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

Ms. Martha De Castro
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a door mat from India

Dear Ms. De Castro:

In your letter dated April 23, 2010 you requested a classification ruling.

The instant sample, identified as SKU 17302450 “Harvest Doormat,” is a swatch of a door mat. The mat is made from 100 percent coir (coconut) yarns. The yarns are embedded into a vinyl backing. This mat is not woven, knit or tufted. The rectangular mat will measure 18 x 28 inches. The face of the mat is printed with a leaf design.       The applicable subheading for the coir mat will be 5705.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: of coir. The rate of duty will be Free. 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