CLA-2-58:S:N:N6:349 885051

Mr. Gilbert T. Lee
Tai Ping World Wide Looms Ltd.
150 East 55th Street
New York, NY 10022

RE: The tariff classification of wool needlepoint tapestries from China.

Dear Mr. Lee:

In your letter dated April 13, 1993, you requested a tariff classification ruling.

The submitted item is a representative sample of a wool needlepoint tapestry. Wool yarn is stitched (needle-worked) on a square meshed cotton canvas. The needle-work completely covers the ground fabric and the tapestry is lined with a woven cotton backing fabric. While the design on the sample is floral in nature, the actual tapestries may include pictorial scenes. The tapestries will be imported in various large sizes (6 foot by 10 foot, for example) depending on the client's specifications. These wall coverings will be made with loops or rod pockets to allow them to be hung.

The applicable subheading for the needlepoint tapestries will be 5805.00.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up: other: of wool or fine animal hair: other. The rate of duty will be 3.5 percent ad valorem. The needlepoint tapestries fall within textile category designation 414. Based upon international trade agreements, products of China are subject to quota and visa requirements.

The designated textile and apparel categories 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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,

Jean F. Maguire
Area Director
New York Seaport