United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084220 - HQ 0084287 > HQ 0084220

Previous Ruling Next Ruling


HQ 084220


July 18, 1989

CLA-2 CO:R:C:G 084220 SS; 838594 NY

CATEGORY: CLASSIFICATION

TARIFF NO.: 5705.00.2030

Beth C. Brotman, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Tariff Classification of a braided rug

Dear Ms. Brotman:

This is in response to your letter dated March 22, 1989, on behalf of McCrory Stores, addressed to our New York office, requesting a tariff classification for a braided floor covering imported from Taiwan, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise under consideration is an oblong shaped floor covering approximately 40 1/2 inches in length and 20 inches in width at its widest point. It consists of strips of 100 per cent acrylic textile materials braided over a core composed of miscellaneous fibres and paper. The braids are sewn together in a concentric figuration to form the finished rug.

ISSUE:

What is the proper tariff classification of a braided rug?

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes.

Note 1 to Chapter 57 states that [f]or purposes of this chapter, the term "carpets and other textile floor coverings" means floor coverings in which the textile materials serve as the exposed surface of the article when in use .... Subheading

5705.00.2030, HTSUS, provides for other carpets and other textile floor coverings, whether or not made up: Other, of man-made fiber.

Counsel for the importer proposes that the braided floor covering under consideration is properly classifiable under subheading 5702.92.0090 as "Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up: Other, not of pile construction, made up: Of man-made textile materials: Other". However, contrary to importer's claim, the acrylic fibres comprising the outer surface of the rug are not woven but braided. This is readily evident by inspection and sectioning of the rug in issue. Therefore, the sample under consideration is more specifically described under subheading 5705.00.2030, HTSUS.

HOLDING:

In view of the foregoing, the braided rug under consideration is properly classifiable under subheading 5705.00.2030, HTSUS, dutiable at a rate of 6.5 per cent ad valorem, and subject to visa and quota restraints. The textile category designation is 665.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: