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HQ 080483

September 26, 1988

CLA-2 CO:R:C:G 080483 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 361.23

Area Director of Customs
6 World Trade Center
New York, New York 10048-0945

RE: Internal Advice Request No. 56/86, Concerning the Classification of Seagrass Doormats

Dear Sir:

This request for internal advice was initiated by Rode and Qualey, 295 Madison Avenue, New York, New York 10017, on behalf of their client Import Specialists Inc.

FACTS:

The merchandise at issue is seagrass doormats in three different shapes: oval, oblong and half round. This merchandise was classified by the New York Seaport import specialist under the provision for floor coverings not specially provided for, of textile materials, other, other, other, other, in item 361.70, Tariff Schedules of the United States (TSUS).

The inquirer contends that this merchandise is classified under the provision for floor coverings of unspun fibrous vegetable materials, other, in item 222.57, TSUS. Alternatively, the inquirer argues that, if the doormats are of textile materials, they are composed of materials similar to cords and are classified under the provision for floor coverings composed of braids, cords, fabric strips and similar materials in continuous lengths, sewn or otherwise bound together, but not woven, of textile materials, other, other, in chief weight of vegetable fibers, except cotton, in item 361.23, TSUS.

ISSUE:

What is the correct classification of the instant seagrass doormats?

LAW AND ANALYSIS:

The inquirer argues that the seagrass doormats are classified as floor coverings of unspun fibrous vegetable materials in item 222.57, TSUS. He cites Customs Headquarters Ruling Letter (HRL) 055440 of June 7, 1979 (Internal Advice No. 128/78) and Barham v. United States, 11 Ct. Cust. Appls. 536, T.D. 39679 (1923) in support of his position.

Schedule 3, Headnote 1(i), TSUS, states:

1. This schedule does not cover --
(1) articles of unspun fibrous vegetable materials (see Part 2B of Schedule 2)....

In order to understand what is excluded from Schedule 3 TSUS, we must look to the definition of unspun fibrous vegetable materials found in Schedule 2, Part 2, Subpart B, Headnote 2(d), TSUS:

2. For the purposes of the tariff schedules --

(d) the term "unspun fibrous vegetable materials" means bamboo, rattan, willow, chip, straw, palm leaf, grass, seagrass, and similar fibrous vegetable substances which have not been spun.

Schedule 3, Headnote 2(a)(i), TSUS, states:

2. For the purposes of the tariff schedules-- (a) the term "textile materials" means--
(i) the fibers (cotton, other vegetable fibers, wool and hair, silk, and man-made fibers) provided for in Part 1 of this schedule....

Schedule 3, Part 1, Subpart B, Headnote 1(a), TSUS, defines vegetable fiber as follows:

1. For the purposes of the tariff schedules-- (a) the term "vegetable fiber" means vegetable fiber which can be spun....

Reading the headnotes above, it is apparent that the difference between seagrass classified as an unspun fibrous vegetable material in Schedule 2, TSUS, and seagrass classified as a textile vegetable fiber in Schedule 3, TSUS, is whether the seagrass can be spun. The Customs Court
arrived at the same conclusion in B.A. McKenzie & Co., Inc. v. United States, 63 Cust. Ct. 110 (1969), when it said that "...for the purposes of the tariff schedule, a vegetable fiber is one which is spinnable but not necessarily spun." This principle was repeated in Continental Importing Co. v. United States, 63 Cust. Ct. 341 (1969), when the court observed:

A vegetable fiber is one that can be spun.... Had Congress intended the distinction claimed by plaintiff, it would have defined vegetable fiber as one that has been spun. Not having done so, it seems clear that Congress meant to include as a textile material any vegetable fiber provided for in
Schedule 3, Part 1, which can be spun, whether or not it actually has been spun.

Each of the submitted samples is made from 2-ply yarns or cords of twisted seagrass fibers. The fibers are not uniform in width and are in various lengths. The twisting action forms the fibers into the yarns or cords comprising the mats. When the yarns or cords are untwisted, the fibers revert back to being individual fibrous lengths of seagrass.

Spun yarns are defined as being "composed of relatively short lengths of fiber twisted or spun to hold them together." Fabric Science, J.J. Pizzuto (1974, Fairchild Publications, Inc.), at page 65. Accordingly, we conclude that the sample mats consist of seagrass fibers which have been spun. Inasmuch as the seagrass in the instant doormats has been spun, it cannot be classified as an unspun fibrous vegetable material in Schedule 2, TSUS.

Alternatively, the inquirer argues that the doormats are classified under the provision for floor coverings composed of braids, cords, fabric strips and similar materials in continuous lengths, sewn or otherwise bound together but not woven, of textile materials, in item 361.23, TSUS.

Because the mats are made of vegetable fibers which have been twisted into a yarn and plied into cordage prior to being made into mats, we find that the instant doormats are made of cordage and are classified in item 361.23, TSUS. We note that item 361.70, TSUS, falls under the superior heading "Floor coverings not specially provided for" and is a basket provision. Inasmuch as the mats are specially provided for in item 361.23, TSUS, item 361.70, TSUS, would not apply.

HOLDING:

The instant seagrass doormats are classified under the provision for floor coverings composed of cords, but not woven, of textile materials, in item 361.23, TSUS. You should inform the inquirer of this ruling.

Sincerely,

John Durant, Director

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