Classification of textile wall coverings

HQ 086058 January 3, 1990 CLA-2 CO:R:C:G 086058 CB CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Erich W. Duerr MBA Design & Display Products Corp. 35 East Uwchlan Avenue Exton, PA 19341 RE: Classification of textile wall coverings Dear Mr. Duerr: This is in response to your letter of September 18, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain textile wall coverings. FACTS: Two styles of wall coverings were submitted, mila-clett and mila-suede. Mila-clett has a 100% knit hook and loop surface and usually has an adhesive backing. It is normally used as a wall surface covering in exhibits. The New York Customs Laboratory analyzed a sample of mila-clett and determined that the knit surface was a warp knit pile fabric having a raised loop fabric construction. Mila-suede has a knit polyamide backing to which viscose rayon flakes (flocks) were mechanically applied. Based upon visual examination the knit surface appears to be of pile construction. Mila-suede normally has an adhesive backing. It is used as a wall covering as well as a counter-top covering. ISSUE: Whether the textile wall coverings are classifiable in Chapter 59 as a textile wall covering or in Chapter 60, HTSUSA, as a looped pile fabric? -2- LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. Chapter 59, HTSUSA, provides for impregnated, coated, covered or laminated textile fabrics. Heading 5905, HTSUSA, specifically provides for textile wall coverings. However, Chapter 59, Note 1, defines "textile fabrics" as those knitted or crocheted fabrics of heading 6002. Knit pile fabrics are classified in heading 6001, HTSUSA. Therefore, Note 1 precludes classification of the subject fabrics under Chapter 59. Chapter 60, HTSUSA, provides for knitted or crocheted fabrics. Note 1(c) to Chapter 60 provides that the Chapter does not cover knitted or crocheted fabrics classifiable in Chapter 59. The Note goes on to say that impregnated, coated, covered or laminated knitted or crocheted pile fabrics remain classified in heading 6001, HTSUSA. Therefore, since both the mila-clett and mila-suede have a knit pile surface, Note 1(c) governs and the fabrics are classifiable under heading 6001, HTSUSA. HOLDING: Both the mila-clett and mila-suede are classifiable in subheading 6001.22.0000, HTSUSA, which provides for pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The rate of duty is 19.5 percent and the quota category is 224. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category 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 -3- 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division