Tariff Classification of Flocked Carpet Tiles

In an October 17, 2013, Binding Ruling Letter (N246116) said that flocked carpet tiles, referred to as Ambrosia, of 50 centimeter square, consisting of a nylon flock surface, an intermediate non-woven layer, and a backing that is made from PBT (Poly Butylene Therephalate), are classified at 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 duty rate will be 3.3 percent ad valorem. The carpet tiles are imported from China by Commercial Investments International, Inc.