CLA-2-57:OT:RR:NC:N3:349
Ms. Lisa Morales
Pier 1 Imports
100 Pier 1 Place, Level 11
Fort Worth, TX 76102
RE: The tariff classification of a rug from India
Dear Ms. Morales:
In your letter dated August 10, 2015, you requested a tariff classification ruling. A sample accompanied your letter. The sample will be returned at your request less a portion retained for file purposes.
The submitted sample of SKU 3029164, identified by you as “Regal Peacock,” is a swatch of an embroidered rug. You state the rug is constructed from 80 percent wool and 20 percent nylon with a cotton canvas backing. The wool yarn is stitched to the cotton canvas backing with nylon thread using a hand operated embroidery machine. A secondary backing is applied with adhesive and the edges are finished. The imported rug will measure approximately 60” x 96”; although, you state, various sizes may be imported.
The applicable subheading for the Regal Peacock rug, SKU 3029164, will be 5705.00.2015, 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 wool or fine animal hair: Other.” The rate of duty 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division