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 > 1998 NY Rulings > NY C87841 - NY C87923 > NY C87853

Previous Ruling Next Ruling
NY C87853




June 10, 1998

CLA-2-94:RR:NC:TA:349 C87853

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6304.93.0000

Ms. Doreen Coty
F.W. Myers & Co., Inc.
Myers Building
Rouses Point, NY 12979-1091

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of tapestry frames from Canada; Article 509

Dear Ms. Coty:

In your letter dated May 11, 1998, on behalf of La Difference Inc., you requested a ruling on the status of textile wall hangings from Canada under the NAFTA.

You have submitted a sample of a framed, fabric "picture" and a page from a catalogue showing the various "picture" styles. These items, which are referred to as "tapestry frames", consist of a jacquard woven fabric "picture" that has been mounted, matted and placed in a wooden picture frame. The jacquard fabric pictures feature different varicolored tapestry-like street, country and advertising scenes or designs. The picture fabrics are woven in different countries and have different fiber contents. The fabric picture conveys the essential character of these tapestry frames.

The fabrics for styles GAG0174, GVG0178 and GVG0179 are made in Italy. The Italian fabric is composed of 59 percent cotton and 41 percent polyester fibers. The fabrics for styles GAG0171, GAG0172, GAG0173, GVG0175, GVG0176, GAG0186, GVG0187, GVG0188, GAG0194 and GAG0195 are composed of 59 percent polyester and 41 percent cotton and are wholly produced in the United States. The remainder of the tapestry frame's components are wholly obtained in Canada. The jacquard fabrics are sent to Canada where they are cut, mounted, matted and placed in the frames.

The applicable tariff provision for the tapestry frames with the Italian jacquard fabric (styles GAG0174, GVG0178 and GVG0179) will be 6304.92.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general rate of duty will be 6.8 percent ad valorem.

The applicable tariff provision for the tapestry frames made with U.S. jacquard fabric (styles GAG0171, GAG0172, GAG0173, GVG0175, GVG0176, GAG0186, GVG0187, GVG0188, GAG0194 and GAG0195) will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general rate of duty will be 10.1 percent ad valorem.

The tapestry frames with U.S. fabrics (styles GAG0171, GAG0172, GAG0173, GVG0175, GVG0176, GAG0186, GVG0187, GVG0188, GAG0194 and GAG0195), being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The tapestry frames made with Italian fabric (styles GAG0174, GVG0178 and GVG0179) do not qualify for preferential treatment under the NAFTA because the non-originating jacquard fabric used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/63.4, HTSUSA.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: