tariff classification under the Harmonized Tariff System of the United States (“HTSUS”) of a certain adhesive tape described as “Nippies Tape,” imported by Charope, Inc. FACTS: The merchandise at issue is an adhesive tape with release paper on the back, described as “Nippies Tape.” A sample of the adhesive tape was sent to a U.S. Customs and Border Protection (“CBP”) Laboratory for testing. The results, reported in Laboratory Report No. SV20231943, dated October 5, 2023, show in relevant part that the subject adhesive tape is comprised of a knit fabric that has an adhesive and release paper on one surface. The adhesive is an acrylate material, and the knit textile is composed of nylon filaments and spandex. By weight, the sample without the release paper is composed of 87% knit textile and 13% adhesive. The knit textile is composed of 80% nylon and 20% spandex. A sample of the adhesive tape at issue was also reviewed by this office. ISSUE: What is the tariff classification of the “Nippies Tape”? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The HTSUS provisions under review are as follows: 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 * * * 6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001 * * * Note 1(h) to Section XI provides in relevant part as follows: This section does not cover: * * * (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39 * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: Cut otherwise than into squares or rectangles; 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); 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 unravelling by hot cutting or by other simple means; 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; Cut to size and having undergone a process of drawn thread work; 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 Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. * * * Note 8 to Section XI provides as follows: For the purposes of chapters 50 to 60: Chapters 50 to 55 and 60 and, except where the context otherwise requires, chapters 56 to 59, do not apply to goods made up within the meaning of note 7 above; and Chapters 50 to 55 and 60 do not apply to goods of chapters 56 to 59 * * * Note 2 to Chapter 39 provides in relevant part: This chapter does not cover: (p) Goods of section XI (textiles and textile articles) * * * Note 3 to Chapter 56 provides in relevant part: Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). * * * Note 1 to Chapter 59 provides: Except where the context otherwise requires, for the purposes of this chapter the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. * * * Note 2 to Chapter 59 provides as follows: Heading 5903 applies to: Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color; Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C (usually chapter 39); Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or Textile products of heading 5811. Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604. * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id. General EN to Chapter 39, provides in relevant part: * * * Plastics and textile combinations Wall or ceiling coverings which comply with Note 9 to this Chapter are classified in heading 39.18. Otherwise, the classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The following products are also covered by this Chapter: Felt impregnated, coated, covered or laminated with plastics, containing 50% or less by weight of textile material or felt completely embedded in plastics; Textile fabrics and nonwovens, either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour; Textile fabrics, impregnated, coated, covered or laminated with plastics, which cannot, without fracturing, be bent 

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The HTSUS provisions under review are as follows:5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902* * *6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001* * *Note 1(h) to Section XI provides in relevant part as follows: This section does not cover: * * *(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39 * * *Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: Cut otherwise than into squares or rectangles;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);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 unravelling by hot cutting or by other simple means;Hemmed or with rolled edges, or with