CLA-2-57:OT:RR:NC:N3:349
Mr. Vik Bedi
Home Craft Imports Inc.
898 N. Broadway, Suite 3
Massapequa, NY 11758
RE: The tariff classification of rugs from Turkey
Dear Mr. Bedi:
In your letter received by this office on September 26, 2017, you requested a tariff classification ruling for four rugs. Samples were provided with your request. The samples will be retained by this office.
The first sample, identified as “Zenith,” is a woven, reversible, chenille rug. The rug is made from 100 percent polyester chenille yarns in the weft and cotton yarns in the warp. The chenille yarns create a pile surface on the front and back of the rug. The edges of the rug are bound on all sides. The rug will be imported in sizes 24 x 36 inches, 38 x 56 inches and 48 x 72 inches.
Style “Napoli” is a woven rug with a multicolored design. Polyester chenille and cotton non-chenille weft yarns are used thoughout the rug to create a striped and square design on the upper surface. The four edges are sewn. The back of the rug is coated with latex. The rug will be imported in sizes 24 x 36 inches, 38 x 56 inches and 48 x 72 inches.
Styles “Flore” and “Venus” are woven rugs with chenille yarns in the weft. Style “Flore” is brown with an abstract pattern. Style “Venus” is blue, gray and white with a center diamond pattern. Both rugs have 100 percent polyester chenille yarns in the weft. Both rugs are coated on the back with latex. The edges of the rugs are sewn. The rugs will be imported in sizes 24 x 36 inches, 38 x 56 inches and 48 x 72 inches.
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, although not legally binding, are the official interpretation of the tariff at the international level. Heading 5702, HTSUSA provides for woven textile floor coverings. The EN for heading 57.02 include chenille carpets within the heading and state, in pertinent part that:
The principal characteristic of these is that their pile surface is produced by the use of chenille yarns (see Explanatory Note to heading 56.06). These yarns may be used as an additional weft woven in the normal way; in some cases short pieces of chenille yarn are inserted as an extra discontinuous warp held in place by the ground fabric.
The subject rugs are considered to be of pile construction due to the use of the chenille yarns in the weft. As the rug contains two textile materials, reference must be made to Section XI, subheading Note 2:
Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.
For the application of this rule:
(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account;
(b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
Note 2 of Section XI, referenced in the above subheading Note, states that "Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material."
The chenille rugs are considered to be of pile construction with the chenille yarns forming the "pile." Following the above Notes, the classification of the rugs will be based on the chenille yarns, to the exclusion of the ground fabric. The chenille yarns in the four rugs are of 100 percent polyester.
The applicable subheading for the styles Zenith, Napoli, Venus and Flore will be 5702.42.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar handwoven rugs: Other, of pile construction, made up: Of man-made textile materials: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Please note that a change in the fiber content of the chenille yarn may result in a change of classification. Imported goods may be subject to laboratory analysis by U.S. Customs and Border Protection (CBP) at the time of importation. If the analysis yields a result other than the stated fiber content, the imported goods may be reclassified by CBP at that time.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division