United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 889428

September 8, 1993

CLA-2-58:S:N:N6:349 889428


TARIFF NO.: 5805.00.1000

Ms. Kaija Tyni-Rautiainen
5390 Gordon Avenue
Burnaby, B.C., V5E 3L8

RE: The tariff classification of a hand-woven tapestry from Canada.

Dear Ms. Tyni-Rautiainen:

In your letter dated July 23, 1993, received by this office on, August 18, 1993, you requested a tariff classification ruling.

You submitted photographs, slides, and a representative sample of a hand woven tapestry made in the manner of a Gobelins tapestry. It is made of 80 percent linen and 20 percent cotton yarns. The floral design in the tapestry is woven into the tapestry through the use of weft yarns of different colors which do not run the entire width of the tapestry. The design of the submitted sample is floral, however the actual tapestries may include a variety of nature scenes. The tapestries will be imported in various large sizes depending on the client's specifications. These wall coverings will be made with loops or rod pockets to allow them to be hung. You have indicated in your submission that the tapestries will be valued over US $215 per square meter.

The applicable subheading for the hand woven tapestry will be 5805.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle- worked tapestries (for example, petit point, cross stitch), whether or not made up: hand-woven tapestries fit only for use as wall hangings and valued over $215 per square meter. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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