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

Ms. Heather Mooney
QVC, INC.
1200 Wilson Drive
Mail Code 232
West Chester, PA 19380-4262

RE: The tariff classification of a rug from China

Dear Ms. Mooney:

In your letter dated December 20, 2010 you requested a tariff classification ruling.

The submitted sample, identified as QVC Item Number M23896 (Decorative Outdoor Rug), is a flat woven rug. The rug is stated to be made from 84 percent polypropylene and 16 percent polyester yarns. All of the edges are finished. The rug measures 5 x 7 feet.

In your letter, you suggest classification of this rug as plastic under 3924.90.1050, HTSUS. While polyester and polypropylene may exist in plastic or textile forms, in this case those polymers are extruded into fine filaments, spun into a yarn and woven into the rug. The rug is a textile floor covering.

The applicable subheading for the rug will be 5702.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted of flocked, whether or not made up, including "Kelem", "Shucmacks", "Karamanie" and similar hand-woven rugs: other, not of pile construction, made up: of man-made 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