CLA-2 R:C:T 957573 jb
Tony Heidt
Fritz Companies, Inc.
Liberty Building
7001 Chatham Center Drive, Suite 100
Savannah, GA 31406
RE: Modification of NY 802630; incorrect classification
determination
Dear Mr. Heidt:
On October 11, 1994, you were issued, on behalf of your
client, Lowes Companies, Inc., NY 802630, regarding the
classification of certain acrylic carpets. We have had occasion
to review that ruling and have determined that it is in error.
FACTS:
The carpets in question measure approximately 2 feet by 4
feet and are oval in shape. They are constructed by means of
hand tufting, using yarn which is stated to be 100 percent
acrylic fibers. The individual tufts are drawn from the face of
the carpet through a woven backing and then through the face
again for cutting by hand or by the use of a hand tool. The
tufts are not knotted. A gum like substance has been applied to
the back of the carpet to hold the tufts in place. This is then
covered by another backing of woven fabric which appears to be
impregnated, coated or covered with rubber or plastics.
We note that although NY 802630 was issued with a NY prefix
it should have been issued as a District Decision (with a DD
prefix). The carpets were classified under subheading
5703.20.1000, HTSUSA, as carpets of nylon or other polyamides.
ISSUE:
What is the proper classification for the carpets at issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification will be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the basis of GRI 1, the remaining
GRI will be applied, taken in order.
Subheading 5703.20, HTSUSA, provides for carpets and other
textile floor coverings, of nylon or other polyamides. Although
acrylic, nylon and other polyamides are man-made fibers, acrylic
is not a nylon or other polyamides as defined in Chapter 54, Note
1 of the Tariff Schedule. The proper classification for the
tufted carpets is in the appropriate provision in subheading
5703.30, HTSUSA, for carpets of other man-made textile materials.
HOLDING:
The subject carpets are correctly classified in subheading
5703.30.0010, HTSUSA, which provides for carpets and other
textile floor coverings, tufted, whether or not made up: of other
man-made textile materials, measuring not more than 5.25 m in
area. The applicable rate of duty is 7.4 percent ad valorem and
the quota category is 665.
The designated textile and apparel category 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 your client check, close to the time of shipment,
The Status on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division