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NY B86139

June 30, 1997

CLA-2-57:RR:NC:TA:349 B86139


TARIFF NO.: 5703.20.2090

Ms. Barb Buss
33242 Tunbridge Ave.
Mission, B.C. V2V 6X9

RE: The tariff classification of a tufted rug from Canada.

Dear Ms. Buss:

In your letter dated May 29, 1997 you requested a tariff classification ruling.

Photographs and a sample of a tufted rug were submitted to this office. The face of the rugs will be made from 100 percent nylon yarns. The yarns are inserted into a pre-existing base. Rolls of tufted carpet are shipped from the United States to Canada where pieces of various colored carpets are cut and glued together to form a design based on Northwest Coast Indian art. The face of the rug is carved and the back is finished with a felt fabric. The edges are bound with a cotton binding. Both the felt fabric and the cotton binding are from the United States. The various designs include an Eagle, Swan and Killer Whale. As requested, the submitted rug and photographs are being returned to you.

The Explanatory Notes constitutes the official interpretation of the Harmonized System at the international level. The Explanatory Notes to Chapter 57 state that the Chapter includes articles having the characteristics of textile floor coverings but are intended for use for other purposes, for example, as wall hangings or table covers. The submitted sample has the characteristics of a textile floor covering and will be classified as such.

The applicable tariff provision for the tufted rugs will be 5703.20.2090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of nylon or other polyamides: other... other. The general rate of duty will be 7.3 percent ad valorem.

Although some of the materials and/or manufacturing operations performed in this case are from and/or are performed in Canada or the United States, you did not ask us to determine whether or not the articles in question are eligible for tariff preferential treatment under the North American Free Trade Agreement (NAFTA). Thus, we have not addressed that issue in this letter. If you decide that you would like us to address that issue, you may submit another ruling request.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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