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

Mr. Mathews C. Herring
The Hipage Company, Inc.
P.O. Box 2329
Dublin, VA 24084

RE: The tariff classification of a bath mat from India

Dear Mr. Herring:

In your letter dated May 25, 2011 you requested a classification ruling on behalf of Bacova Guild Ltd.

The submitted sample, referred to as a “Hand loomed Rug,” is a reversible tufted bath mat. The mat is stated to be made from 92.8 percent cotton and 7.2 percent polyester. Yarns are tufted into a pre-existing woven base fabric creating a polka dot pattern. The mat is made with cut and loop pile which alternate on each side. All of the edges are bound.

The applicable subheading for the bath mat will be 5703.90.0000, 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 textile materials. The duty rate will be 3.8 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