CLA-2-57:OT:RR:NC:N3:349
Ms. Edith Chapa
Pier 1 Imports
P.O. Box 961020
Forth Worth, Texas 76161-0020
RE: The tariff classification of a tufted rug from China
Dear Ms. Chapa:
In your letter dated March 8, 2010 you requested a classification ruling.
The submitted sample, identified as SKU 2463730, is a swatch of a tufted shag rug. The rug is made from 100 percent polyester yarns that are tufted into a base fabric. The base fabric appears to be a thin non-woven fabric laminated to a plastic strip woven fabric. An adhesive is applied to the back of the base fabric and a secondary backing is applied. The shag is approximately 1.5 inches high. The actual rug will measure 45 x 69 inches. You state that the rug is hand tufted.
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