CLA-2 CO:R:C:G 082167 WAW
Mr. James Drake
President, Mayatex
5530 Gateway East
P.O. Box 3l069
El Paso, TX 79931
RE: Reconsideration of Headquarters Ruling Letter (HRL) 081285;
Saddle blankets measuring 32 inches by 64 inches
Dear Mr. Drake:
This letter is in response to your request, dated April 14,
1988, for a change in tariff classification for certain handwoven
saddle blankets measuring approximately 34 inches by 64 inches to
34 inches by 68 inches under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
In the past, the Customs Service has classified blankets up
to a certain size as saddle blankets under the provision for
harness, saddles, and saddlery, and parts thereof, in item
790.30, Tariff Schedules of the United States (TSUS). Other
similar articles were classified as blankets, wall hangings,
floor coverings, or as other textile articles.
You maintain that recently western saddles have been made
with "oversize" saddle skirts which require larger saddle
blankets to accommodate the new saddles. The issue we are asked
to address in the instant case is whether the larger saddle
blankets are classified as saddlery under Heading 4201, HTSUSA,
or as an article of textile material under Heading 6301, HTSUSA.
The issue here is identical to the one that we considered in HRL
081285, dated May 24, 1988. In that ruling letter, which was
addressed to your company, we were unable to determine that the
"chief use" of the larger saddle blankets was primarily as a
saddle blanket and not as a floor covering or wall hanging.
Thus, Customs held that "merchandise principally used as saddle
blankets does not exceed 30 by 62 inches until it can be
determined with a degree of accuracy that merchandise exceeding
those measurements is chiefly used as saddle blankets." We also
stated in that ruling that, depending upon the chief use of the
particular articles imported, classification is proper under the
provisions for floor coverings, bedding, or textile furnishings.
Since the issuance of HRL 081285, the use provision in the
Additional United States Rules of Interpretation (1)(a), has
changed from "chief use" to "principal use." It is the position
of Customs, however, that this change in the use provision does
not affect our classification of the subject merchandise in HRL
081285. Accordingly, we will continue to adhere to the position
that merchandise "principally used" as saddle blankets does not
exceed 30 by 62 inches until it can be determined with a
reasonable degree of accuracy that merchandise exceeding those
measurements is "principally used" as saddle blankets.
Moreover, as stated in our prior ruling letter, without the
necessary sales information regarding the "principal use" of your
merchandise, we cannot expand the guidelines for classification
of saddle blankets to include those blankets measuring over 30
inches by 62 inches. Although some saddle blankets measuring
over 30 inches by 60 inches are sold by retailers for use as
saddle blankets, this does not constitute the "principal use" of
the article under the Additional United States Rules of
Interpretation. Accordingly, based on your most recent
submission, it is the position of this office that the principal
use of saddle blankets measuring over 30 inches by 60 inches is
as a textile product classified under Heading 6301, HTSUSA,
rather than as an article of saddlery, or harness classified
under Heading 4201, HTSUSA.
Since no sample was submitted along with your inquiry we are
unable to advise you on the proper classification of your
merchandise. It is possible that your merchandise may be
classified under provisions dealing with floor coverings,
bedding, or textile furnishings, depending on the "principal use"
of the particular articles imported. The "principal use" will be
determined after consideration of, among other things, its
thickness, coarseness, tightness or looseness of weave, and the
types of yarns used.
If we can be of any further assistance in this matter,
please do not hesitate to contact this office.
Sincerely,
John Durant, Director
Commercial Rulings Division