CLA-2 CO:R:C:G 086551 DRR
Ms. Elaine G. Ponce
Homemaker Industries, Inc.,
295 5th Avenue
New York, New York 10016
Re: Stay Put Rug Pad
Dear Ms. Ponce:
This is in reference to your letter dated January 11,
1990, requesting the classification of a stay put rug pad under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The sample consists of an open mesh warp knit polyester
fabric, with a mesh size of approximately 3/8 inch. The fabric
is completely covered in foamed polyvinyl chloride plastic.
The fabric will be imported in various sizes. It will be
available in rolls which are 100 meters long and 70, 80, 150 or
240 centimeters in width. The rolls of fabric will be imported
from West Germany and sold as rolls or cut and packaged in the
United States. It will be available in five packaged sizes
ranging from 20 inches by 32 inches to 95 inches by 132 inches.
The pads serve to prevent area rugs from sliding or buckling
and extend the life of the rugs by absorbing the effects of
traffic.
ISSUE:
Whether the rug pads at issue are classifiable under
subheading 3918.10.1050, HTSUSA, or 3921.12.1500, HTSUSA.
-2-
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. Chapter 57 provides for carpets and other textile floor
coverings. However, Note 2 to that chapter states that floor
covering underlays are not included in that chapter. Note 1,
Chapter 59, states that that chapter only covers woven fabrics
and the knitted or crocheted fabrics of heading 6002. Note
3(b), Chapter 56 indicates that nonwoven fabrics which are
completely coated or embedded in plastics are classifiable
under Chapter 39. Heading 3918 provides for, among other
things, floor coverings of plastics, in rolls or in the form of
tiles. Heading 3921, HTSUSA, provides for other plates,
sheets, film, foil and strip, of plastics. Although some of
the rug pads are cut into rectangular pieces and packaged as
flat goods after entering the United States, the product is
imported in rolls and is therefore more specifically provided
for in Heading 3918.
HOLDING:
The stay put rug pad at issue is classifiable under
subheading 3918.10.1050, HTSUSA, as floor coverings of
plastics, whether or not self adhesive, in rolls or in the form
of tiles..., with a duty rate of 5.3 percent ad valorem.
Sincerely,
Jerry Laderberg
Acting Director
Commercial Rulings Division
6 cc: A.D.,N.Y. Seaport
D. Rimmer library/peh
084858