The tariff classification of a tufted rug from India.

NY 890047 September 28, 1993 CLA-2-57:S:N:N6:349 890047 CATEGORY: Classification TARIFF NO.: 5703.90.0000 Ms. Lena Rainbow Associated Merchandising Corporation 1440 Broadway New York, New York 10018 RE: The tariff classification of a tufted rug from India. Dear Ms. Rainbow: In your letter dated August 31, 1993 you requested a tariff classification ruling. The submitted sample is a tufted, 100 percent cotton rug. The oval rug which is designed to look like a lady bug measures approximately 57 centimeters by 84 centimeters. The rug's pile surface is formed by the insertion of tufts into a pre-existing base. The applicable subheading for the rug will be 5703.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: other textile materials. The rate of duty will be 7.6 percent ad valorem. Articles classified under subheading 5703.90.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preference (GSP) upon compliance with all applicable regulations. There is no textile category presently assigned to subheading 5703.90.0000, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport