CLA-2-57:RR:NC:N3:349

Ms. Janet Pendris
Hampton Direct
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a floor mat from China

Dear Ms. Pendris:

In your letter dated August 10, 2010 you requested a classification ruling.

The submitted sample, identified as Cat Litter Mat (68590), is a mat. The mat consists of extruded polyvinyl chloride (PVC) monofilament yarns that form a non-woven fabric. It is backed with a polyvinyl chloride plastic sheet as a base and heat pressed to form paw prints and a border effect. The semi-circular mat measures approximately 14 x 23 inches.

The applicable subheading for the mat will be 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.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director, National Commodity Specialist Division