CLA-2 CO:R:C:G 080631 DC
Mr. J. C. Park
Manager
Kolon America Inc.
350 Fifth Avenue
New York, New York 10118
RE: Tariff Classification of automobile floor mats
Dear Mr. Park:
In a letter dated October 29, 1987, you inquired as to the
dutiable status of automobile car mats manufactured in Korea.
FACTS:
The car mat involved consists of a fabric with a PVC sheet
acting as a backing material. You state that one set consists of
four pieces for an automobile.
ISSUE:
1. Is the floor mat considered an automobile accessory
within the purview of chapter 87, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA)?
2. Is the floor mat a "floor covering" within the purview
of chapter 57, HTSUSA?
LAW AND ANALYSIS:
The explanatory notes to heading 87.08, HTSUSA, provide in
pertinent part that "[p]arts and accessories of this heading
include: *** floor mats (other than of textile material or
unhardened vulcanized rubber), etc." Inasmuch as the subject mat
is of textile material it would not be considered an automobile
accessory within the purview of chapter 87, HTSUSA.
- 2 -
Legal Note 1 to chapter 57, HTSUSA, 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.
Although we do not consider the instant floor mat to be a
floor covering for the purposes of classification under the
current tariff schedules, it is our opinion that the above-cited
legal note mandates classification of the instant mat under
chapter 57, HTSUSA. Our rationale for this position is that
textile material serves as the exposed surface of the article
when it is in use and the mat certainly has the characteristics
of textile floor coverings except that it is intended for use
over an already existing floor covering.
Based on the enclosed copy of our ruling dated April 21,
1988 (our file 079710), it is our position that the car mat is
classifiable under the provision for articles not specially
provided for, of textile materials, other articles not specially
provided for, not ornamented, of man-made fibers, other, other,
in item 389.6270, Tariff Schedules of the United States
Annotated, TSUSA, and dutiable at the rate of 9 percent ad
valorem.
HOLDING:
Under the HTSUSA which becomes effective on January 1, 1989,
the applicable subheading is 5705.00.2030 as other textile floor
coverings, other, of man-made fiber with duty at the rate of 6.5
percent ad valorem. The applicable textile category number is
665. This classification represents the current position of the
Customs Service regarding the dutiable status of the merchandise
under the HTSUSA. If there are changes before January 1, 1989,
this advice may not continue to be applicable.
Under the TSUSA the automobile car mat is classifiable under
item 389.6270, TSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
6cc:A.D. N.Y. Seaport
1cc:Commerce
1cc:John Durant
1cc:Legal Reference
DCahill:tj:typed 08/26/88