Textile carpet classification prevails over motor-vehicle accessory heading for carpet matting used in cars.

Carpet matting identifiable for use in motor cars was held to fall within Chapter 57 as a textile carpet or other textile floor covering, because Chapter 57 covers floor coverings with textile material as the exposed surface and the explanatory notes place such goods under heading 57.03. Heading 87.08 applies only to motor-vehicle parts and accessories not excluded by section notes and not more specifically covered elsewhere. As the product was more specifically covered by Chapter 57, classification under heading 570390.90 was upheld and heading 870899.00 was rejected.

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Issues: Whether the product described as carpet matting was correctly classifiable under Chapter heading 570390.90 as a textile carpet or under heading 870899.00 as a motor-vehicle part or accessory.

Analysis: Chapter 57 covers carpets and other textile floor coverings, whether or not made up, and the chapter notes define the expression broadly to include floor coverings in which textile materials serve as the exposed surface. The explanatory notes specifically state that textile carpets identifiable for use in motor cars are to be classified under heading 57.03 and not as accessories of motor cars under heading 87.08. Heading 87.08 applies only to parts and accessories of motor vehicles that are not excluded by the section notes and are not more specifically covered elsewhere. On the facts, the product answered the description of other textile floor coverings and was more specifically covered by Chapter 57.

Conclusion: The goods were correctly classifiable under Chapter heading 570390.90 and not under heading 870899.00; the classification adopted by the assessee was upheld.

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