CLA-2-87:S:N:N1:101-879779
Mr. Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: The tariff classification of plastic car mats from Taiwan
Dear Mr. Keller:
In your letter dated October 16, 1992, on behalf of Midland
Inter- national, Inc., Kansas City, MO, you requested a tariff
classification ruling. You have submitted for review a portion
of a P.V.C. (plastic) automobile floor mat (stock # 8701).
The plastic mat is suitable for all domestic and import cars
and is designed to enhance the interior appearance of the motor
vehicle. The bottom portion of the mat has small protrusions that
fit into the vehicle's carpeting and help keep the mat from moving.
The applicable subheading for the P.V.C. car mat (stock #
8701) will be 8708.29.0060, Harmonized Tariff Schedule of the
United States (HTS), which provides for other parts and
accessories of motor vehicle bodies. The rate of duty will be
3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport