Reconsideration of Headquarters Ruling Letter (HRL) 081285; Saddle blankets measuring 32 inches by 64 inches

HQ 082167 March 28, 1990 CLA-2 CO:R:C:G 082167 WAW CATEGORY: Classification TARIFF NO.: Heading 6301 Mr. James Drake President, Mayatex 5530 Gateway East P.O. Box 3l069 El Paso, TX 79931 RE: Reconsideration of Headquarters Ruling Letter (HRL) 081285; Saddle blankets measuring 32 inches by 64 inches Dear Mr. Drake: This letter is in response to your request, dated April 14, 1988, for a change in tariff classification for certain handwoven saddle blankets measuring approximately 34 inches by 64 inches to 34 inches by 68 inches under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In the past, the Customs Service has classified blankets up to a certain size as saddle blankets under the provision for harness, saddles, and saddlery, and parts thereof, in item 790.30, Tariff Schedules of the United States (TSUS). Other similar articles were classified as blankets, wall hangings, floor coverings, or as other textile articles. You maintain that recently western saddles have been made with "oversize" saddle skirts which require larger saddle blankets to accommodate the new saddles. The issue we are asked to address in the instant case is whether the larger saddle blankets are classified as saddlery under Heading 4201, HTSUSA, or as an article of textile material under Heading 6301, HTSUSA. The issue here is identical to the one that we considered in HRL 081285, dated May 24, 1988. In that ruling letter, which was addressed to your company, we were unable to determine that the "chief use" of the larger saddle blankets was primarily as a saddle blanket and not as a floor covering or wall hanging. Thus, Customs held that "merchandise principally used as saddle blankets does not exceed 30 by 62 inches until it can be determined with a degree of accuracy that merchandise exceeding those measurements is chiefly used as saddle blankets." We also stated in that ruling that, depending upon the chief use of the particular articles imported, classification is proper under the provisions for floor coverings, bedding, or textile furnishings. Since the issuance of HRL 081285, the use provision in the Additional United States Rules of Interpretation (1)(a), has changed from "chief use" to "principal use." It is the position of Customs, however, that this change in the use provision does not affect our classification of the subject merchandise in HRL 081285. Accordingly, we will continue to adhere to the position that merchandise "principally used" as saddle blankets does not exceed 30 by 62 inches until it can be determined with a reasonable degree of accuracy that merchandise exceeding those measurements is "principally used" as saddle blankets. Moreover, as stated in our prior ruling letter, without the necessary sales information regarding the "principal use" of your merchandise, we cannot expand the guidelines for classification of saddle blankets to include those blankets measuring over 30 inches by 62 inches. Although some saddle blankets measuring over 30 inches by 60 inches are sold by retailers for use as saddle blankets, this does not constitute the "principal use" of the article under the Additional United States Rules of Interpretation. Accordingly, based on your most recent submission, it is the position of this office that the principal use of saddle blankets measuring over 30 inches by 60 inches is as a textile product classified under Heading 6301, HTSUSA, rather than as an article of saddlery, or harness classified under Heading 4201, HTSUSA. Since no sample was submitted along with your inquiry we are unable to advise you on the proper classification of your merchandise. It is possible that your merchandise may be classified under provisions dealing with floor coverings, bedding, or textile furnishings, depending on the "principal use" of the particular articles imported. The "principal use" will be determined after consideration of, among other things, its thickness, coarseness, tightness or looseness of weave, and the types of yarns used. If we can be of any further assistance in this matter, please do not hesitate to contact this office. Sincerely, John Durant, Director Commercial Rulings Division