The tariff classification of a rug from China

N068476 August 4, 2009 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.8030 Ms. Rita Lowry Star Designs 4635 Progress Drive Columbus, IN 47201 RE: The tariff classification of a rug from China Dear Ms. Lowry: In your letter dated July 2, 2009 you requested a classification ruling. The submitted sample, identified as Product #31 Holiday Rug, is a table top tufted rug. The rug is made from polyester yarns that are tufted into a pre-existing woven base fabric. It has an anti-slip latex backing. The rug is triangular in the approximate shape of a pine tree. The rug measures 28 x 28 inches. The face of the rug features a multilevel sheared pile that is designed to depict a Christmas tree with colored ornaments. In your letter you suggest that the rug is eligible as “festive articles” under Chapter 95. Note 1(v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)". The instant rug is a utilitarian article and classifiable under Chapter 57. 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. However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, "Michael Simon II"), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05.Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a) (1) (ii) and (d) (2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e).If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS. 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