CLA-2-57:OT:RR:NC:N3:349
Mr. Mathews C. Herring
The Hipage Company, Inc.
P.O. Box 2329
Dublin, VA 24084
RE: The tariff classification of a kitchen mat from China
Dear Mr. Herring:
In your letter dated January 5, 2012 you requested a tariff classification ruling on behalf of Bacova Guild Ltd.
The submitted sample, described as Faux Suede Chocolate Rug Item # 94015, is a kitchen mat. The mat is made from three layers. The face layer of the mat is made from 100 percent polyester brushed woven fabric. The face fabric features a pin tuck latter work design. The middle layer is plastic memory foam (PNBR) and the bottom layer is a SBR backing. The layers are laminated together and the edges are finished with a coated fabric (artificial leather) binding. The mat measures 18 x 30 inches. As a textile material serves as the exposed of the mat when in use it is classified as a textile floor covering.
The applicable subheading for the mat will be 5702.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted of flocked, whether or not made up, including "Kelem", "Shucmacks", "Karamanie" and similar hand-woven rugs: other, not of pile construction, made up: of man-made textile materials: other. The rate of duty is 2.7 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