The tariff classification of a bath rug and area rugs from Singapore and China

N179597 September 2, 2011 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030; 5703.20.2010 Mr. Robert C Thompson W.J. Byrnes & Co. of Los Angeles, Inc. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of a bath rug and area rugs from Singapore and China Dear Mr. Thompson: In your letter dated August 3, 2011 you requested a classification ruling on behalf of G.A. Gertmenian & Sons. The submitted samples, referred to as Item #1 (“Bath Comfort Memory Foam Rug”), Item #2 (Map of America-D13062) and Item #3 (Alphabet-D13174) are rugs. The face of Item #1 is made from 80 percent polyester and 20 percent polyamide knit pile. The center layer is made from 100 percent polyurethane foam and the back is made from 100 percent SBR. It measures 24 x 36 inches and the country of origin is Singapore. Item #2 is made from 100 percent nylon yarns tufted into a woven base fabric. It measures 40 x56 inches and features an anti-skid backing. The face of the rug is printed with a multi-colored map of the United States providing the name of the states and their capitols. The country of origin is China. Item #3 measures 46 x 52 inches. It is constructed in the same manner as Item #2. The face of the rug is printed with multi-colored squares featuring the letters of the alphabet. The country of origin is Singapore. In your letter, you suggest classification of the last two rugs under 9503.00.0073, HTSUS. Chapter 95 Note 1(v) excludes… carpets and other textile floor coverings…having a utilitarian function. The submitted samples are fully functioning carpets/rugs classifiable in Chapter 57. The applicable subheading for Item # 1 will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), 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 3.3 percent ad valorem. The applicable subheading for Items # 2 and 3 will be 5703.20.2010, HTSUS, which provides for carpets and other textile floor coverings, tufted, whether or not made up: of nylon or other polyamides: other… measuring not more than 5.25 m² in area. The duty rate will be 6.7 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