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

Mr. David P. Armbruster
Garden Ridge
19411 Atrium Place, Suite 170
Houston, Texas 77084-6024

RE: The tariff classification of a mat from Turkey

Dear Mr. Armbruster:

In your letter dated October 7, 2009 you requested a tariff classification ruling.

The submitted sample is a corner piece of a mat. The walking surface of the mat is a fabric woven from coated yarns. The polyethersulfone (PES) yarns are coated with polyvinyl chloride (PVC). The fabric is glued to a PVC foam backing and the edges are bound with a strip of woven polyester fabric. The mat will measure either 30 x 50 inches or 72 x 108 inches.

In your letter you suggest classification of the mat under 5702.50.5200, HTSUS, as woven rugs, not of pile construction, not made up. The edges of the submitted sample are bound and the mats are therefore considered to be made up.

The applicable subheading for the mat 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