The tariff classification of area rugs from Uruguay.

N143415 February 7, 2011 CLA-2-43:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4303.90.000 Rosana Goni 1 Mananasco Road Ridgefield, CT 06877 RE: The tariff classification of area rugs from Uruguay. Dear Ms. Goni: In your letter dated January 15, 2011 you requested a tariff classification ruling. You provided illustrative material of a patchwork bovine area rug manufactured in Uruguay. No sample was provided to U. S. Customs and Border Protection. The patchwork area rug is constructed of cowhide dressed with hair between ¼ to ¼ inches in length. The area rug measures approximately 40 sq. ft. The Explanatory Note to 43.03 states "This heading also covers hides or skins tanned or dressed with the hair or wool on, assembled with the addition of other materials (e.g. galloonage) provided that the addition of these other materials does not alter the essential character of the assembly as a furskin." The furskin imparts the essential character of the area rug. The applicable subheading for the area rug will be 4303.90.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories and other articles of furskin: Other.” 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division