Mr. Ronald R. Hodge
F.H. Kaysing Co. of Wichita
P.O. Box 12497
Wichita, KS 67277
RE: The tariff classification of a bath mat, mosaic tile, shower curtain, foil band and stickers from China.
Dear Mr. Hodge:
In your letter dated January 29, 2002 you requested a classification ruling on behalf of EDUCA Trading USA.
You submitted five samples. Item 1 is a bath mat. The bath mat is made from acrylic yarns tufted into a woven man-made fiber base fabric. The back features a plastic anti-slip surface. The mat measures approximately 70 x 90 centimeters.
Item 2 consists of mosaic tiles. The tiles are acrylic squares with a self-adhesive backing. The sizes will vary and so will the designs.
Item 3 is a shower curtain with plastic hooks. The shower curtain is made from 100 percent polyester woven fabric. Three sides are hemmed. The top of the curtain has 12 metal grommets used for the placement of the plastic hooks.
Item 4 is a decorative plastic foil band with a self-adhesive backing. The instant band measures approximately 2 inches wide and features a multi-colored square design. It will be used to decorate walls. You indicate that it will be imported in various lengths and widths.
Item 5 represents an assortment of articles described as “deco stickers” or “deco elements.” These are acrylic, self-adhesive designs in various forms, configurations and sizes. Each design has an adhesive surface, protected by a peel-off paper backing. The deco stickers are intended to decorate tile surfaces such as in bathrooms. Some of the stickers are essentially flat. Others are fully three-dimensional with one flat surface where they adhere to the wall. For example, the height of the gecko “sticker” varies from 1/8 inch at its tail to 3/4 inch at its shoulder. Classification of these articles depends on whether they are essentially flat or are three-dimensional. As requested the samples are being returned to you.
The applicable subheading for the bath mat will be 5703.30.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials… other: measuring not more than 5.25 m2 in area. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the decorative plastic foil band will be 3919.10.2055, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm: other: other… other. The duty rate will be 5.8 percent ad valorem.
The applicable subheading for the mosaic tiles and deco stickers that are essentially flat will be subheading 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics … other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the deco stickers or elements that are three-dimensional will be classifiable in subheading 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the shower curtains will be 6303.92.2020, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other: other. The rate of duty will be 11.6 percent ad valorem.
The bath mat falls within textile category designation 665. The shower curtain falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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.
Robert B. Swierupski