OT:RR:CTF:FTM H325602 JER
Mr. Robert Shapiro
Thompson Coburn, LLP
1909 K Street, NW, Suite 600
Washington, DC 20006
RE: Modification of NY N307920; Tariff Classification and Country of Origin of Pet Bowl Mat
Dear Mr. Shapiro:
This is with respect to your request for reconsideration, dated April 12, 2021, filed by Thompson Coburn LLP, on behalf of Schroeder & Tremayne, Inc., concerning U.S. Customs and Border Protection's ("CBP") decision in New York Ruling ("NY") N307920, dated December 18, 2019. The decision in NY N307920 concerned the tariff classification, under the Harmonized Tariff Schedule of the United States ("HTSUS"), and country of origin of a microfiber towel (Item No. 853400), a pet bowl mat (Item No. 535900), and a door mat. Your request for reconsideration pertains only to the tariff classification of the pet bowl mat, which was classified under heading 5705, HTSUS, and specifically in subheading 5705.00.20, HTSUS, which provides for "Other carpets and other textile floor coverings, whether or not made up: Other." Based on this classification, the country of origin of the pet bowl mat in NY N307920 was determined to be Vietnam. Upon further review, we have reviewed NY N307920 and determined it to be in error with respect to the tariff classification and country of origin of the pet bowl mat, Item No. 535900. For the reasons set forth below, NY N307920 is herein modified with respect to the tariff classification and country of origin of the pet bowl mat.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on September 13, 2023, in Volume 57, Number 33, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY N307920, the pet bowl mat was described, in relevant part, as follows:
The pet bowl mat, Item No. 535900, is a knitted floor covering consisting of three layers laminated together: a printed, knit pile face fabric of 100 percent polyester followed by a layer of foam and a 100 percent polyester knit backing fabric with polyvinyl chloride dots applied 3/8" apart from one another on one side to create a non-skid backing for the mat. The mat measures 10 x 20 inches and is finished along the four edges with an overlock stitch. The mat is folded and a cardboard sleeve is placed over the mat.
A sample was provided in connection with the 2019 ruling request and CBP determined that the layer of foam measures ? inches (4 millimeters) thick. The cardboard sleeve of the retail packaging includes a photograph of a dog lying on the floor with the mat in the foreground underneath a water and food bowl. The back of the cardboard sleeve states, in part:
The Kitchen Basics Pet Bowl Mat is the solution to the age old tradition of cleaning up after a pet that eats and drinks...well, like an animal. The unique, laminated design combines a thin layer of foam between a top layer of high quality, super absorbent microfiber and an anti-skid, water resistant bottom layer.
- Superior absorbency; holds 3 times its weight in water
- Helps protect floors from splashes and spills
- Anti-skid bumps help keep the mat in place
- Cushions water and food bowls
- Machine washable and highly durable
- Folds and stores easily
The manufacturing operations for the Pet Bowl Mat are as follows:
China
- Yarn is formed for the face and backing fabrics.
- Face and backing fabrics are knitted.
- Face fabric is dyed and printed.
- Backing fabric is dyed.
- PVC anti-slip dots are applied to one side of the backing fabric.
- Fabrics are exported to Vietnam.
Vietnam
- Fabrics are cut to size.
- Foam is formed.
- Face fabric, foam and backing fabric are laminated together.
- The mat is finished with an overlock stitch around the edges.
- Mat is folded and packaged under a printed cardboard sleeve and exported to the United States.
ISSUES:
1) Whether the subject pet bowl mat is classified as an "other textile floor covering[]" under heading 5705, HTSUS, or as an "[o]ther made up article[]" under heading 6307, HTSUS.
2) What is the country of origin of the subject pet bowl mat?
LAW AND ANALYSIS:
1) CLASSIFICATION
Classification under the HTSUS is made in accordance with the General Rules of Interpretation ("GRI"). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The 2024 HTSUS provisions under consideration are as follows:
5705 Other carpets and other textile floor coverings, whether or not made up:
* * *
5705.00.20 Other...
* * *
6307 Other made up articles, including dress patterns:
* * *
6307.90 Other:
* * *
Other:
* * *
6307.90.98 Other...
Note 1 to Chapter 57, HTSUS, provides as follows:
For the purposes of this chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the "official interpretation of the Harmonized System" at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs "provide a commentary on the scope of each heading" of the HTSUS and are "generally indicative of [the] proper interpretation" of these headings. See id.
The ENs to Chapter 57 provides, in pertinent part:
GENERAL
This Chapter covers carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles having the characteristics of textile floor coverings (e.g., thickness, stiffness and strength) but intended for use for other purposes (for example, as wall hangings or table covers or for other furnishing purposes).
