CLA-2-57:RR:NC:TA:349 C85980

Ms. Debbie Powell
Homemaker Industries
295 Fifth Avenue
New York, NY 10016-7186

RE: The tariff classification of a coir mat from Sri-Lanka.

Dear Ms. Powell:

In your letter dated March 30, 1998 you requested a classification ruling.

The submitted sample is a floor mat comprised of coir fibers and a steel wire frame. The coir fibers have been twisted together with a steel wire creating an effect similar to a chenille yarn. These one inch wide "yarns" are secured in place by the steel wire frame. The mat measures approximately 17 x 30 inches. The coir fibers serve as the exposed surface of the mat. The applicable subheading for the mat will be 5705.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other carpets and other textile floor coverings, whether or not made up: of coir. The duty rate will be Free.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division