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HQ 088037

October 15, 1990

CLA-2 CO:R:C:G 088037 CRS


TARIFF NO.: 5805.00.2500

Mr. Joe Steinwinder, Jr.
Steinwinder Enterprises
P.O. Box 2819
Gulfport, MS 39505

RE: Needlepoint article on mesh ground is classifiable as a tapestry. See HRL 087524. HRL 087269 revoked.

Dear Mr. Steinwinder:

This is further to Headquarters Ruling Letter (HRL) 087269 dated August 15, 1990, concerning the classification of a needlepoint tapestry under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The classification of such tapestries was reconsidered in HRL 087524, a copy of which is enclosed for your benefit. The article in question in HRL 087524 was a handmade needlepoint tapestry made from 88 percent wool (33 oz/yd) and 12 percent cotton (4.5 oz/yd). The article measured approximately 23 inches squared and had a needle-worked design on a mesh fabric ground.


Whether needle-worked articles are classifiable as tapestries or as other made up articles.


Heading 5805, HTSUSA, provides, inter alia, for needle- worked tapestries (for example, petit point, cross stitch), whether or not made up. The article in question in HRL 087524 was stitched on a square mesh ground. Needlepoint covered the entire ground fabric except for a two inch border at the edges while a floral design covered the central portion of the tapestry. The article was used in the manufacture of pillows, i.e., for furnishing purposes. See 087524 dated October 12, 1990; Explanatory Notes (1990), EN 58.05, 803.


Needlepoint tapestries similar to those described above are classifiable in subheading 5805.00.2500, HTSUSA, and are dutiable at the rate of 3.5 percent ad valorem. The quota category is 414.

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 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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.

Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), HRL 087269 dated August 15, 1990 is therefore revoked. A ruling letter that revokes an earlier ruling letter is generally effective on the date it is issued. However, the effective date of such a ruling may be delayed for a period of up to ninety days from the date of issuance, on the condition that the party to whom the ruling was issued can demonstrate that they relied on the earlier ruling to their detriment in accordance with the provisions of 19 CFR 177.9.


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