The above products are classified in this Chapter whether made up (i.e., made directly to size, hemmed, lined, fringed, assembled, etc.), in the form of carpet squares, beside rugs, hearth rugs, or in the form of carpeting for installation in rooms, corridors, passages or stairs, in the length for cutting and making up.
* * *
The ENs to 57.05 provides, in pertinent part:
This heading covers carpets and textile floor coverings, other than those covered by a more specific heading of this Chapter.
* * *
At issue is whether the subject pet bowl mat, Item No. 535900, was properly classified as "other textile floor covering[]" under heading 5705, HTSUS, or whether it is classified in heading 6307, HTSUS, as an "[o]ther made up article[]," which is a basket (or residual) provision. Classification in a basket provision is only appropriate if there is no tariff category that covers the merchandise more specifically. See E.M. Industries v. United States, 22 Ct. Int'l Trade 156, 999 F. Supp. 1473, 1480 (1998) ("'Basket' or residual provisions of HTSUS Headings ... are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading.") Accordingly, if the subject pet bowl mat satisfies the requirements for classification as an "other textile floor covering[]"
under heading 5705, HTSUS, or is more specifically provided for elsewhere, it would not be eligible for classification in the residual provision of heading 6307, HTSUS.
To examine classification of the subject pet bowl mat under heading 5705, HTSUS, we consider Note 1 to Chapter 57, HTSUS, which states that, "the term 'carpets and other textile flooring coverings' means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes." The General EN to Chapter 57 explains that the "characteristics" of textile floor coverings include for example, "thickness, stiffness and strength."
CBP has previously stated that, as a guideline, generally, floor coverings should measure more than four square feet "to indicate suitability for use as a floor covering." See Headquarters Ruling Letter ("HQ") 952233, dated February 10, 1993 (citing HQ 951216 (March 31, 1992) (stating that "[a]ccording to a trade survey, as a rule of thumb, this type of upholstery fabric or "carpeting" must measure over 4 square feet in area to be considered useful for its intended purpose and to distinguish a floor covering from merchandise destined for other uses")). In HQ 952233, we emphasized that the minimum 4 square feet standard was "not a hard and fast rule," but rather, that "[t]he size of the 'floor' to be covered is also a factor in determining what minimum measurement is necessary to qualify as a floor covering."
It follows that the subject pet bowl mat must meet the following criteria to be classifiable in heading 5705, HTSUS: (1) the textile material must be the exposed surface of the article when in use; and (2) it must have the characteristics of a textile floor covering, e.g., it must have some level of thickness, stiffness, and strength. Moreover, the size of the floor to be covered by the pet bowl mat compared to the size of the product itself should be considered in making the classification determination. See HQ 952233 (discussed supra, wherein CBP discussed the size of the floor covering relative to the floor being covered). These factors contribute to the article's capacity to function as a floor covering.
In applying these factors to the subject pet bowl mat, we note that it meets the first factor. Specifically, the textile material (which is 100% knit pile polyester fabric) is the exposed surface of the subject pet bowl mat when it is used to protect the floor from splashes and spills. The subject pet bowl mat, however, does not meet the second factor as it is thin and flimsy. While it appears strong and sturdy, it is only ? inch (4 millimeters) thick and it is not stiff. Hence, the pet bowl mat does not have the capacity to provide the durability and safety of a floor covering.
With regard to the square footage factor provided by HQ 952233, we note that the subject pet bowl mat measures 10 x 20 inches and has a square foot measurement less than four square feet at 1.3889 square feet. Although the four-square foot minimum measurement is not a hard and fast rule, the subject article falls short of the recommended measurement factor. Due to its small size, the subject pet bowl mat can only provide water absorption immediately beneath the pet's food bowl area and thus cannot safeguard against spills or waste beyond its 1.3889 square feet dimensions. To wit, the square footage of less than one and a half feet is far less than the four-square feet requirement discussed in HQ 952233. Furthermore, the article's intended use is that of a place mat (for a pet during meals) and thus its design and purpose are similar to a table or dinner placemat (that humans use while dining). As a placemat, the pet's food and/or water bowl are placed atop the subject pet bowl mat to help protect floors from splashes and spills. Accordingly, a pet bowl food mat or similar placemat does not serve the purpose of a floor covering and does not have the functionality or characteristics of a floor covering. Lastly, the subject pet bowl mat is not marketed as a floor covering. On the retail label of this article, the indicia "Kitchen Basics" appears in bold print, indicating that it is marketed and sold amongst kitchen items rather than among carpets, tiles, rugs, or other floor coverings. The retail labeling also states that the pet bowl mat is "machine washable" and "foldable," indicating that it is intended to be removed from the floor with some regularity. Accordingly, we find that the subject pet bowl mat does not meet the criteria for floor coverings of Chapter 57, HTSUS, and is therefore not classified under heading 5705, HTSUS.
