CLA-2-87:OT:RR:NC:N2:206
Jie Tan
JT Law Services, PC
901 North Broadway, STE 20 White Plains, NY 10603
RE: The tariff classification and country of origin of automotive floor mats
Dear Mr. Tan:
In your letter dated December 17, 2024, you requested a tariff classification and country of origin determination ruling on behalf of your client, Thorx, SDN. BHD.
The articles under consideration are an Injection Floor Mat, part number JD228ZZ-BK1-3P-ML, and a Vinyl Floor Mat, part number JD888YY-BK1-3P-ML, which are two sets of automotive floor mats, each consisting of two front and one rear mats. The mats are composed entirely of polyvinyl chloride (PVC) and designed to fit the contours of specific vehicles. You state that the automotive floor mats are fully manufactured in Malaysia from raw materials to the final products, PVC floor mats, and shipped directly to the United States from Malaysia.
The applicable subheading for the Injection Floor Mat, part number JD228ZZ-BK1-3P-ML and Vinyl Floor Mat, part number JD888YY-BK1-3P-ML will be 8708.29.5160, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5% 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 at https://hts.usitc.gov/.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations.
According to your submission, all manufacturing steps for both sets of mats are done in Malaysia. PVC granules are purchased from Malaysia and placed into an oven. The molten PVC is then placed into the melting machine and the melted PVC is injected into a mold for final shape and pattern. The final product is then packed and labeled for import into the United States from Malaysia. The country of production and manufacture of the mats is Malaysia. Thus, the country of origin for Injection Floor Mat, part number JD228ZZ-BK1-3P-ML and Vinyl Floor Mat, part number JD888YY-BK1-3P-ML will be Malaysia for marking purposes.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division