CLA-2-57:RR:NC:TA:349 D86098
Mr. Francisco Ramirez
American Brokers International
9765 Marconi Drive-Suite #103
San Diego, CA 92173
RE: The tariff classification of tufted fabric and floor coverings from Mexico
Dear Mr. Ramirez:
In your letter dated December 16, 1998 you requested a classification ruling.
You submitted sample swatches of three textile materials. The three samples consist of man-made fiber yarns that have been tufted into a pre-existing fabric base. Product 2001 is described as having a soft coating in black, not exceeding 12 ounces per square yard. The yarn weight is 10 ounces per square yard and the sample is approximately 1/4 inch thick. It will be imported in 40 or 72 inch widths on 50 yard rolls. This fabric is similar in weight and appearance to the fabric which was the subject of New York Ruling Letter C89287 dated June 6, 1998.
Product 2213 is described as having a soft coating in gray and will be imported in 40 inch widths. The yarn weight is 20 ounces per square yard and the sample is approximately 1/2 inch thick. Product 215 is described as having a soft coating in white and it is approximately 1/2 inch thick. The yarn weight is 50 ounces per square yard and it will be imported in 41 inch widths on 35 yard rolls. The coatings on both Product 2213 and 215 do not exceed 12 ounces per square yard.
The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The Explanatory Notes to Chapter 57 state that “This Chapter covers carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles having the characteristics of textile floor coverings (e.g., thickness, stiffness and strength) but intended for use for other purposes (for example, as wall hangings or table covers or for other furnishing purposes). The above products are classified in this Chapter whether made up (i.e., made directly to size, hemmed, lined, fringed, assembled, etc.), in the form of carpet squares, bedside rugs, hearth rugs, or in the form of carpeting for installation in rooms, corridors, passages or stairs, in the length for cutting and making up. They may also be impregnated (e.g., with latex) or backed with woven or nonwoven fabrics or with cellular rubber or plastics.”
The EN to heading 57.03 state that the heading covers “...tufted carpets and other tufted textile floor coverings produced on tufting machines which, by means of a system of needles and hooks, insert textile yarn into a pre-existing backing (usually a woven fabric or a nonwoven) thus producing loops, or, if the needles and hooks are combined with a cutting device, tufts. The yarns forming the pile are then normally fixed by a coating of rubber or plastics. Usually before the coating is allowed to dry it is either covered by a secondary backing of loosely woven textile material, e.g., jute, or by foamed rubber. Products of this heading are distinguished from the tufted textile fabrics of heading 58.02 by, for example, their stiffness, thickness and strength, which render them suitable for use as floor coverings.” The EN to heading 58.02 which covers tufted fabrics describes a similar construction and goes on to say that “Products of this heading are distinguished from the tufted carpets and floor coverings of heading 57.03 by, for example, their lack of stiffness, thickness and strength which renders them unsuitable for use as floor coverings.”
Product 2001 does not exhibit the characteristics of a textile floor covering and will be classified as a tufted fabric. Although Products 2213 and 215 do not have a secondary backing fabric that is present in many tufted floor coverings, they exhibit the characteristic of a textile floor covering. Additionally, the EN to Chapter 57 allow the use of these products for purposes other than as floor coverings.
The applicable subheading for Product 2001 will be 5802.30.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for tufted textile fabrics... of cotton; of man-made fibers. The general rate of duty will be 6.6 percent ad valorem.
The applicable subheading for Products 2213 and 215 if tufted with nylon will be 5703.20.2090, HTS, which provides for carpets an other textile floor coverings, tufted, whether or not made up: of nylon or other polyamides: other... other. The general rate of duty will be 7.2 percent ad valorem.
The applicable subheading for Products 2213 and 215 if tufted with man-made fibers other than nylon will be 5703.30.0080, HTS, which provides for carpets an other textile floor coverings, tufted, whether or not made up: of other man-made textile materials... other: other. The general rate of duty will be 6.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division