The tariff classification of rugs from China

N267855 September 3, 2015 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.8030; 5705.00.2030 Mr. Jingyu Deng Jingyu Deng CHB 147-48 182nd Street 2nd Floor Room 202 Jamaica NY 11413 RE: The tariff classification of rugs from China Dear Mr. Deng: In your letter dated August 11, 2015 you requested a tariff classification ruling on behalf of your client, Dream Home LLC. Two samples accompanied your letter. The samples will be retained by this office for reference. You describe both samples as bathroom rugs of polyester with a backing of rubber. Style names or numbers were not provided for either sample. You state the only difference between the two samples is the thickness of the yarn. However, upon examination, this office has determined these two samples are constructed differently. Item 1 is a rectangular, tufted bath mat. The mat is made from polyester yarns that are tufted into a pre-existing base of woven polypropylene and backed with a non-slip rubber bottom. The green and white tufted yarns are left long and uncut giving the surface a heather green shag effect. The edges are finished with a strip of woven fabric binding. The rectangular bath mat measures approximately 17 x 24 inches. Item 2 is constructed from three layers. The face layer is made from polyester knit pile fabric. The middle layer is foam. The bottom layer is a rubber backing. The layers are laminated together and the edges are finished with a strip of knit fabric binding. The bath mat measures 17 x 24 inches. As a textile material creates the exposed surface of the mat when in use, the mat is classified as a textile floor covering. The applicable subheading for Item 1 will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings, 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 The applicable subheading for Item 2 will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other carpets and other textile floor coverings, whether or not made up: Other: Of man-made fibers.” The rate of duty will be 3.3 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division