The tariff classification of various floor coverings from Belgium and India.

NY I88293 December 6, 2002 CLA-2-57:RR:NC:TA:349 I88293 CATEGORY: Classification TARIFF NO.: 5705.00.2030; 5704.90.0090 Ms. Linda Lee Fiskars Brands, Inc. 2537 Daniels Street Madison, WI 53718 RE: The tariff classification of various floor coverings from Belgium and India. Dear Ms. Lee: In your letter dated November 4, 2002 you requested a classification ruling. You submitted samples of five mats. Item 1 “All Seasons”, Item 2 “Aqua Flow”, Item 3 “Original” and Item 4 “Masterpiece” contain a fibrous top surface of that is created by a polyester flock. All of the mats have a crumb rubber base. Item 1 “All Seasons” measures approximately 18 x 30 inches. The center of the mat features an open square design that is bordered by a flower, leaf and butterfly pattern. Item 2 “Aqua Flow” measures approximately 18 x 30 inches. This mat features an openwork scroll design. Item 3 “Original’ measures approximately 24 x 36 inches. The center of the mat features a rope like pattern bordered by a leaf design. Item 4 “Masterpiece” measures approximately 18 x 30 inches. The top surface is printed with a garden design. The surface of Item 5 “Impressions” is made from polyester needle-loomed felt. It is backed with a crumb rubber. The surface features a printed floral and brick design. This mat measures approximately 18 x 30 inches. As requested the samples are being returned. Chapter 57 Note 1 states that the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use. The applicable subheading for Items 1 to 4 will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other carpets and other textile floor coverings, whether or not made up: other… of man-made fibers. The duty rate will be 3.9 percent ad valorem. The duty rate for 2003 will be 3.6 percent ad valorem. The applicable subheading for Item 5 will be 5704.90.0090, HTS, which provides for carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up: other... other. The duty rate will be 1.1 percent ad valorem. The duty rate for 2003 will be .5 percent ad valorem. All of the mats fall within textile category designation 665. Based upon international textile trade agreements products of India are not subject to quota or visa restrictions. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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