The tariff classification of a needle-worked tapestry from England

NY H89347 March 27, 2002 CLA-2-58:RR:NC:TA:349 H89347 CATEGORY: Classification TARIFF NO.: 5805.00.2500 Ms. Raquel Santanton The Packing Shop 6-12 Ponton Road London, SW8 5BA England RE: The tariff classification of a needle-worked tapestry from England Dear Ms. Santanton: In your letter dated February 21, 2002 you requested a tariff classification ruling. You submitted a photograph of an item referred to as J M Pontremoli Embroidery. It is described as “a single needlework panel composed entirely of hand stitched embroidery in yarns made from wool composed on a base fabric of canvas.” The brightly colored floral needlework design covers the entire panel. The tapestry measures 18.5 by 10.83 feet (5.64 by 3.3 meters). The applicable subheading for the needle-worked tapestry will be 5805.00.2500, 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: other: of wool or fine animal hair: other. The rate of duty will be 0.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division