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

Ms. Carey Ng
Taylor Home Fashions LTD 7/F Po Shau Center, 115 How Ming Street
Hong Kong

RE: The tariff classification of bath mats from China

Dear Ms. Ng:

In your letter dated August 18, 2011 you requested a classification ruling.

The submitted sample identified as Style No. SK0001 is a bath mat. The bath mat is made from 80 percent polyester and 20 percent polyamide knit pile. The face of the rug is printed. The rug has rounded corners and the edges are bound. The rug will be made in another version Style no. SK0002. This version of the rug will have a polyvinyl chloride backing.

In your letter you suggest classification of the bath mat under 5701.90, HTSUS. Please note this provision is for “knotted” floor covering not “knitted” floor covering. The submitted sample is a knit floor covering.

The applicable subheading for Style nos. SK0001 and SK0002 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,

Robert B. Swierupski
Director
National Commodity Specialist Division