CLA-2 CO:R:C:G 081903 DSN
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016
RE: Tariff classification of artificial grass
Dear Ms. Friedman:
This letter is in response to your inquiry of November 20,
1987, on behalf of your client, Supercourt Int'l., Inc., in which
you requested tariff classification of artificial grass under the
proposed Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Your request was referred to this office for
a direct reply. Two samples produced in Canada were submitted
for examination.
FACTS:
Both samples of artificial grass submitted are intended to
be used to cover indoor and outdoor athletic surfaces. One
sample is in its unfinished form, while the other is in a
finished form.
The unfinished form consists of a woven man-made fiber
fabric of polypropylene, which has been tufted with short lengths
of fibrillated strips which have a width of less than 5 mm where
inserted or knotted. These fibrillated strips extend
approximately three quarters of an inch outward from the surface
of the woven fabric.
The grass in its finished form consists of the same two
components as described above, with the addition of a latex
coating on the reverse side of the fabric which serves to hold
the tufting in place.
ISSUE:
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What is the proper classification of artificial grass under
the HTSUSA?
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 classification is determined
according to the terms of the headings and any relevant section
or chapter notes. Heading 5703 provides for carpets and other
textile floor coverings, tufted. Note 1 to Chapter 57 defines
the term "carpets and other textile floor coverings" to mean
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
use for other purposes. With respect to the instant merchandise,
the tufted fibrillated man-made fiber strips serve as the exposed
surface of the grass when used on either an indoor or outdoor
athletic field.
The Explanatory Notes constitute the official interpretation
of the Harmonized System at the international level. The
Explanatory Notes to Chapter 57 state that floor coverings
characteristically must have thickness, stiffness and strength.
Otherwise, they would be unsuitable as floor coverings. It is
obvious that this merchandise possesses thickness, stiffness and
strength because it is specially designed for use on athletic
surfaces, which require such features. Therefore, by applying
GRI 1, classification of this merchandise is under heading 5703,
HTSUSA, which provides for other textile floor coverings.
We note that this merchandise is similar to floor coverings
and is not to be confused with articles having the
characteristics of textile floor coverings intended for other
uses. General Explanatory Note 1 to Chapter 57 refers to
articles having the characteristics of textile floor coverings,
but intended for use for other purposes such as wall hangings or
table covers or for other furnishing purposes. The Note is
describing alternative uses for floor coverings which are of a
household or decorative nature, whereas, the artificial grass at
issue is intended for recreational or athletic uses.
HOLDING:
In view of the foregoing, the two forms of artificial grass
are properly classified under subheading 5703.30.0090, HTSUSA,
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which provides for carpets, and other textile floor coverings,
tufted, of other man-made textile materials, other, textile
category 665, dutiable at the rate of 7.6 percent ad valorem.
This classification decision is under the HTSUSA, effective
January 1, 1989, subject to changes before the effective date.
Sincerely,
John Durant, Director
Commercial Rulings Division