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

Ms. Ruby Wood Sevcik
Pier 1 Imports, Inc.
P.O. Box 961020
Fort Worth, Texas 76161-0020

RE: The tariff classification of a mat from India

Dear Ms. Sevcik:

In your letter dated August 11, 2008 you requested a classification ruling.

The submitted sample, identified as SKU 2311958, is a coir mat. The mat is made from coir (coconut) yarns that are cut and embedded into a vinyl base. It measures 18 x 30 inches. The mat is not woven, knotted, tufted or knitted.

The applicable subheading for the coir mat will be 5705.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: of coir. The rate of duty will be Free.

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