CLA-2-57:OT:RR:NC:N3:349
Ms. Maria Alarcon
Family Dollar Stores
10301 Monroe Road
Matthews, NC 28105
RE: The tariff classification of a bath rug from India
Dear Ms. Alarcon:
In your letter dated January 10, 2012 you requested a classification ruling.
The submitted sample, referred to as Style # 0371828930, is a bath rug. The rug is made from 100 percent cotton yarns that are tufted into a pre-existing woven cotton base fabric. The yarns are not cut and have a twisted loop design. It measures approximately 18 x 28 inches. The edges are finished with a strip of woven fabric binding.
In your letter you suggest classification under subheading 5705.00.2020, HTSUS, as an other textile floor covering since it does not have a backing that is usually found on tufted rugs. The submitted rug is of a tufted construction. A secondary backing or coating is not a requirement for classification as a tufted rug.
The applicable subheading for the rug will be 5703.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other textile materials. The duty rate will be 3.8 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,
Thomas J. Russo
Director
National Commodity Specialist Division