CLA-2 CO:R:C:G: 084727 DPS
M. Catch Molina
Edward Molina Designs, Inc.
196 Selleck Street
Stamford, Connecticut 06902
RE: HTSUSA Classification of wool rug
Dear M. Molina:
Your letter of May 9, 1989, to our New York office regarding
the tariff classification of wool carpeting from Singapore has
been referred to this office for a ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
carpet sample was included with your inquiry.
FACTS:
The carpet sample submitted is manufactured by using a hand
held, air powered tufting gun. The sample at issue is tufted,
and has a pile content of 100 percent wool. As stated by the
importer, the pile rugs to be imported from Singapore, are in the
cut or loop style with pile heights between 3/8 and 5/8 of an
inch.
With regard to the method of manufacture, the importer
states: "The mill technician manufactures using an air powered
hand gun, tufting yarn placement from front to back. After
tufting, the secondary back (cotton scrim mesh) is latexed to the
primary back (monks cloth). The rug is then finished by hand
shearing or carving (both power tools) on the face." These rugs
are principally used as decorative finishes for both residential
and commercial applications.
ISSUE:
Whether the carpeting at issue is considered to be machine-
made or hand-made; whether the carpeting at issue is properly
classifiable as tufted carpeting of wool under subheading
5703.10.0000, HTSUSA; or as knotted carpeting of wool, in which
the tufts were inserted and knotted by hand or by means of a hand
tool, under subheading 5701.10.2010, HTSUSA.
LAW & ANALYSIS
The General Rules for the Interpretation of the Harmonized
System (GRI's) govern classification under the HTSUSA. According
to GRI 1, the primary consideration in determining whether
merchandise should be classified in a heading should be given to
the language of the heading and any relevant chapter or section
notes. The subheadings at issue in this case are:
(a) 5701.10.2010, HTSUSA, carpets and other
textile floor coverings, knotted, whether or not
made up: of wool or fine animal hair: other: hand-
hooked, that is, in which the tufts were inserted
and knotted by hand or by means of a hand tool;
and
(b) 5703.10.0000, HTSUSA, carpets and other
textile floor coverings, tufted, whether or not
made up: of wool or fine animal hair.
If the wool rugs at issue are knotted and considered to be hand-
made, then subheading 5701.10.2010, HTSUSA would apply. If not,
then subheading 5703.10.0000, HTSUSA is applicable. Here, the
importer states that the technician uses an air powered, hand
held tool for tufting, and power tools for finishing (shearing
and carving).
For tariff purposes, Customs considers a powered hand tool
to be a machine, distinct from the "hand tool" referred to in
subheading 5701.10.2010, HTSUSA, which is a manually operated
instrument/tool. This provision is intended to include carpeting
and other textile floor covering items which are truly hand-
hooked, that is, in which the tufts are inserted and knotted by
hand or by means of a hand tool, where the tool serves as an
instrument, which is driven manually. Here, a mechanized tool
inserts the tufts. There is no manual manipulation of the yarn,
other than holding the tool and pushing a button. Because the
subject carpeting is not "hand-hooked," nor are the tufts
inserted and knotted by hand or by means of a manually driven
hand tool, the subject carpeting is not classifiable in
subheading 5701.10.2010, HTSUSA. Rather, the carpeting at issue
is manufactured by using a hand-held, air-powered machine, which
is considered to be a machine, not a "hand tool," for tariff
purposes. In applying GRI 1 to this case, it is clear that
subheading 5703.10.0000, HTSUSA, most accurately describes the
subject merchandise.
HOLDING:
In light of the foregoing, the subject merchandise is
properly classifiable in subheading 5703.10.0000, HTSUSA, as
tufted carpeting, whether or not made up, of wool. The
corresponding rate of duty is 7 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
textile restraint (quota/visa) categories, you should contact
your local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division