CLA-2-57:OT:RR:NC:N3:349
Mr. Matthews C. Herring
The Hipage Company, Inc.
P.O. Box 2329
Dublin, VA 24084
RE: The tariff classification of a bath mat from China
Dear Mr. Herring:
In your letter dated January 5, 2012 you requested a classification ruling on behalf of Bacova Guild Ltd.
The submitted sample, referred to as Aqua Rug – Item 91800, is a memory foam bath mat. The mat is comprised from three layers. The face is made from 85 percent polyester and 15 percent polyamide knit pile fabric, the middle layer is polyurethane foam and the bottom layer is a SBR latex backing. The layers are laminated together and the edges are finished with a strip of knit fabric binding. The bath mat measures 17 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division