The tariff classification of a rug from China

N199935 January 30, 2012 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Mr. Mathews C. Herring The Hipage Company, Inc. P.O. Box 2329 Dublin, VA 24084 RE: The tariff classification of a rug from China Dear Mr. Herring: In your letter dated January 5, 2012 you requested a classification ruling on behalf of Bacova Guild Ltd. The submitted sample is referred to as Stand Soft Accent Rug – Item 46515. The top layer is made from 100 percent polyester knit fabric, the middle layer is polyurethane memory foam and the bottom layer is a SBR latex anti-slip backing. The layers are laminated together and the edges are finished with a strip of woven fabric binding. The rug measures 18 x 30 inches. As a textile material serves the exposed surface of the rug when in use it is classified as a textile floor covering. The applicable subheading for the rug 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. 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, Thomas J. Russo Director National Commodity Specialist Division