The tariff classification of a mat from China

N055775 April 9, 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 mat from China Dear Ms. Lowry: In your letter dated March 19, 2009 you requested a classification ruling. The submitted sample is identified as “Product #29 Fatigue Mat.” The mat is made from acrylic yarns. The acrylic yarns are tufted into a pre-existing woven base fabric. The mat is backed with a 0.25 inch thick layer of EVA foam. All of the edges are finished. The mat measures 21 x 33 inches. The applicable subheading for the mat 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