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HQ 087111


June 22, 1990

CLA-2 CO:R:C:G 087111 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 5705.00.2030

Mr. Eric O. Harpman
Glenoit Mills, Inc.
111 West 40th Street
New York, New York 10018

RE: Laminated sliver knit fabric

Dear Mr. Harpman:

This is in reply to your letters of March 21, 1990 and April 5, 1990, in which you requested a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain laminated sliver knit fabric from Israel.

FACTS:

Two samples were submitted with your request. One sample is a white knitted sliver pile fabric with a non-slip rubber backing. The second sample is a printed scatter rug made from this material.

You stated that the raw polyester fiber will be shipped to Israel where it will be knitted into a sliver pile fabric and a heavy rubber based non-slip back coating will be added. The goods are then shipped back to the United States in rolls 62 inches wide and 30 yards long. You have also stated that after importation into the United States the fabric will be printed and cut into various shaped rugs. You have also requested that we address the question of the availability of drawback on the subject goods.

ISSUE:

Whether the subject merchandise is classifiable in Chapter 57, HTSUSA? And, whether the subject goods are eligible for drawback?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUSA is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant 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 GRI's may be applied, taken in order.

Chapter 57, HTSUSA, provides for carpets and other textile floor coverings. The Explanatory Notes to Chapter 57, HTSUSA, provide that:

[t]his Chapter covers carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles having the characteristics of textile floor coverings (e.g., thickness, stiffness and strength)....

The above products are classified in this Chapter whether made up (i.e., made directly to size, hemmed, lined, fringed, assembled, etc.),...in the length for cutting and making up.

They may also be impregnated (e.g., with latex) or backed with woven or nonwoven fabrics or with cellular rubber or plastics.

The Explanatory Notes constitute the official interpretation of the tariff schedule at the international level. The subject merchandise falls squarely within the criteria set forth in the Explanatory Notes to Chapter 57, HTSUSA. It possesses the required thickness, stiffness and strength. The merchandise is imported in the length for cutting and is backed with a non- slip rubber. Therefore, it is classifiable in subheading 5705.00.2030, HTSUSA, as an other made up article.

Drawback

Part 191, Customs Regulations (19 CFR Part 191), implements the requirements of 19 U.S.C. 1313. In general, 19 U.S.C. 1313 provides, that "[u]pon the exportation of articles manufactured or produced in the United States with the use of imported merchandise, the full amount of duties paid upon the merchandise
so used shall be refunded as drawback...." Drawback issues do not fall within the scope of the District Rulings Program. Therefore, we are unable to address your drawback question. I am enclosing a pamphlet which explains drawback and sets forth the proper procedure to follow to apply for drawback.

HOLDING:

The subject laminated sliver knit fabric is classifiable in subheading 5705.00.2030, HTSUSA, which provides for other carpets and other textile floor coverings, whether or not made up, other, of man-made fibers. The textile category is 665. Articles which meet the definition of "products of Israel" (see General Note 3(c)(vi)(B), HTSUSA) are subject to reduced rates of duty under the United States-Israel Free Trade Implementation Act of 1985. If the subject merchandise constitutes a product of Israel the applicable rate of duty is 2 percent ad valorem; otherwise, the general rate of duty is 6.5 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director

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