The tariff classification of bath rugs from India

N306992 November 15, 2019 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.2000; 5703.90.0000 Ms. Christine Mallard C-Air International 5901 W. Century Blvd. Los Angeles, CA 90045 RE: The tariff classification of bath rugs from India Dear Ms. Mallard: In your letter dated October 24, 2019, you requested a tariff classification ruling on behalf of your client, Popular Bath Products. A sample was provided with your letter and will be returned to you, as requested. The sample, style SSI-104, is a 2-piece hand tufted bath rug set. The rugs are made from 60 percent polyester and 40 percent cotton yarns tufted into a pre-existing base fabric. The pile surface is approximately 1 inch in length creating a shag effect. The edges are finished with a narrow strip of woven fabric binding. The rugs measure 20 x 32 inches and 17 x 24 inches. Style SSI-102 is a 2-piece hand tufted bath rug set. You state the two rugs are constructed in the same manner as style SSI-104; however, style SSI-102 is made with a pile surface of 100 percent cotton yarns. Neither samples nor photographs were provided of this rug. The applicable subheading for style SSI-104 will be 5703.30.2000, 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: Hand-hooked, that is, in which the tufts were inserted by hand or by means of a hand tool.” The rate of duty will be 6 percent ad valorem. The applicable subheading for style SSI-102 will be 5703.90.0000, HTSUS, which provides for “Carpets and other textile floor coverings, tufted, whether or not made up: Of other textile materials.” The rate of duty will be 3.8 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division