CLA-2-46:OT:RR:NC:2:230
Mr. Steve S. Ahn
Steve S. Ahn Custom House Broker
167-16 146th Ave., 2nd Flr.
Jamaica, NY 11434
RE: The tariff classification of “tatami” rice straw floor mats from Japan
Dear Mr. Ahn:
In your letter dated February 8, 2008, on behalf of the Zen Studies Society, you requested a tariff classification ruling.
The ruling was requested on “tatami” rice straw floor mats. A detailed description and photographs of the product were submitted. The mats are designed to be used indoors for sitting, laying or kneeling. A typical mat measures approximately 39” x 73” x 2” thick. It is composed of the following layers: an outer covering of Japanese rush grass strips placed side by side and sewn together, four thin layers of insecticide treated papers, three (one 20 mm thick and two 10 mm thick) layers of flattened bunches of coarse rice straw and one layer of 10 mm thick Styrofoam. The edges of the mat are covered with woven cotton material. The essential character of the mat is imparted by the vegetable plaiting materials (the rice straw and the rush grass), which comprise the bulk of the product.
You suggested classification in subheading 4601.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles: mats, mattings and screens of vegetable materials: other: floor coverings. However, articles classifiable in heading 4601 are limited to the processing described in the terms of the heading. The subject “tatami” floor mats have been processed beyond the scope of heading 4601 by the addition of the cotton edging and the Styrofoam layer.
The applicable subheading for the “tatami” floor mats, described above, will be 4602.19.8000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials (other than bamboo or rattan): other (than baskets, bags, luggage, handbags or flatgoods): other (than of willow or wood): other (than wickerwork). The rate of duty will be 2.3 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Alternatively, you also inquired if the “tatami” floor mats could be classified as “religious goods” in heading 9810, HTSUS. Your inquiry does not provide enough information for us to give a classification ruling for this special circumstance. Several subheadings in 9810 provide for certain specific articles imported exclusively for the use of an institution established for religious purposes. (For reference, note rulings NY C86346, HQ 952570, HQ 558923 and HQ W563475). Please explain how the subject floor mats will be used in order to meet the description of one of the articles provided for in the appropriate subheading of heading 9810. In addition, please verify that the recipient is an institution established for religious purposes. When this information is available, you may wish to resubmit your request for a ruling on this issue.
Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division