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

Ms. Rita Lowry
Star Designs
Division of Sunham Home Fashions
4635 Progress Drive
Columbus, IN 47201

RE: The tariff classification of a rug from China

Dear Ms. Lowry:

In your letter dated June 15, 2009 you requested a classification ruling.

The submitted sample, identified as Product #30 Sisal Mat, is a corner piece of an accent rug. The rug is of a flat woven construction. It is made from 100 percent sisal yarns. The edges are finished with a 2-inch woven fabric binding. The rug is backed with a coating of latex.

In your letter you suggest classification of the rug under subheading 5702.39.1000, HTSUS. However, that subheading covers “pile rugs” made from jute fabrics that have not been made up into accent rugs.

The applicable subheading for the rug will be 5702.99.2000, 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", "Shumacks", "Karamanie" and similar hand-woven rugs: other, not pile construction, made up: of other textile materials: other. The rate of duty is 2.7 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