CLA-2-57:OT:RR:NC:N3:349

Ms. Holly M. Cook
Calderon Textiles, LLC
6131 W. 80th Street
Indianapolis, IN 46278

RE: The tariff classification of a bath rug from China

Dear Ms. Cook:

In your letter dated March 30, 2009 you requested a classification ruling.

The submitted sample is a micro fiber bath rug. The rug is made from 80 percent polyester and 20 percent polyamide chenille yarns. The yarns area tufted into a pre-existing woven base fabric. The rug has a plastic (EVA) non-skid backing. The rug measures 21 x 34 inches.

You suggest classification for the mat under subheading 5702.42.2080, HTSUS, as a woven pile rug. Although made from chenille yarns, the rug is tufted and it will be classified as such.

The applicable subheading for the rug will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor covering, tufted whether or not made up: of other man-made textile materials: other…measuring not more than 5.25 m2 in area. The rate of duty will be 6 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