CLA-2-58:S:N:N6:349 889428
Ms. Kaija Tyni-Rautiainen
5390 Gordon Avenue
Burnaby, B.C., V5E 3L8
Canada
RE: The tariff classification of a hand-woven tapestry from
Canada.
Dear Ms. Tyni-Rautiainen:
In your letter dated July 23, 1993, received by this office
on, August 18, 1993, you requested a tariff classification
ruling.
You submitted photographs, slides, and a representative
sample of a hand woven tapestry made in the manner of a Gobelins
tapestry. It is made of 80 percent linen and 20 percent cotton
yarns. The floral design in the tapestry is woven into the
tapestry through the use of weft yarns of different colors which
do not run the entire width of the tapestry. The design of the
submitted sample is floral, however the actual tapestries may
include a variety of nature scenes. The tapestries will be
imported in various large sizes depending on the client's
specifications. These wall coverings will be made with loops or
rod pockets to allow them to be hung. You have indicated in
your submission that the tapestries will be valued over US $215
per square meter.
The applicable subheading for the hand woven tapestry will
be 5805.00.1000, 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: hand-woven tapestries fit only for use as
wall hangings and valued over $215 per square meter. The rate of
duty will be free.
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