CLA-2-57:OT:RR:NC:N3:349
Ms. Edith Chapa
Pier 1 Imports
P.O. Box 961020
Fort Worth, TX 76161-0020
RE: The tariff classification of a rug from India
Dear Ms. Chapa:
In your letter dated July 16, 2010 you requested a tariff classification ruling.
The submitted sample, identified as SKU 2499929, is an approximately 21 inch square piece of a rug. The surface of the rug consists of hand crocheted flowers. The three dimensional flowers range in size from 2 to 4 inches in diameter. They are crocheted from wool yarns in various colors. The flowers are sewn to a woven cotton cloth which is glued to a plastic foam pad and finally a nonwoven fabric backing. The edges are scalloped and finished. The actual rug will measure 60 x 90 inches. You indicate that rug will also be available under SKU 2499916. SKU 2499916 will be identical in construction and size to SKU 2499929 with the exception of the color and pattern of the crocheted flowers.
The applicable subheading for SKU 2499929 and SKU 2499916 will be 5705.00.2015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: other… of wool or fine animal hair: other. The duty rate will be 3.3 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