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

Ms. Edith Chapa
Pier 1 Imports
Post Office Box 961020
Forth Worth, Texas 76161-0020

RE: The tariff classification of a tufted rug from China

Dear Ms. Chapa:

In your letter dated February 19, 2010 you requested a classification ruling.

The submitted sample, identified as SKU 2462357, is a swatch of a tufted rug. The rug is made from polyester yarns. The yarns are tufted into a woven base fabric. You state that the yarns are hand tufted. Both an adhesive and secondary backing is applied to the rug. All of the edges of the rug are finished. The finished rug will measure 72 x 108 inches.

The applicable subheading for the rug will be 5703.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials: hand-hooked, that is, in which the tufts were inserted by hand or by means of a hand tool. The duty rate 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