CLA-2-58:S:N:N6:349 885051
Mr. Gilbert T. Lee
Tai Ping World Wide Looms Ltd.
150 East 55th Street
New York, NY 10022
RE: The tariff classification of wool needlepoint tapestries
from China.
Dear Mr. Lee:
In your letter dated April 13, 1993, you requested a tariff
classification ruling.
The submitted item is a representative sample of a wool
needlepoint tapestry. Wool yarn is stitched (needle-worked) on a
square meshed cotton canvas. The needle-work completely covers
the ground fabric and the tapestry is lined with a woven cotton
backing fabric. While the design on the sample is floral in
nature, the actual tapestries may include pictorial scenes. The
tapestries will be imported in various large sizes (6 foot by 10
foot, for example) depending on the client's specifications.
These wall coverings will be made with loops or rod pockets to
allow them to be hung.
The applicable subheading for the needlepoint tapestries
will be 5805.00.2500, 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
needle-worked tapestries (for example, petit point, cross
stitch), whether or not made up: other: of wool or fine animal
hair: other. The rate of duty will be 3.5 percent ad valorem.
The needlepoint tapestries fall within textile category
designation 414. Based upon international trade agreements,
products of China are subject to quota and visa requirements.
The designated textile and apparel categories 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.
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