HQ 964587

August 20, 2002

CLA-2 RR:CR:TE 964587 TMF

CATEGORY: Classification

TARIFF NO.: 5608.19.2090

Area Port Director

U.S. Customs Service

2831 Talleyrand Avenue

Jacksonville, Florida 32206

RE: Protest number 1803-99-100234; Netting; Heading 9506; Heading 5608;
HQ 963743, dated August 13, 2002, Incorporated by Reference

Dear Sir:

This is in reply to your Application for Further Review of Protest
(AFR), dated November 9, 1999, number 1803-99-100234, which was
forwarded to our office for a decision.

Kuehne & Nagel, Inc., filed the AFR, on behalf of Ball Products, Inc.,
against Customs classification of one entry of density polyethylene
netting.

**FACTS:**

The merchandise at issue is a high-density polyethylene netting, black
in color and treated with an ultra-violet protectant so that long term
exposure to the sun will not cause the fabric to fade or crack.

The protestant entered this merchandise on November 10, 1998, under
subheading 9506.99.3000 of the Harmonized Tariff Schedule of the United
States (HTSUS), as tennis equipment. Customs liquidated the entry on
November 5, 1999, classifying the merchandise in question under
subheading 5608.19.2090, HTSUS. The protest was timely filed on November
9, 1999.

The Protestant referenced the AFR 1803-99-100186, which pertains to a
different entry of the merchandise at issue.

**ISSUE:**

Is the merchandise classifiable under subheading 5608.19.2090, HTSUS, as
knotted netting of man-made textile materials, or under subheading
9506.99.3000, HTSUS, as tennis equipment?

**LAW AND ANALYSIS:**

Classification of goods under the HTSUS is governed by the General Rules
of Interpretation (GRIs). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative
section or chapter notes. Where goods cannot be classified solely on the
basis of GRI 1, the remaining GRIs will be applied.

When interpreting and implementing the HTSUS, the Explanatory Notes
(ENs) of the Harmonized Commodity Description and Coding System may be
utilized. The ENs, while neither legally binding nor dispositive,
provide a guiding commentary on the scope of each heading, and are
generally indicative of the

proper interpretation of the Harmonized Tariff System (HTS). Customs
believes the ENs should always be consulted. See T.D. 89-90, 54 Fed.
Reg. 35128 (August 23, 1989).

The classification of substantially similar merchandise was addressed in
HQ 963743, dated August 13, 2002, which determined that the protest
should be denied on the basis that the goods were correctly liquidated
by Customs.

The legal reasoning and analysis employed in HQ 963743, dated August 13,
2002 is incorporated by reference. HQ 963743 is attached to and made a
part of this ruling letter.

**HOLDING:**

The Application for Further Review is DENIED. Customs correctly
liquidated the merchandise under subheading 5608.19.2090, HTSUS, which
provides for "Knotted netting of twine, cordage or rope; made up fishing
nets and other made up nets, of textile materials: Of man-made textile
materials: Other: Other: Other." The netting is dutiable at the general
column one rate of duty under the 1998 HTSUS, at 8 percent *ad valorem*.
The textile category is 229.

HQ 963743, dated August 13, 2002 is incorporated by reference. HQ 963743
is attached to and made a part of this ruling letter.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065,
dated August 4, 1993, Subject: Revised Protest Directive, you are to
mail this decision, together with the Customs Form 19, to the protestant
no later than 60 days from the date of this letter. Any reliquidation of
the entry or entries in accordance with the decision must be
accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and
Rulings will make the decision available to Customs personnel, and to
the public on the Customs Home Page on the World Wide Web at
www.customs.gov, by means of the Freedom of Information Act, and other
methods of public distribution.

.

Sincerely,

Myles B. Harmon, Acting Director

Commercial Rulings Division