CLA-2-57:OT:RR:NC:N3:349
Ms. Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027
RE: The tariff classification of a floor covering from China
Dear Ms. Kessler:
In your letter dated July 24, 2012 you requested a tariff classification ruling.
The submitted sample is identified as a PVC Cushion Mat, Costco Item # 569320. The walking surface of the mat is made from synthetic fiber yarns that are coated with plastic and woven into a fabric using a basket weave pattern. The fabric is bonded to a thick 100 percent PVC molded backing. The mat measures 20 x 39 inches.
You suggest classification of the item under subheading 3924.90.1050, HTSUS, as a plastic mat. As the exposed surface of the item is a textile material the mat will be classified as a textile floor covering of heading 5702, HTSUS.
The applicable subheading for the mat will be 5702.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted of flocked, whether or not made up, including "Kelem", "Shucmacks", "Karamanie" and similar hand-woven rugs: other, not of pile construction, made up: of man-made textile materials: other. The rate of duty is 2.7 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,
Thomas J. Russo
Director
National Commodity Specialist Division