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NY K89018

September 1, 2004
CLA-2-42:RR:NC:TA:350 K89018


TARIFF NO.: 4205.00.8000

Ms. Rita Lowry
Star Designs
4635 Progress Drive
Columbus, Indiana 47201

RE: The tariff classification of a leather bath & accent rug, from China.

Dear Ms. Lowry:

In your letter dated August 11, 2004, you requested a tariff classification ruling.

The instant sample, as described in your correspondence, consists of a rug measuring about 13" x 14" (rectangular). It is constructed from strips of leather scrap material that has been woven through a grid of cotton threads. The leather imparts the essential character to the item. This rug is of a type that can be used in the bath or as an accent rug elsewhere in the household.

Your contention that this rug is classifiable under tariff subheading 5701.90.1040 is not correct. That is a non-existent number at the ten-digit level in the tariff, but at the eight-digit level, this number refers to textile carpets of man-made fibers containing a pile surface. Such is not the case with your product.

The applicable subheading for the rug will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather. The rate of duty will be Free.

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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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