N050515 N0 Ruling Active

The tariff classification of a rug from China

Issued February 11, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5703.30.8030

Headings: 5703

Product description

The submitted sample is identified as a Shag Rug (style#HS-S20). The rug is made from 95 percent polyester and 5 percent acrylic yarns. The yarns are tufted into a woven polypropylene base fabric. A woven backing fabric is applied. All of the edges are finished. The rug measures 20 x 32 inches.

CBP rationale

The applicable subheading for the rug will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor covering, tufted whether or not made up: of other man-made textile materials: other…measuring not more than 5.

Full text

N050515 February 11, 2009 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.8030 Ms. Cinny Lee E & E Co., Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a rug from China Dear Ms. Lee: In your letter dated January 28, 2009 you requested a classification ruling. The submitted sample is identified as a Shag Rug (style#HS-S20). The rug is made from 95 percent polyester and 5 percent acrylic yarns. The yarns are tufted into a woven polypropylene base fabric. A woven backing fabric is applied. All of the edges are finished. The rug measures 20 x 32 inches. The applicable subheading for the rug will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor covering, tufted whether or not made up: of other man-made textile materials: other…measuring not more than 5.25 m2 in area. The rate of duty will be 6 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

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