CLA-2-57:OT:RR:NC:N3:349
Ms. Cinny Lee
E&E Co., Ltd
45875 Northport Loop East
Fremont, CA 94538
RE: The tariff classification of a rug and mat from China
Dear Ms. Lee:
In your letter dated December 19, 2008 you requested a tariff classification ruling.
You submitted two samples. Style#RUG72-PS121708 is a polyester woven pile rug. The two color rug is woven in a Wilton style and has a large center panel and alternating borders of cut and loop pile. The back is coated with an adhesive and a backing fabric made from 50 percent cotton and 50 percent polyester is applied. The edges of the rug are finished. The rug measures 30 x 50 inches.
Style#RUG72-TP121708 is a woven floor mat made from 55 percent polyester and 45 percent cotton. It features a latex coated backing. The edges of the rug are bound and the corners are rounded. Another version of the mat will be made from 55 percent cotton and 45 percent polyester. The mat measures 20 x 27.5 inches.
The applicable subheading for the rug will be 5702.42.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs: other, of pile construction, made up: of man-made textile materials: Wilton (including Brussels) and velvet (including tapestry) floor coverings and floor coverings of like character or description. The duty rate will be Free.
The applicable subheading for the floor mat made from 55 percent polyester and 45 percent cotton will be 5702.92.9000, HTSUS, which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs: of man-made textile materials: other. The duty rate will be 2.7 percent ad valorem.
The applicable subheading for the floor mat made from 55 percent cotton and 45 percent polyester will be 5702.99.1500, HTSUS, which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs: other, not of pile construction, made up: of other textile materials: of cotton: other. The duty rate will be 6.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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