CLA-2-57:OT:RR:NC:N3:349
Mr. John Whitson
Costco Wholesale Corporation
999 Lake Dr.
Issaquah, WA 98024
RE: The tariff classification of a bath mat from China
Dear Mr. Whitson:
In your letter dated February 25, 2011 you requested a classification ruling.
The submitted sample, identified as Costco Item Number 560232, is a bath mat. The bath mat is made from three layers. The top layer is composed of a 100 percent polyester knit pile fabric, the center is a layer of polyurethane foam and the bottom is a styrene-butadiene rubber (SBR) slip resistant layer. The layers are laminated together and the edges are finished with a strip of knit fabric binding. The mat measures 36 x 24 inches. As a textile material serves the exposed surface of the mat when in use it is classified as a textile floor covering.
In your letter, you suggest classification under 5703.30.8030, HTSUS, as a tufted floor covering. The walking surface of the mat is a knit pile fabric not tufted. The mat will be classified as an other textile floor covering.
The applicable subheading for the bath mat will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: other… of man-made fibers. The duty rate will be 3.3 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/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division