CLA-2 CO:R:C:T 952267 CRS
District Director
U.S. Customs Service
40 South Gay Street
Baltimore, Md. 21202
RE: Poligras; artificial turf; sports equipment; carpets and
other textile floor coverings; Note 1, Chapter 57.
Dear Sir:
This is in response to an application for further review of
Protest No. 1301-92-100140 dated May 19, 1992, filed by John S.
O'Connor, Inc., on behalf of Poligras USA, Inc. A sample of the
protested merchandise was not provided.
FACTS:
The merchandise at issue is an artificial turf product known
as "Poligras." According to descriptive literature submitted in
connection with the protest, Poligras is made from raschel-knit
synthetic material "consisting of grass-tapes knitted together
with high-strength polyester fibers and additional PVC resilient
drain mat reinforced by an additional knitted inlay fabric." The
merchandise is manufactured in Germany and will be imported in
rolls.
Poligras is used as a playing surface in a number of sports
including soccer, field hockey, football, baseball, cricket and
tennis. Poligras also has a wide variety of non-sporting
applications and is used to cover patios, balconies and rooftops.
In this instance the protested merchandise will be used to cover
a soccer field.
Protestant contends that the instant artificial turf product
is classifiable in subheading 9506.99.2000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), rather than as
appraised, in subheading 5703.30.0090, HTSUSA.
ISSUE:
The issue presented is whether the artificial turf product
in question is classifiable as sports equipment or as a carpet or
textile floor covering.
LAW AND ANALYSIS:
Heading 9506, HTSUSA, provides, inter alia, for articles and
equipment for sports. The Harmonized Commodity Description and
Coding System Explanatory Notes (EN), which although not legally
binding constitute the official interpretation of the Harmonized
System at the international level, list numerous examples of the
types of articles covered by this heading at EN 95.06, 1592-93.
As a general matter, the heading covers apparatus such as balance
beams and vaulting horses, and equipment such as balls, bats,
skis and rackets. Customs does not consider "Poligras" to be
similar to the apparatus or equipment described in the EN;
accordingly, the protested merchandise is excluded from heading
9506.
Note 1, Chapter 57, HTSUSA, states that for the purposes of
Chapter 57, "the term 'carpets and other textile floor coverings'
means floor coverings in which textile materials serve as the
exposed surface of the article when in use and includes articles
having the characteristics of textile floor coverings but
intended for use for other purposes." We have assumed for the
purposes of this ruling that "Poligras" is within the size
limitations of Note 1(g), Section XI, HTSUSA, such that it would
be considered a textile product.
Within Chapter 57, heading 5703, HTSUSA, provides for tufted
carpets and textile floor coverings. In Headquarters Ruling
Letter (HRL) 081903 dated November 25, 1988, an artificial turf
product similar to the merchandise in question was classified in
heading 5703 on the grounds that the textile portion served as
the exposed surface of the article when in use. Similarly, the
textile portion of "Poligras" artificial turf, is the exposed
surface of the article in question. Note 1, Chapter 57.
However, the instant artificial turf is not tufted, but according
to literature submitted in connection with the protest, is made
from raschel knit grass tapes attached to a PVC drain mat. We
are advised that this suggests that the pile was added during the
knitting process as opposed to having been inserted into a pre-
existing knitted base, as with a tufted product. Consequently,
"Poligras" is not classifiable in heading 5703.
Heading 5705, HTSUSA, provides for other carpets and floor
coverings. Pursuant to EN 57.05, 788, the heading covers those
carpets and floor coverings not provided for in the more specific
headings of Chapter 57. "Poligras" is a textile article similar
to a floor covering; however, it is not specifically provided for
in Chapter 57. In Customs' view, it is therefore classifiable in
heading 5705.
HOLDING:
The merchandise in question is classifiable in subheading
5705.00.2030, HTSUSA, under the provision for other carpets and
other textile floor coverings, of man-made fibers. It is
dutiable at the rate of 6.5 percent ad valorem and is subject to
textile category 665.
You are instructed to deny the protest in full. A copy of
this ruling should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director