CLA-2 CO:R:C:T 956101 BC
Jane L. Taeger
Import Manager
BDP INTERNATIONAL INC.
810 Oregon Avenue
Suite E
Linthicum, MD 21090
RE: Classification of a maize straw floor mat with textile adornments; plaiting material
Dear Ms. Taeger:
This responds to your letter of March 11, 1994, wherein you requested a binding
tariff classification ruling for a floor mat made of maize straw. You submitted a sample
for our examination. We have reviewed the matter and our decision follows.
FACTS:
The merchandise at issue, as represented by the sample, is an oval-shaped mat
stated to be made of maize straw. It measures 35 inches long by 24 inches wide. The
straw material is plaited (braided) to form strands (about 8 mm by 5 mm) which are
then sewn together in parallel rows to form various patterns, including oval, circular, and
triangular patterns. These patterns are sewn together to form the mat and to provide a
decorative presentation. Two circular and two triangular patterns are sewn together to
form the generally oval-shaped center portion of the mat; the oval patterns, parallel rows
of strands sewn together, form the outer portion of the mat. In between the inner circles
and triangles and the outer oval-shaped parallel rows are decorative patterns consisting of
small circles and rows of short strands aligned perpendicular to the rows of the inner
circles and outer ovals. Some of the strands in the mat are dark brown in color (in
contrast to the other lighter colored strands), adding to the decorative appearance.
The top side of the mat is adorned with two 7 and 1/2 inch diameter circles said
to be made of needlepoint canvas with wool thread stitching. The canvas is in the shape
of a circle and the wool stitching forms green leaves and colored flowers. These canvas
circles are sewn onto the straw plaiting material; they cover two circles that form the
centers of the two adjacent circles in the center portion of the mat.
You contend that the mat should be classified under subheading 4601.20.8000,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides
for plaiting materials, plaits, and similar products of plaiting materials: . . . mats . . .
: other: floor coverings.
ISSUE:
What is the proper classification for the straw mat at issue?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS)
is accomplished in accordance with the General Rules of Interpretation (GRI's). The
systematic detail of the Harmonized System is such that virtually all goods are classified
by application of GRI 1, that is, according to the terms of the headings of the tariff
schedule and any relative section or chapter notes. In the event that goods cannot be
classified solely on the basis of GRI 1, and if headings and legal notes do not otherwise
require, the remaining GRI's will then be applied in numerical order. Further, the
Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System
(HCDCS), which represent the official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in understanding the scope
of the headings and GRI's. Accordingly, the GRI's and EN's are utilized as the basis
for the classification determination discussed below. (See Treasury Decision 89-80,
endorsing use of the EN's in the classification of goods. 23 Cust. Bull. 379 (1989), 54
Fed. Reg. 35,127 (August 23, 1989).)
As above, you contend that classification should be under subheading 4601.20,
HTSUSA. Another possible classification for the mat at issue is subheading 4602.10,
HTSUSA. Thus, the competing headings are 4601 and 4602, HTSUSA. They are as
follows:
4601 Plaits and similar products of plaiting materials, whether or not
assembled into strips; plaiting materials, plaits and similar products of
plaiting materials, bound together in parallel strands or woven, in sheet
form, whether or not being finished articles (for example, mats, matting,
screens):
4601.10 Plaits and similar products of plaiting materials, whether or
not assembled into strips . . .
4601.20 Mats, matting and screens of vegetable materials: . . .
4602 Basketwork, wickerwork and other articles, made directly to shape
from plaiting materials or made up from articles of heading 4601; articles
of loofah:
4602.10 Of vegetable materials: Other
While it is clear that mats are provided for in 4601.20, HTSUSA, the EN's
indicate that not all mats are so classified (see HCDCS, Vol. 2, p. 651-54). According
to the EN's, goods covered under heading 4601, HTSUSA, including mats, are "either
formed of strands woven together, generally in the manner of warp and weft fabrics, or
they may be made of parallel strands placed side by side and maintained in position in
the form of sheets by transverse binding threads or strands holding the successive parallel
strands." This language indicates that the mats covered by heading 4601, HTSUSA, must
be woven with a generally warp and weft-like orientation or must consist of parallel
strands maintained in a side by side orientation in the form of sheets. The mat at issue
was not constructed in either of these ways and does not conform to either of these
patterns. Rather, it consists of several component pieces made up of parallel strands
of straw. These several components - the circular, triangular, and oval components
(referred to as "patterns" in the "FACTS" section), as well as the more decorative
component consisting of small circles and perpendicular strands - are sewn together to
form an oval-shaped mat. This construction and pattern are clearly different from the
EN's description, above.
In addition, the EN's indicate that although certain additional materials, other than
plaiting materials, may be present in the covered products - for example, spun textile
yarn, reinforcement, backing, or lining made of woven textile fabric or of paper - these
other materials must serve primarily for assembly or reinforcement purposes. The
needlepoint canvas circles sewn into the mat at issue are purely decorative in nature.
They do not provide an assembly or reinforcement function.
Thus, the mat at issue does not qualify as a mat covered under heading 4601,
HTSUSA, because its construction differs from that of covered mats (and other covered
goods) and the non-plaiting material present therein serves an other than assembly or
reinforcement function.
The EN's for heading 4602, HTSUSA, state that the heading covers the following
articles:
(i) articles made directly to shape from plaiting materials;
(ii) articles made up from the already assembled products of heading 4601,
i.e., from plaits or similar products, or from the products bound together
in parallel strands or woven in sheet form. . . .; and
(iii) articles of loofah (gloves, pads, etc.) lined or not.
We consider the materials that make up the mat at issue (the various components) to be
already assembled products of heading 4601, HTSUSA. (Had the components been
imported in bulk, they would be classifiable under that heading.) Thus, the mat is made
up as described in (ii) above. Hence, we conclude that the mat is classifiable under
heading 4602, HTSUSA.
HOLDING:
The floor mat at issue, made from components consisting of straw plaiting
materials, is classifiable under subheading 4602.10.5000, HTSUSA, which provides for
basketwork, wickerwork and other articles, made directly to shape from plaiting materials
or made up from articles of heading 4601: of vegetable materials: other: other. Certain
goods classifiable under subheading 4602.10.50, HTSUSA, are eligible for a reduced duty
rate under subheading 9903.10.38, HTSUSA, until December 31, 1994. This special rate
is applicable to the mat at issue. The General column 1 rate of duty for that
subheading is 2.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division