CLA-2-57:OT:RR:NC:N3:349

Ms. Francine Ramsey
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of stair tread mats from Taiwan

Dear Ms. Ramsey:

In your letter dated January 21, 2009 you requested a tariff classification ruling.

The submitted sample is identified as Set/4 “Roses” Stair Mats (66800). The walking surface of the mat is made from 60 percent polyester and 40 percent cotton jacquard woven fabric. The fabric has a rose and leaf design. The mats feature a rubber anti-slip backing. The mats, which will be placed on stair treads, measure 10 x 29 inches. All of the edges are finished and the ends are rounded.

The applicable subheading for the mats will be 5702.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted of flocked, whether or not made up, including "Kelem", "Shucmacks", "Karamanie" and similar hand-woven rugs: other, not of pile construction, made up: of man-made textile materials: other. The rate of duty is 2.7 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