CLA-2-57:RR:NC:TP:349 A80540

Mr. Abel J. Iwaz

W.J. Byrnes & Co. of Los Angeles, Inc.

P.O. Box 90595

Los Angeles, CA 90009

RE: The tariff classification of two hand-tufted rugs from China.

Dear Mr. Iwaz:

In your letter dated February 16, 1996 on behalf of G.A. Gertmenian & Sons you requested a classification ruling.

You submitted two swatches of hand-tufted rugs. Both items, marked A and B, are made of cotton yarns which have been hand-hooked (hand tufted) into a coarse, woven fabric base. After tufting into the pre-existing base by means of a hand tool, the back of the rug is coated with a layer of latex and a woven secondary backing fabric is applied. The tufted yarns are left uncut giving the surface a loop pile effect.

The applicable subheading for the rugs will be 5703.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other textile materials. The duty rate will be 6.8 percent ad valorem.

Presently, The above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 212-466-5854.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division