CLA-2-58:S:N:N6:349 809203
Ms. Rosemary Ames
5 Miller Terrace
Mill Valley, CA 94941
RE: The tariff classification of a needlepoint tapestry from
Chile.
Dear Ms. Ames:
In your letter dated April 11, 1995 you requested a tariff
classification ruling.
The submitted sample is a needlepoint tapestry. The
tapestry is made of 50 percent acrylic and 50 percent wool yarns
and measures approximately 40 x 35 centimeters. It features a
country farm scene. This tapestry is made with a cotton ground
fabric on which the design is filled in by needle-work using many
different colored yarns. The 50 percent wool and 50 percent
acrylic yarns completely cover the ground fabric and create a
pictorial design. Please note, that even a slight change in the
fiber content may result in a change of classification. The
tapestry may be subject to U.S. Customs' laboratory analysis at
the time of import and if the yarns are other than a 50 percent
wool and 50 percent acrylic blend it may be reclassified by
Customs at that time. The sample is being returned.
The applicable subheading for the tapestry will be
5805.00.4010, Harmonized Tariff Schedule of the United States
(HTS), which provides for hand-woven tapestries of the type
Gobelins, Flanders, Aubusson, Beauvais and the like, and neddle-
worked tapestries (for example, petit point, cross stitch),
whether or not made up: other: other... of man-made fibers. The
rate of duty will be 7.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport