CLA-2-57:RR:NC:TA:349 K80284

Mr. Mathews C. Herring
The Hipage Company Inc.
251 West Main Street
Dublin, VA 24084

RE: The tariff classification of a coir mat from India

Dear Mr. Herring:

In your letter dated October 30, 2003 you requested a classification ruling on behalf of Bacova Guild Ltd.

The submitted sample is a coir floor mat. The mat is made from coconut fibers (coir) with a rubber backing. The fibers are embedded in the rubber backing. The mat is not knotted, woven, knit or tufted. The rectangular mat measures 15.5 x 29.5 inches.

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 rate of duty will be Free.

The above subheading is not assigned a textile category designation and items classifies therein are not subject to quota or visa restrictions.

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