CLA-2 CO:R:C:T 088197 KWM
TARIFF: 5704.90.0000
Ms. Deborah Crowell
Masson Customs Brokers
11 E. Mount Royal Avenue
Baltimore, Maryland 21202-2714
RE: Numdha rugs; Carpets and other textile floor coverings;
wall hangings; wool; felt.
Dear Ms. Crowell:
This is in response to your correspondence dated November
5, 1991, requesting a binding ruling for merchandise described
as "numdha rugs." In addition, we have received a sample of
the merchandise for examination. We hold here that the goods
are classified in subheading 5704.90.0000 of the Harmonized
Tariff Schedule of the United States (HTSUSA). Our rationale
follows.
FACTS:
The merchandise at issue is referred to as "numdha rugs."
They are hand-made woolen textile goods from India, whose
primary use in the United States may be as a rug or as a wall
hanging. The documentation included with your correspondence
describes the hand crafted portion of the rug's manufacture:
After shearing, the wool is matted by using a
soap solution and "kneading" the wool to the
required size and shape. This process of kneading
continues with more wool being added until a thickly
matted rug is formed. The soap is then washed out
of the wool and the rugs are laid on the hills
outside to dry in the sun. After drying, the
embroidering of designs is done in brightly colored
yarns and the rugs are again washed in the river and
dried before using.
The sample provided measures approximately 24 inches by 48
inches. The textile materials used may be either 100 percent
wool, or 60 percent wool and 40 percent cotton by weight.
Your letter also indicates that numdha rugs similar to
those at issue have been entered under the HTSUSA subheading
5701.10.2090 (textile category 465). During early 1990, a
shipment of rugs was classified at the Port of Baltimore in
subheading 5704.90.0000 (textile category 665). Further, the
latest entry of numdha rugs was entered under HTSUSA
classification 5705.00.2010 (textile category 465). Your
request is for a binding ruling covering all prospective
shipments of numdha rugs.
ISSUES:
Is the merchandise at issue classified in subheading
5701.10.2090, subheading 5704.90.0000 or subheading
5705.00.2010, HTSUSA, providing for, respectively, knotted
textile floor coverings, felt floor coverings or other floor
coverings?
What is the appropriate textile category for these goods?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
The headings in question provide for:
5701 Carpets and other textile floor coverings,
knotted, whether or not made up:
5704 Carpets and other textile floor coverings,
of felt, not tufted or flocked, whether or
not made up:
5705 Other carpets and other textile floor
coverings, whether or not made up:
With regard to the headings of that chapter, legal note 1 to
Chapter 57 states:
1. For the purpose of this chapter, 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 other
purposes.
Lastly, the Explanatory Notes (EN's) to the HTSUSA, which are
not legally binding but constitute the official interpretation
of the nomenclature at the international level, include the
following:
This Chapter covers carpets and other textile floor
coverings in which textile materials serve as the exposed
surface of the article when in use. It includes articles
having the characteristics of textile floor coverings
(e.g., thickness, stiffness and strength) but intended
for use for other purposes (for example, as wall hangings
or table covers or for other furnishing purposes).
Emphasis added. In your correspondence you state that the
merchandise may be used as either a floor covering (rug) or as
a wall hanging. We believe that the notes indicate an intent
to include such items in chapter 57, HTSUSA. The items at
issue possess the characteristics of rugs: they are shaped and
finished as rugs would be; their physical characteristics are
similar to those of rugs; they are similar in size to small
throw rugs. That they are considered "carpets" or "other
floor coverings" is clear. The issue is one of determining
which of the floor covering headings is most appropriate.
Heading 5701, HTSUSA, provides for "knotted" floor
coverings. The Explanatory Notes indicate that knotted
carpets and other floor coverings have a distinct warp around
which pile threads are knotted or twisted. The numdha rugs at
issue have no warp, and any knots that occur are the result of
the matting operation. This merchandise is not classified in
heading 5701, HTSUSA.
Heading 5704, HTSUSA, provides for carpet and other floor
coverings of felt. The term "felt" is described in the EN's
to heading 5602, HTSUSA:
Felt is usually obtained by superimposing, one
layer on the other, a number of layers of textile
fibres (usually the laps as produced by carding or
air-laying); These are then moistened (generally
with steam of hot soapy water) and subjected to
heavy pressure and a rubbing or beating action. . .
The hand-crafting process you described is similar to that
used in the manufacture of felt. The numdha rugs are crafted
by hand, and felt is generally manufactured mechanically, but
we believe that the result is the same. The rugs, like felt,
are composed of interlocking fibers, and are produced in
sheets of even thickness, "much more difficult to disintegrate
than wadding, and quite distinct from felted woven fabrics."
In fact, your letter of August 2, 1990 describes the numdha
rugs as being composed of "felt (ground)". For tariff
purposes, the matted material will be considered "felt",
provided for by the terms of heading 5704, HTSUSA.
Having determined that the terms of heading 5704, HTSUSA,
provide for the goods, we need not consider the "other" or
'basket' provisions of heading 5705, HTSUSA. As between the
two, the prior heading is clearly the more specific.
Within heading 5704, HTSUSA, there are two subheadings, one
providing for "tiles" having a maximum surface area of 0.3
square meters, and the other classifying any remaining felt
floor coverings. The sample merchandise will fall into the
second subheading, and is classified as other carpet or floor
covering, of felt, in subheading 5704.90.0000, HTSUSA.
Textile categories
A classification in subheading 5704.90.0000, HTSUSA, is
associated with textile category 665, for which a visa must be
obtained from the country of origin before the goods may be
entered into the United States. We note that the language of
the subheading, or the superior heading for that matter, does
not specify a material from which the felt floor coverings
must be made. However, the textile category, 665, is used for
textile products of man-made fibers. Woolen or other natural
fiber felt rugs classified in subheading 5704.90.0000, HTSUSA,
will never be presented for entry with a textile visa for
category 665. The visa issued for such goods would be of
textile category 465. The result in this case is a proper
tariff classification but an anomalous textile category
associated with it.
We have been informed by the Committee for the
Implementation of Textile Agreements (CITA) that waivers for
the entry of woolen felt rugs under category 665 will be
issued to importers, provided that they can supply a valid
visa for category 465, and indicate the expected port of
arrival. These documents should be submitted to CITA at the
following address:
Chairman
Committee for the Implementation
of Textile Agreements
United States Department of Commerce
Washington, D.C. 20230
To expedite the entry process, we suggest that the visa
waivers be secured in advance of the merchandise arrival at
port.
We have also been advised that the need for an additional
breakout for felt rugs of natural materials will be taken
under review by CITA, and should the situation warrant, a
classification provided for such merchandise.
HOLDING:
The merchandise at issue, numdha rugs made of 100 percent
wool felt, or a wool and cotton blend felt, are classified in
subheading 5704.90.0000, HTSUSA. The applicable rate of duty
is 5.3 percent ad valorem. The textile category associated
with that heading is 665. The vias requirement is subject to
waiver as described above.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota category
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 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.
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 the importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John A. Durant
Director
Commercial Rulings Division