N230981 N2 Ruling Active

The tariff classification of a floor covering from China

Issued September 7, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5704.90.0090

Headings: 5704

Product description

The submitted sample, referred to as Product #35 Duratuff Rug, is a kitchen rug or mat. It is made from acrylic felt laminated to a vinyl backing. The surface of the rug is printed. All of the edges are finished. The rug measures 21.5 x 33 inches.

CBP rationale

The applicable subheading for the rug will be 5704.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up: other.

Full text

N230981 September 7, 2012 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5704.90.0090 Mr. Jacob Hatton Star Designs 4635 Progress Drive Columbus, IN 47201 RE: The tariff classification of a floor covering from China Dear Mr. Jacob: In your letter dated August 13, 2012 you requested a tariff classification ruling on behalf of Sunham Bath Division. The submitted sample, referred to as Product #35 Duratuff Rug, is a kitchen rug or mat. It is made from acrylic felt laminated to a vinyl backing. The surface of the rug is printed. All of the edges are finished. The rug measures 21.5 x 33 inches. The applicable subheading for the rug will be 5704.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up: other... other. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division

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