CLA-2 CO:R:C:G 084539 HP
Mr. Larry Rosenthal
President
Intercontinental Art, Inc.
13645 Gramercy Place
Gardena, CA 90249
RE: Classification of a tapestry
Dear Mr. Rosenthal:
This is in reply to your letter of May 8, 1989, requesting
reconsideration of NYRL 838864 of April 13, 1989, with respect to
the tapestries produced in India. The wall hangings produced in
Peru are not covered by this reconsideration.
FACTS:
The merchandise at issue consists of what is stated to be a
hand-loomed woven tapestry, composed of 98 percent jute and two
percent cotton, with the cotton comprising the warp thread. The
tapestry is stated to be loomed using traditional folklore
methods; no two pieces are exactly alike. The tapestry is made
by stretching the warp threads on a weaving loom and interlacing
weft threads of various colors to form the design. We assume
that the tapestry is not valued at over US$215.00 per square
meter.
In NYRL 838864, we held that the merchandise is properly
classifiable as a wall hanging under subheading 6304.99.2000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). You disagree, claiming that heading 5805, hand-woven
tapestries, is more appropriate.
ISSUE:
Whether the instant merchandise is properly classifiable as
a hand-woven tapestry under HTSUSA?
LAW AND ANALYSIS:
Heading 5805, HTSUSA, provides for handwoven tapestries,
whether or not made up. The Explanatory Notes to the HTSUSA
constitute the official interpretation of the tariff at the
international level. The Explanatory Note to this heading
defines hand-woven tapestries as being
... produced by stretching warp threads on a weaving
loom and interlacing weft threads of different colours
which cover the warp, produce the designs and also form
the woven fabric.
In order to meet this qualification, we have required the
designs to be inserted during the fabric's weaving process,
rather than being later applied as embroidery to a pre-existing
fabric. See HRL 048164 PR of February 23, 1977 (TSUS
classification) (holding design created by embroidered chain
stitch in wool yarn not classifiable as tapestry). Otherwise, we
have classified such articles as other made up furnishings.
Our examination indicates that the design on the tapestry
was inserted during the weaving process. A small portion of the
design, however, appears to have been tacked down by hand after
the tapestry was woven. Nonetheless, it is our opinion that the
essential characteristic of the merchandise is "in the form of
panels bearing a complete, individual design," where insertion of
said design is not part of any post-processing. Explanatory Note
to heading 5805, HTSUSA. We therefore consider the instant
merchandise a hand-woven tapestry.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 5805.00.4090, HTSUSA, as handwoven
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, other, other. The
applicable rate of duty is 8 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), the ruling letter of April 13, 1989 is modified in
conformity with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division