The tariff classification of a door mat from India

N033427 August 1, 2008 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.1000 Ms. Ruby Wood Sevcik Pier 1 Imports P.O. Box 961020 Forth Worth, TX 76161-0020 RE: The tariff classification of a door mat from India Dear Ms. Sevcik: In your letter dated July 12, 2008 you requested a classification ruling. The instant sample, identified as SKU 2317447, is a coir door mat. The mat is made from coir (coconut) yarns. The coir tufts have been cut and set vertically into a vinyl base. This mat is not woven, knit or tufted. The rectangular mat measures approximately 18 x 30 inches.       The applicable subheading for the coir mat will be 5705.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: of coir. The rate of duty will be Free. 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