CLA-2-46:RR:NC:SP:230 C88545
3926.90.9880
Mr. Clark Dexter Griffith
448 W. 16th Street (4th floor)
New York, N.Y. 10011
RE: The tariff classification of "tatami flats" (floor mats) and accessories
from Japan.
Dear Mr. Griffith:
In your letter dated May 27, 1998, you requested a tariff classification
ruling. Samples were submitted and will be retained for reference.
The items in question are two types of floor covering products known as
"tatami flats," plus related installation accessories. The floor covering will
be imported in boxes containing 10 precut mats, each approximately 3' x 6'. The
accessories will be boxed separately.
The version "A" mat consists of a dense, interwoven array of rushes
(natural, grass-like plant material) permanently affixed to a perforated
plastic-foam underlay sheet. The face layer of rushes is about 2 1/2 mm thick,
while the foam underlay is about 4 mm thick.
The applicable subheading for the version "A" rush mats will be
4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other (non-enumerated) articles of vegetable plaiting materials.
The rate of duty will be 2.3%.
You asked whether the version "A" mats may be imported into the United
States without being fumigated. This question should be directed to the U.S.
Department of Agriculture at the following location:
U.S.D.A.
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737-1236
The version "B" mat has a top layer of PVC plastic imitation rushes which
have been woven together. Again, the top layer is permanently affixed to a
plastic-foam underlay sheet. The individual plastic "rushes" are rod-like
pieces, approximately 1.2 mm in apparent width (cross-section diameter), which
appear to have been made by rolling or similarly processing very thin strips of
plastic into that form. As such, they are considered to be textile products
(rather than monofilament plaiting materials) for tariff purposes.
The applicable subheading for the version "B" PVC imitation rush mats will
be 5702.52.0000, HTS, which provides for other textile floor coverings, woven,
not tufted or flocked, ... not of pile construction, not made up: of man-made
textile materials. The rate of duty will be 5.1%.
The version "B" mats fall within textile category designation 665. Based
upon international textile trade agreements, products of Japan are subject to
the requirement of a visa.
The next item is identified as a "second sheet underlay (filler)" intended
to be placed on the floor underneath either of the above-described mats. It is
a needleloom felt of polyester man-made fibers, and will be imported in sheets
of the same size as the mats.
The applicable subheading for the "second sheet underlay (filler)" will be
5602.10.9090, HTS, which provides for other needleloom felt and stitch-bonded
fiber fabrics. The rate of duty will be 11.7%.
The "second sheet underlay (filler)" falls within textile category
designation 223. Based upon international textile trade agreements, products of
Japan are subject to the requirement of a visa.
The designated textile categories may be subdivided into parts. If so,
visa requirements applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements which are
subject to frequent renegotiations and changes. To obtain the most current
information available, we suggest that you check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for inspection at your
local Customs office.
The next items are plastic (PVC) "tracks" designed to be placed around the
perimeter of the mats. These tracks are in the form of profile shapes having a
uniform cross section throughout their length.
The applicable subheading for the PVC tracks will be 3916.20.0090, HTS,
which provides for monofilament of which any cross-sectional dimension exceeds 1
mm, rods, sticks and profile shapes, whether or not surface-worked but not
otherwise worked, of plastics: of polymers of vinyl chloride...other. The rate
of duty will be 5.8%.
The next items are type "A" borders, which are fabric-covered PVC plastic
pieces designed to snap onto the top of the tracks described above. The borders
are in the form of profile shapes extruded from plastics and then wrapped on the
top surface (and extending around the sides) with cotton fabric.
The applicable subheading for the type "A" borders will be 3926.90.9880,
HTS, which provides for other (non-enumerated) articles of plastics. The rate
of duty will be 5.3%.
The last items are type "B" borders, which are said to be composed of PVC
and polypropylene. Since a sample of this product was not submitted, we are
unable to rule on it at this time. If you wish to pursue the matter, please
submit a sample, a component breakdown by weight and value, and a description of
the manufacturing process indicating whether the polypropylene is added as a
separate step after extrusion, or whether there are any other manufacturing
steps after extrusion.
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 Paul Garretto at 212-
466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division