CLA-2 CO:R:C:G 086058 CB
Mr. Erich W. Duerr
MBA Design & Display Products Corp.
35 East Uwchlan Avenue
Exton, PA 19341
RE: Classification of textile wall coverings
Dear Mr. Duerr:
This is in response to your letter of September 18, 1989,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for certain
textile wall coverings.
FACTS:
Two styles of wall coverings were submitted, mila-clett and
mila-suede. Mila-clett has a 100% knit hook and loop surface and
usually has an adhesive backing. It is normally used as a wall
surface covering in exhibits. The New York Customs Laboratory
analyzed a sample of mila-clett and determined that the knit
surface was a warp knit pile fabric having a raised loop fabric
construction.
Mila-suede has a knit polyamide backing to which viscose
rayon flakes (flocks) were mechanically applied. Based upon
visual examination the knit surface appears to be of pile
construction. Mila-suede normally has an adhesive backing. It
is used as a wall covering as well as a counter-top covering.
ISSUE:
Whether the textile wall coverings are classifiable in
Chapter 59 as a textile wall covering or in Chapter 60, HTSUSA,
as a looped pile fabric?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
Chapter 59, HTSUSA, provides for impregnated, coated,
covered or laminated textile fabrics. Heading 5905, HTSUSA,
specifically provides for textile wall coverings. However,
Chapter 59, Note 1, defines "textile fabrics" as those knitted or
crocheted fabrics of heading 6002. Knit pile fabrics are
classified in heading 6001, HTSUSA. Therefore, Note 1 precludes
classification of the subject fabrics under Chapter 59.
Chapter 60, HTSUSA, provides for knitted or crocheted
fabrics. Note 1(c) to Chapter 60 provides that the Chapter does
not cover knitted or crocheted fabrics classifiable in Chapter
59. The Note goes on to say that impregnated, coated, covered or
laminated knitted or crocheted pile fabrics remain classified in
heading 6001, HTSUSA. Therefore, since both the mila-clett and
mila-suede have a knit pile surface, Note 1(c) governs and the
fabrics are classifiable under heading 6001, HTSUSA.
HOLDING:
Both the mila-clett and mila-suede are classifiable in
subheading 6001.22.0000, HTSUSA, which provides for pile fabrics,
including "long pile" fabrics and terry fabrics, knitted or
crocheted, looped pile fabrics, of man-made fibers. The rate of
duty is 19.5 percent and the quota category is 224.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
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
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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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division