CLA-2-63:OT:RR:NC:N3:349
Mr. Ralph Natale
American Shipping Co. Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of a tufted rug, 3-piece bath set and 5-piece kitchen set from China
Dear Mr. Natale:
In your letter dated January 10, 2022, you requested a tariff classification ruling on behalf of your client, Better Home Plastics Corp. On February 1, 2022, you withdrew your request with respect to Item #7725. Therefore, a ruling is not being issued on this item. Samples were provided with your request and will be returned.
Item #1725 is described as a kitchen floor mat. The mat is made from nylon yarns that are tufted into a pre-existing woven base. The back of the mat is coated with latex. The mat features a printed loop pile surface; two rounded corners and two square corners; and serged edges. The printing depicts a decorated Christmas tree with a red background containing gold stars and swirls. The mat measures approximately 18 x 28 inches.
Item #1755 is described as a printed 5-piece kitchen set. The grouping consists of a rug, an oven mitt, a kitchen towel and two matching potholders.
The rug, Item #1755, is made from nylon yarns that are tufted into a pre-existing woven base. The back of the mat is coated with latex. The rug features a printed loop pile surface depicting Santa Claus, Santa’s sleigh and Rudolph; two rounded corners and two square corners; and serged edges. The mat measures approximately 18 x 28 inches.
The oven mitt, Item #1755, is constructed with a 100 percent cotton woven fabric face printed with a depiction of Santa Claus in his sleigh. The back (palm side) is constructed from 100 percent polyester quilted fabric. The oven mitt features 100 percent polyester capping at the opening and a loop to hang the mitt.
The kitchen towel, Item #1755, is constructed from 60 percent polyester and 40 percent cotton woven terry fabric. The towel includes a sheared pile on the face side and a loop pile on the reverse side. The towel is printed with a depiction of Santa Claus on his sleigh with Rudolph leading the way. The edges of the towel are hemmed. The towel measures approximately 15 x 25 inches.
The potholders, Item #1755, are constructed with a 100 percent cotton woven fabric face printed with the same depiction of the other items in the grouping of Santa Claus on his sleigh being led by Rudolph. The back is constructed of 100 percent polyester quilted fabric. The potholders feature 100 percent polyester capping around the edges and loops to hang.
Item #1765 is described as a 3-piece bath set consisting of a bath rug and two fingertip towels. The rug is made from 100 percent polyester yarns that are tufted into a pre-existing woven base. A decorated Christmas tree has been embroidered in the lower right-hand corner. The back of the rug is coated with latex. The edges of the rug are bound with a narrow-knit fabric. The corners are rounded. The rug measures approximately 18 x 28 inches. The fingertip towels are made from 100 percent cotton terry woven fabric. The pile on the face side is sheared and the back side has uncut loops. The towels are embroidered with a decorated Christmas tree and the words, “Merry Christmas.” The towels measure approximately 15 x 25 inches and have hemmed edges.
In your letter you refer to Items #1755 and #1765 as a kitchen and bath set, respectively. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users without repacking.
The submitted items numbers do not qualify as "goods put up in sets for retail sale" as the components of each set are put up for different uses. Therefore, each item in the sets will be classified separately.
In your ruling request, you suggest all of the above items are classified under subheading 9505.10.5020, HTSUS. We disagree. Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” All of the above items are, therefore, excluded from Chapter 95.
The applicable subheading for the kitchen floor mat, Item #1725, will be 5703.29.2010, HTSUS, which provides for “Carpets and other textile floor coverings (including turf), tufted,
whether or not made up: Of nylon or other polyamides: Other: Other: Measuring not more than 5.25 m2 in area.” The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the kitchen rug, Item #1755, will be 5703.29.2010, HTSUS, which provides for “Carpets and other textile floor coverings (including turf), tufted,
whether or not made up: Of nylon or other polyamides: Other: Other: Measuring not more than 5.25 m2 in area.” The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the oven mitt and potholders, Item #1755, will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The rate of duty will be 9.3 percent ad valorem.
The applicable subheading for the kitchen towel, Item #1755, will be 6302.93.1000, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the bath rug, Item #1765, will be 5703.39.2030, HTSUS, which provides for “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area.” The rate of duty will be 6 percent ad valorem.
The applicable subheading for the fingertip towels, Item #1765, will be 6302.60.0020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.” The rate of duty will be 9.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5703.29.2010 and 5703.39.2030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 5703.29.2010 and 5703.39.2030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.60.0020, HTSUS, unless specifically excluded, is subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6302.60.0020, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6302.93.1000 and 6304.93.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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