CLA-2 CO:R:C:G 088037 CRS
Mr. Joe Steinwinder, Jr.
Steinwinder Enterprises
P.O. Box 2819
Gulfport, MS 39505
RE: Needlepoint article on mesh ground is classifiable as a
tapestry. See HRL 087524. HRL 087269 is revoked.
Dear Mr. Steinwinder:
This is further to Headquarters Ruling Letter (HRL) 087269
dated August 15, 1990, concerning the classification of a
needlepoint tapestry under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The classification of such tapestries was reconsidered in
HRL 087524, a copy of which is enclosed for your benefit. The
article in question in HRL 087524 was a handmade needlepoint
tapestry made from 88 percent wool (33 oz/yd) and 12 percent
cotton (4.5 oz/yd). The article measured approximately 23 inches
squared and had a needle-worked design on a mesh fabric ground.
ISSUE:
Whether needle-worked articles are classifiable as
tapestries or as other made up articles.
LAW AND ANALYSIS:
Heading 5805, HTSUSA, provides, inter alia, for needle-
worked tapestries (for example, petit point, cross stitch),
whether or not made up. The article in question in HRL 087524
was stitched on a square mesh ground. Needlepoint covered the
entire ground fabric except for a two inch border at the edges
while a floral design covered the central portion of the
tapestry. The article was used in the manufacture of pillows,
i.e., for furnishing purposes. See 087524 dated October 12,
1990; Explanatory Notes (1990), EN 58.05, 803.
HOLDING:
Needlepoint tapestries similar to those described above are
classifiable in subheading 5805.00.2500, HTSUSA, and are dutiable
at the rate of 3.5 percent ad valorem. The quota category is
414.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), HRL 087269 dated August 15, 1990 is therefore revoked.
A ruling letter that revokes an earlier ruling letter is
generally effective on the date it is issued. However, the
effective date of such a ruling may be delayed for a period of up
to ninety days from the date of issuance, on the condition that
the party to whom the ruling was issued can demonstrate that they
relied on the earlier ruling to their detriment in accordance
with the provisions of 19 CFR 177.9.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure