The tariff classification of a rug from China

N238314 March 1, 2013 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a rug from China Dear Ms. Kay: In your letter dated February 5, 2013 you requested a classification ruling. The submitted sample is described as a Decorative Cushion Rug. The face of the rug is made from 100 percent polyester knit pile fabric with a printed design. The rug contains a layer of plastic foam and is backed with a non-woven fabric that contains anti-slip dots. The three layers are fused and the edges are finished with a strip of polyester knit fabric. The actual rug will measure approximately 40 x 56 inches. 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