HQ 963743

August 13, 2002

CLA-2 RR:CR:TE 963743 RH

CATEGORY: Classification

TARIFF NO.: 5608.19.2090

Area Port Director

U.S. Customs Service

2831 Talleyrand Avenue

Jacksonville, Florida 32206

RE: Protest number 1803-99-100186; Netting; Heading 9506; Heading 5608

Dear Sir:

This is in reply to your memorandum of February 23, 2000, forwarding
Application for Further Review of Protest (AFR) number 1803-99-100186 to
our office for a decision.

Kuehne & Nagel, Inc., filed the AFR, on behalf of Garware Wall Ropes,
Ltd., against Customs classification of one entry of density
polyethylene netting.

FACTS:

The protestant entered the merchandise on May 24, 1999, under subheading
9506.99.3000 of the Harmonized Tariff Schedule of the United States
(HTSUS), as tennis equipment.

On June 24, 1999, Customs issued a Proposed Notice of Action on Customs
Form 29 (CF 29), advising the protestant that it intended to classify
the netting

under subheading 5608.19.2090, HTSUS, as knotted netting of man-made
textile materials, and provided the protestant an opportunity to
respond. The protestant did not reply to Customs notice.

Thereafter, Customs liquidated the entry on August 13, 1999, classifying
the merchandise in question under subheading 5608.19.2090, HTSUS.

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The protest was timely filed on September 1, 1999, and further review is
warranted pursuant to 19 CFR §§174.24 and 174.25.

FACTS:

The protestant states that the netting in question is high-density
polyethylene, 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.

Invoice EX/D/03262, attached to the entry, is consistent with the
protestant's description of the merchandise - density polyethylene
twisted "tennis nets" and density polyethylene braided "tennis nets."

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 ANAYLSIS:

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).

Heading 5608, HTSUS, provides for "Knotted netting of twine, cordage or
rope; made up fishing nets and other made up nets, of textile
materials."

Heading 9506, HTSUS, provides for "Articles and equipment for general
physical exercise, gymnastics, athletics, other sports (including
table-tennis) or outdoor games, not specified or included elsewhere in
this chapter; swimming pools and wading pools; parts and accessories
thereof."

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Articles of chapter 95 (for example, toys, games, sports requisites and
nets) are excluded from classification within Section XI, HTSUS. Note
1(t), Section XI, HTSUS. Additionally, the EN to heading 5608, HTSUS,
state, in pertinent part, that the heading **does not cover**:

(c) Sports nets (e.g., goal nets and tennis nets) fish landing nets and
    other nets of **Chapter 95.**

Thus, if the netting in question is a tennis net, it is excluded from
classification in heading 5608, HTSUS. We found no Customs rulings
addressing the issue of tennis nets of heading 9506, HTSUS, compared to
netting of heading 5608, HTSUS.

The protestant states that at the time of importation the netting is
ready to be installed to the posts in the center of a tennis court.
However, Customs examined a sample of the netting and it had no features
or additions that identified it as a tennis net, or distinguished it as
a tennis net from various other netting imported by the protestant.

We note that on February 2, 2000, Customs sent a request to the
protestant asking for additional information to support its protest,
specifically an explanation of what the numbers mean on Invoice
EX/D/03262, a statement of any other uses of the imported netting, and a
statement regarding the end use of the netting. Again, the protestant
failed to respond to Customs request.

Accordingly, based on the lack of evidence provided by the protestant to
substantiate its claim that the merchandise in question is a tennis net
and Customs examination of the merchandise, we find that Customs
correctly classified the netting under subheading 5608.19.2090, HTSUS.

HOLDING:

The protest 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
1999 HTSUS, at 7.5 percent *ad valorem*. The textile category is 229.

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.

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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