CLA-2-57:OT:RR:NC:N2:349
Mr. Aleksander Ternovskiy
G.A. Gertmenian & Sons
300 W Avenue 33 Los Angeles, CA 90031
RE: The tariff classification of a rug from China
Dear Mr. Ternovskiy:
In your letter dated July 27, 2023, you requested a tariff classification ruling. Two samples were provided with your request. The samples will be retained.
The submitted samples are each described as a “Crystal Print Rug.” Sample 1 is labeled as “Name: Cullen” and “SO#5156.” Sample 2 is not labeled. Both rugs are of identical construction and differ, only, by the printed design on the face. The rugs are made from two layers that are laminated together. The top or face layer is made from 100 percent polyester knit pile, printed, fabric. The bottom layer is made from 4 millimeter (mm) thick polyester felt. Plastic dots, approximately 1 mm in diameter, are applied to the back of the rug, approximately 2 mm apart, to create a non-skid surface. Both rugs are serged around the edges and measure approximately 60 × 90 centimeters.
The applicable subheading for the Crystal Print Rug will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other carpets and other textile floor coverings, whether or not made up: Other: Of man-made fibers.” The rate of duty will be 3.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5705.00.2030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5705.00.2030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division