CLA-2 CO:R:C:T 088909 CMR
Ms. Elaine G. Ponce
Homemaker Industries, Inc.
295 5th Avenue
New York, New York 10016
RE: Revocation of HRL 086551 of May 10, 1990; Classification of a
stay put rug pad
Dear Ms. Ponce:
This ruling is to inform you that an error was made in HRL
086551 issued to you by this office on May 10, 1990, and
classifying a stay put rug pad.
FACTS:
In HRL 086551, the merchandise in question, a stay put rug
pad, was classified as a floor covering of plastic in subheading
3918.10.1050, HTSUSA. Upon reexamination of the issue of what is
a floor covering, we believe that the rug pad is not a floor
covering within the common meaning of that term.
ISSUE:
Was the stay put rug pad of HRL 086551 properly classified
as a floor covering in subheading 3918.10.1050, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
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The Explanatory Notes, which are the official interpretation
of the HTS at the international level, provide some guidance in
deciding under which heading the subject rug pad should be
classified.
Heading 3918 provides for, among other things, floor
coverings of plastics, whether or not self-adhesive, in rolls or
in the form of tiles. The Explanatory Notes for the heading
state in pertinent part:
The first part of the heading covers plastics of the
types normally used as floor coverings, in rolls or in the
form of tiles. It should be noted that self-adhesive floor
coverings are classified in this heading.
* * *
It should be noted that this heading includes articles
printed with motifs, characters or pictorial representa-
tions, which are not merely incidental to the primary use of
the goods * * *.
Heading 3921 provides for other plates, sheets, film, foil
and strip, of plastics. The Explanatory Notes for the heading
state in pertinent part:
This heading covers plates, sheets, film, foil and
strip, of plastics, other than those of heading 39.18, 39.19
or 39.20 or of Chapter 54. It therefore covers only
cellular products or those which have been reinforced,
laminated, supported or similarly combined with other
materials. * * *
In order to determine which heading most specifically
describes the rug pad, we must decide if it may be considered a
floor covering.
Although the rug pad covers flooring when used under a rug,
we do not believe it falls within the common meaning of floor
coverings. Floor coverings are commonly thought to be articles
such as carpets, rugs, mats, tiles, etc. These are articles
which cover a floor area and which are open to view. The rug
pad, on the other hand, is not seen, but is under the perceived
floor covering, i.e. the rug. Therefore, we do not believe the
rug pad is encompassed within the common meaning of floor
covering.
HOLDING:
The stay put rug pad at issue is classified in subheading
3921.12, HTSUSA, which provides for other plates, sheets, film,
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foil and strip, of cellular plastics, of polymers of vinyl
chloride, combined with textile materials. The rug pad is
either classified in subheading 3921.12.1100, HTSUSA, as over 70
percent by weight of plastics, or 3921.12.1500, HTSUSA, if not
over 70 percent by weight of plastics. If classified in
3921.12.1100, HTSUSA, the rug pad is subject to a 4.2 percent
rate of duty; if classified in 3921.12.1500, HTSUSA, the rug pad
is subject to a 8.5 percent rate of duty and textile category
229.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking HRL
086551 of May 10, 1990, to reflect the above classification
effective with the date of this letter. However, if after your
review of this ruling letter, you disagree with the legal basis
for our decision, we invite you to submit any arguments you might
have with respect to this matter for our review. Any submission
you wish to make should be received within 30 days of the date of
this letter.
This notice to you should be considered a revocation of HRL
086551 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 086551 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, HRL 086551 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this revocation in that current
contracts for importation arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and may
apply for relief from the binding effects of this decision as may
be warranted by the circumstances. However, please be advised
that in some instances involving import restraints, such relief
may require separate approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division