The tariff classification of a bath mat from India

N169518 June 28, 2011 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.90.0000 Mr. Mathews C. Herring The Hipage Company, Inc. P.O. Box 2329 Dublin, VA 24084 RE: The tariff classification of a bath mat from India Dear Mr. Herring: In your letter dated May 25, 2011 you requested a classification ruling on behalf of Bacova Guild Ltd. The submitted sample, referred to as a “Hand Loomed Rug,” is a tufted bath mat. The bath mat is made from 100 percent cotton yarns that are tufted into a pre-existing woven base fabric. Some of the yarns are sheared while others are left as a loop pile. The yarns create a free-form black and white design. The edges of the mat are bound and it measures 20 x 30 inches. The applicable subheading for the bath mat will be 5703.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other textile materials. The duty rate will be 3.8 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