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HQ 088757

March 16, 1992

CLA-2 CO:R:C:T 088757 CMR


TARIFF NO.: 5608.19.2090

District Director
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202

RE: Protest with application for Further Review 0901-90-000276; classification of cargo net assemblies for automobiles

Dear Sir:

This ruling is in response to a protest filed against your classification of cargo net assemblies for automobiles in heading 5608, HTSUSA, as made up nets.


The cargo net assemblies which are the subject of this protest are knotted net assemblies produced in Canada and imported for installation in motor vehicles in the United States. The net assemblies are installed in the trunks of new passenger vehicles. The nets prevent luggage or other articles from moving around while the vehicle is in motion.

The net assemblies consist of man-made fiber knotted net, polypropylene and neoprene border cords (bungees), webbing, and plastic and metal hardware. The assemblies are manufactured to the precise size and shape required for installation in specific models of vehicles.

Classification of the subject cargo net assemblies is being sought under heading 8708, HTSUSA, which provides for parts and accessories of motor vehicles of headings 8701 to 8705.


Are the cargo net assemblies at issue classifiable as parts or accessories of motor vehicles in heading 8708, HTSUSA, or were they properly classified as made up nets of heading 5608, HTSUSA?

Are the cargo net assemblies entitled to the rate of duty established for products of Canada under the United States- Canadian Free Trade Agreement?


Classification of goods under the HTSUSA 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, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

Section XVII, Note 3, provides in regard to parts and accessories:

References in chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

The Explanatory Notes for Section XVII elaborate on the coverage of the parts and accessories provisions of Chapters 86 to 88. Although not legally binding, the Explanatory Notes represent the official interpretation of the tariff at the international level and are therefore given serious consideration by the Customs Service.

The Explanatory Notes, Section XVII, General Notes (III), at 1410, state in pertinent part:

It should, however, be noted that these headings [headings for parts and accessories] apply only to those parts or accessories which comply with all three of the following conditions:

(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below). and

(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below). and

(c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).

The cargo net assemblies are not excluded by the terms of Note 2 to Section XVII. Additionally, they are designed specifically for inclusion in certain models of motor vehicles and therefore, meet the requirement of (b) above. However, they are provided for more specifically elsewhere in the Nomenclature.

The cases cited in the submission by importer's counsel are based on previous tariff schedules and therefore, while possibly instructive, are not controlling. The Explanatory Notes for the HTSUSA clearly indicate that if the goods are provided for more specifically in other provisions of the tariff, then the goods are not classified as parts or accessories in Chapters 86 to 88. Even under the previous tariff, a provision for "parts" of an article did not prevail over a specific provision for such part. [TSUS General Headnotes and Rules of Interpretation, 10 (ij).] Flex Track Equipment, Ltd. and Border Brokerage Co., Inc. v. United States, 65 Cust. Ct. 119, 123, CD 4063 (1970) aff'd, 59 CCPA 97, CAD 1046 (1972).

The provision for made up nets specifically describes the goods in question, i.e., the cargo net assemblies are made up nets of textile materials. Therefore, following the direction of the tariff, the goods are excluded from classification as parts or accessories in Chapters 86 to 88.

As to entitlement to the CFTA rate of duty, the importer has failed to produce the required documentation. A shipper's declaration of Canadian origin was submitted, however, the terms of the CFTA require that an exporter's certificate of origin be submitted, i.e., CF 353, at the time of making the claim for reduced duty under the CFTA. The importer has failed to produce this documentation in spite of repeated requests from this office.


The cargo net assemblies at issue are classifiable as made up nets of textile materials in subheading 5608.19.2090, HTSUSA, textile category 229, dutiable at 10 percent ad valorem.

The protest should be denied. A copy of this decision should be attached to the Form 19 to be returned to the protestant.


John Durant, Director

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