Next, we consider whether there is a more appropriate heading in which to classify the subject pet bowl mat. As previously stated, the pet bowl mat performs a similar function as table placemats. CBP has previously classified placemats made of textile under heading 6302, HTSUS, which provides for "Bed linen, table linen, toilet linen and kitchen linen," and specifically, in subheadings that provide for table linens or other table linens. See e.g., NY I80551, dated April 29, 2002; NY K80218, dated November 18, 2003; NY N080236, dated October 30, 2009. The subject pet bowl mat is intended for use on the floor to cushion pet water and food bowls and to protect against pet splashes and spills. As such, it is not used on or near a table surface and therefore cannot be classified under a provision which provides for table linen eo nomine.
CBP previously classified articles that were substantially similar to the subject pet bowl mat under heading 6307, HTSUS, a residual provision. In NY K89162, dated August 31, 2004, for example, CBP classified, in relevant part, two pet placemats under heading 6307, HTSUS. The two pet placemats in NY K89162, were in the shape of a fish and a bone, were made of 65 percent polyester and 35 percent cotton, contained a thin layer of polyurethane foam between the top and bottom layers of fabric, and had a non-skid surface of rubber dots on the bottom. Much like the subject pet bowl mat, the pet placemats were designed to be used on the floor, under a pet's food dish and water bowl. Similarly, in NY F81208, dated January 7, 2000, CBP classified a pet placemat that was designed to be used under pet dishes, under heading 6307, HTSUS. The pet placemats in NY F81208 were described as being made of two 100 percent polyester woven fabric panels sewn together with a fabric binder. One side of the place mat featured printed words and various animal designs and overall article measured approximately 17-1/2 inches in length and 14 inches in width.
In keeping with our previous decisions concerning substantially similar pet bowl placemats and because the subject articles are not more specifically provided for elsewhere, we find that the subject pet bowl mat, Item No. 535900, is properly classified under heading 6307, HTSUS, and specifically, in subheading 6307.90.98, HTSUS, which provides for "Other made up articles, including dress patterns: Other: Other: Other."
2) COUNTRY OF ORIGIN
Section 334 of the Uruguay Round Agreements Act (URAA) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provide the rules of origin for textiles and apparel products entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21 of the Code of Federal Regulations (19 C.F.R. 102.21), implements the URAA. The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. See 19 C.F.R. 102.21(c).
Paragraph (c)(1) states, "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." The fabric for the subject pet bowl mat is produced in China starting with the formation of the face and backing fabrics from yarn. Thereafter, the face and backing fabrics are knitted and dyed. Finally, PVC anti-slip dots are applied to the backing fabric. However, the production and final assembly of the product occurs in Vietnam wherein the fabric is cut to size and laminated together with a foam layer between the face and backing fabrics. The mat is then finished with overlock stitches around the edges before being packaged for retail. Because the formation of the fabric and the final assembly of the finished product occur in two different countries, the subject pet bowl mat is not wholly obtained and produced in a single country. As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.
Paragraph (c)(2) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"
Paragraph (e) states in pertinent part:
The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:
HTSUS Tariff shift and/or other requirements
6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory or insular possession in which the fabric comprising the good was formed by the fabric-making process.
In NY N307920, CBP applied the rules of origin under 19 C.F.R. 102.21(c) to determine the country of origin of the subject pet bowl mat. However, NY N307920 incorrectly classified the subject pet mat under heading 5705, HTSUS, and therefore, applied the tariff shift rule for that heading to determine the country of origin. As stated in the above classification analysis, the subject pet bowl mat is not classifiable under heading 5705, HTSUS, as it is not a carpet or other textile floor covering. Instead, the merchandise is classified in heading 6307, HTSUS.
Because the subject pet bowl mat is classified in heading 6307, HTSUS, under 19 C.F.R. 102.21(c), the rule of origin provides that, "the country of origin for a good classifiable under subheading 6307.90 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric-making process." Pursuant to 19 C.F.R. 102.21(b)(2), "a fabric-making process is any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric." According to the facts in NY N307920, the fabric-making process occurs in China. Therefore, since the fabric is formed by the fabric-making process in a single country, the country of origin of the subject pet bowl mat is China.
HOLDING:
By application of GRI 1 and 6, the subject pet bowl mat is classified in heading 6307, HTSUS. Specifically, the pet bowl mat is classified in subheading 6307.90.98, HTSUS, which provides for "Other made up articles, including dress patterns: Other: Other: Other." The general, column one rate of duty is 7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.98, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.
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 at https://hts.usitc.gov/.
EFFECT ON OTHER RULINGS:
NY N307920, dated December 18, 2019, is hereby MODIFIED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division