CLA-2-57:OT:RR:NC:N3:349
Mr. Dan Sullivan
Mohawk Home
3032 Sugar Valley Road
Sugar Valley, GA 30746
RE: The tariff classification of a rug from India and China
Dear Mr. Sullivan:
In your letter dated January 15, 2009 you requested a tariff classification ruling.
The submitted sample is a textile floor covering referred to as “color yourself rug.” It is made from 100 percent cotton woven duck fabric with a non-slip latex backing. The rug is hemmed on all four sides and measures 30 x 50 inches. The face of the rug is printed with a design. After importation the rug would be colored by the consumer using color markers. The rug may be imported alone or packaged with a set of color markers for retail sale.
In your letter, you suggest classification under subheading 6307.90.9889, HTSUS, as a made up textile article following Headquarters Ruling Letter (HRL) 960420 dated July 25, 1997. That letter concerned a retail set consisting of stuffed textile articles and six markers. The set met the criterion for “goods put up in sets for retail sale” and the textile component provided the essential character. When imported as a retail set with markers, the instant item would also meet the retail set criteria and the textile component would also provide the essential character. However, the submitted item is specifically classifiable as a textile floor covering rather than an other made up article and will be classified as such whether imported alone or as part of a retail sale set with the markers.
The applicable subheading for the rug imported alone and the retail set consisting of the rug and markers will be 5702.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Shumacks", "Karamanie" and similar hand-woven rugs: other, not pile construction, made up: of other textile materials: of cotton: other. The rate of duty is 6.8 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