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 rugs from India

Dear Ms. Sevcik:

In your letter dated August 8, 2008 you requested a classification ruling.

The submitted sample swatches, identified as SKU 2334366 and 2334379, represent woven rugs. The flat woven rugs will be made from 100 percent jute yarns. The back of the rugs has an anti-slip coating that is stated to be made from 100 percent vinyl. The surface of the rugs contains a printed design. The rugs will measure 57 x 94 inches and the ends are hemmed.

The applicable subheading for the mat will be 5702.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs: other, not of pile constructions, made up: of other textile materials: other. The rate of duty will be 2.7 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 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