The tariff classification of a seagrass rug with a textile border from India

NY M87572 November 22, 2006 CLA-2-46:RR:NC:2:230 M87572 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Debbi Bell Bealls Imports, Inc. 1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of a seagrass rug with a textile border from India Dear Ms. Bell: In your letter dated October 18, 2006 you requested a tariff classification ruling. The ruling was requested on a seagrass rug, style # BEA-54. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a 24” x 36” floor mat made of interwoven twisted stems of seagrass. Four twisted stems of seagrass are placed side-by-side and interwoven with four other twisted stems of seagrass in a repetitive pattern. The mat is further finished with a latex backing and a cotton textile border. You suggested classification in subheading 4601.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for floor coverings of the products described in heading 4601. You noted rulings NY H83403 and NY G87557. Products of heading 4601 consist of either plaits and similar products of plaiting materials assembled into strips, or plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven in sheet form (whether or not being finished articles). The mats and floor coverings of heading 4601 are simple finished articles made by weaving together plaiting materials. The addition of other materials such as a textile border and a latex backing are beyond the scope of products of heading 4601. Mats and floor coverings of plaiting materials made with additional materials that are beyond the scope of heading 4601 are classifiable in heading 4602. In this regard, note rulings NY C88545 and NY E81137. The applicable subheading for the seagrass rug, style # BEA-54, will be 4602.10.8000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601, of vegetable materials, other. The rate of duty will be 2.3 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/. Articles classifiable under subheading 4602.10.8000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 4602.19.80 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division