CLA-2-57:OT:RR:NC:N3:349
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of a bath mat from China
Dear Mr. Stinson:
In your letter dated May 31, 2018, you requested a tariff classification ruling. Your letter was accompanied by a sample. A portion of the sample is being returned to you.
The submitted sample, identified as Mfg Item # CHINCHILLA-20x30, is a bath mat. The mat is comprised of three layers: a face layer made from 100 percent polyester knit pile fabric, a middle layer of foam, and a bottom layer of non-woven polyester fabric that contains anti-slip dots. The layers are laminated together and the edges are capped with a narrow woven fabric. The rug measures 20 x 30 inches.
In your letter you suggested Mfg Item # CHINCHILLA-20x30 is classified under subheading 5702.42.2080, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 5702, HTSUS, covers woven carpets and other textile floor coverings; Mfg. Item # CHINCHILLA-20 x 30 is not of woven construction.
The applicable subheading for Mfg Item # CHINCHILLA-20x30 will be 5705.00.2030, HTSUS, which provides “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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division