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