CLA-2 CO:R:C:T 088718 JS
Johnathan M. Fee
Grunfeld, Desiderio, Lebowitz
& Silverman
1201 West Peachtree Street, NE
Suite 4660
Atlanta, Georgia 30309
RE: Carpet and carpet tile; felt; needleloomed; needlepunched;
classifiable heading 5704, HTSUSA.
Dear Mr. Fee:
This is in reference to your letter of January 24, 1991, on
behalf of Vebe USA, Inc., requesting classification of carpet and
carpet tile under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The first sample is a swatch of finished carpet which is
comprised of an upper surface made of polypropylene fiber, and an
undersurface which has been impregnated with latex to form a
backing.
Sample two is a carpet tile comprised of an upper surface
made of polypropylene fiber impregnated with a latex backing, a
thick middle layer of bitumen, and a thin bottom layer of
polyester felt sheeting. These will be imported in precut
squares, measuring .5 meter on each side. Both carpets are
presently manufactured in the Netherlands.
You state that both styles are needlepunched or needleloomed
felt and therefore fall under the provisions of 5704. Pictorial
exhibits included with your request depict the manufacturing
processes involved in the making of this merchandise. You state
that the felt used to make the carpet and carpet tile is made of
solution-dyed polypropylene fibers; that these fibers are placed
2
in a webbing machine which forms them into a fleece; that the
fleece is then compressed into a uniform thickness, fed into a
needlepunch machine, and further compressed and interlocked to
form a compact sheet of felt.
ISSUE:
What is the appropriate classification, under the HTSUSA, of
carpet and carpet tile made of needlepunched felt.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be
determined in accordance with the terms of the headings and any
relevant section or chapter notes.
Heading 5704, HTSUSA, provides for carpets and other textile
floor coverings of felt. The Explanatory Notes, the official
interpretation of the tariff at the international level, state
that the heading includes
(1) Tiles, usually of felt of wool or other animal hair
(2) Textile floor coverings of needleloom felt, generally
backed or impregnated on the underside with rubber or
plastics in order to strengthen the products or give
them anti-slip properties.
The note directs us to EN 56.02 for a description of the term
"felt," which is defined as follows:
Felt is usually obtained by super imposing, one on the
other, a number of layers of textile fibres (usually
the laps as produced by carding or by air-laying,);
these are then moistened (generally with steam or hot
soapy water) and subjected to heavy pressure and a
rubbing or beating action. This causes the fibres to
interlock and produces sheets of even thickness, much
more compact and difficult to disintegrate than
wadding, and quite distinct from felted woven fabrics.
Felt is usually produced from wool or other animal
hair, or from mixtures of these fibers with other
natural fibres (e.g. vegetable fibres, horsehair) or
with man-made fibres.
3
Since the facts indicate that the present goods are made of
felt which is needlepunched, and backed with a latex and/or
bitumin/latex covering, the carpet and carpet tile at issue are
properly classified under this heading. The staple fibers have
been combined in a manner like that described above, subjected to
heavy pressure, and evenly compressed into an interlocked sheet
of fleece which is then needlepunched for design and texture.
HOLDING:
In view of the above, sample 1 is classified under heading
5704.90.0000, HTSUSA, which provides for carpets and other
textile floor coverings, of felt, not tufted or flocked, whether
or not made up: other, textile category 665, and dutiable at the
rate of 5.3 percent ad valorem.
Sample 2, the carpet tile, is classified under heading
5704.10.0000, HTSUSA, which provides for carpets and other
textile floor coverings, of felt, not tufted or flocked, whether
or not made up: tiles, having a maximum surface area of 0.3 m2,
textile category 665, dutiable at the rate of 5.3 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 your client check, close the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service which is updated weekly and 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, your client should contact its
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division