HQ 084220: Tariff Classification of a braided rug

us-cbp-cross-rulings-hq-084220HQ 084220: Tariff Classification of a braided rugGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                      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















                                         -2-


          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
                                        Commercial Rulings Division
























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