The tariff classification of a rug from China

N054936 April 7, 2009 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.8030 Ms. Rita Lowry Star Designs Division of Sunham Home Fashions 4635 Progress Drive Columbus, IN 47201 RE: The tariff classification of a rug from China Dear Ms. Lowry: In your letter dated March 11, 2009 you requested a classification ruling. The submitted sample is identified as “Product #28 Polyester ICN.” The rug is made from polyester yarns are tufted into a pre-existing woven base fabric. It is backed with a textured anti-slip rubber back. The rug features a cut and loop pile face surface. The rug measures 20 x 33 and the edges are finished. You suggest classification of the rug under heading 5705 as other textile floor covering. The submitted sample is of a tufted construction. The applicable subheading for the rug will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor covering, tufted whether or not made up: of other man-made textile materials: other…measuring not more than 5.25 m2 in area. The rate of duty will be 6 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