CLA-2-57:OT:RR:NC:N3:349
Mr. Jingyu Deng
Jingyu Deng CHB
147-48 182nd Street, 2nd Floor
Jamaica, NY 11413
RE: The tariff classification of floor coverings from China
Dear Mr. Deng:
In your letter received by this office May 26, 2017, you requested a tariff classification ruling on behalf of your client, Dream Home. Your letter was accompanied by two sample swatches. The swatches will be retained by this office.
Sample 1 is a swatch of a blue colored bathroom rug. The pile surface is made from polyester chenille yarns that are tufted into a pre-existing base of woven polyester. The chenille yarns are uncut but the looped pile is twisted giving the appearance of a single yarn . The edges of the rug are finished with a strip of woven fabric binding. You stated, via e-mail, that a light latex spray has been applied to the back of the rug. The rug will be imported in various sizes, 17 x 24 inches, 21 x 32 inches and 24 x 40 inches.
Sample 2 is a swatch of a light brown colored bathroom rug. The pile surface is made from cotton yarns that are tufted into a pre-existing base of woven cotton. The face yarns are cut. The edges of the rug are finished with a strip of woven fabric binding. The rug will be imported in two sizes, 17 x 24 inches and 20 x 32 inches.
You suggested the classification of Sample 1 and Sample 2 to be subheading 5703.30.8085, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Subheading 5703.30.8085, HTSUS, covers machine tufted floor coverings of man-made fibers measuring more than 5.25 square meters other than certain sizes of artificial or synthetic turf. As neither sample is imported in a size measuring more than 5.25 square meters in area and Sample 2 is of cotton, not man-made fiber, subheading 5703.30.8085 is not appropriate for either sample.
The applicable subheading for Sample 1 will be 5703.30.8030, HTSUS, which provides for “Carpets and other textile floor coverings, tufted, whether or not made up: Of other man-made textile materials: Other: Measuring not more than 5.25 m2 in area.” The rate of duty will be 6 percent ad valorem.
The applicable subheading for Sample 2 will be 5703.90.0000, HTSUS, which provides for “Carpets and other textile floor coverings, tufted, whether or not made up: Of other textile materials.” The rate of duty 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division