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HQ 088793




January 9, 1992

CLA-2 CO:R:C:T 088793 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 5704.90.0000

District Director of Customs
300 South Ferry Street
Terminal Island
San Pedro, California 90731

RE: Request for Further Review of Protest No. 2704-0-005131, dated December 9, 1990--Needleloom Felt Carpets

Dear Sir:

This ruling is on the protest filed against your liquidation of two entries of certain carpets. Our decision on the matter follows.

FACTS:

The merchandise was liquidated under a basket provision for man-made fiber carpets not otherwise provided for, whether or not made up, in subheading 5705.00.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The importer asserts that it is properly classifiable under the provision for carpets and other textile floor coverings of felt, not tufted or flocked, whether or not made up, in subheading 5704.90.0000, HTSUSA.

To substantiate its claim, the importer submitted an independent laboratory report which indicates that the merchandise in question is a needled pile nonwoven fabric carpet. A Customs laboratory examined the imported merchandise and provided this office with the following report.

We have reviewed the referenced classification case and find the carpet to be of needleloom felt construction. * * * Upon cross-sectional examination of the carpet, vertical fiber orientation is visible at the points where the needles have punched through the web. These points are separated by areas of random fiber orientation, indicating the space between the needles. After the needling process, the web has been coated or impregnated with a latex or resin material on one side to form the backing and to increase strength and durability. The carpet is made of man-made staple fibers, without a textile fabric base.

ISSUE:

The issue presented is whether the imported merchandise is considered to be felt for tariff purposes.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. It appears that GRI 1 governs the classification of the subject merchandise.

The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (for the 4 digit headings and the 6 digit subheadings) state that Heading 5705 only covers those carpets and textile floor coverings which are not covered by a more specific heading in Chapter 57.

According to the Explanatory Notes for Heading 5704, that heading includes tiles and needleloom felt textile floor coverings. The latter are "generally backed or impregnated on the underside with rubber or plastics in order to strengthen the products or give them anti-slip properties." The same notes also point to Heading 5602 Explanatory Notes for the meaning of the term "felt".

"Felt" is defined in statutory Note 2 to Chapter 56, HTSUSA. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibers the cohesion of which has been enhanced by a stitch-bonding process using fibers from the web itself.

The Explanatory Notes for Heading 5602 sets out two methods of producing "needleloom felts". One of those methods is "by punching a sheet or web of textile staple fibres (natural or man-made), without a textile base, with notched needles."

Our own laboratory report clearly establishes that the subject merchandise falls within the tariff definition of felt and, therefore, that merchandise is described by, and classifiable under, Heading 5704.

HOLDING:

The subject merchandise is classifiable under the provisions for other felt carpets and textile floor coverings, in subheading 5704.90.0000, HTSUSA.

The protest should be granted in full and a copy of this ruling should be attached to the Form 19, Notice of Action, furnished to the protestant.

Sincerely,

John Durant, Director

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