OT:RR:NC:N2:349
Fay Xu
Evergrace Home Inc
5 Floor Sun Shine Mansion, 2000 Pudong Avenue
Shanghai 200135
China
RE: Classification and country of origin determination for floor mats; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Xu:
This is in reply to your letter dated April 10, 2025, requesting a classification and country of origin
determination for two floor mats, which will be imported into the United States.
FACTS:
Item# EG2503010, which you describe as a “printed chenille bathmat,” is a woven floor mat consisting of an
exposed upper surface of a 100 percent polyester, chenille woven fabric printed with primitive diamond
shaped designs. A nonwoven fabric is laminated to the back of the chenille face. These two layers are
laminated to a backing of canvas coated with thermoplastic rubber (TPR) on the bottom surface to provide a
non-skid surface. The edges are finished with an overlock stitch. The mat measures 18 ½ x 27 inches and is
approximately 1/16 inch thick.
Item# EG2503011, which you describe as a “faux cashmere bathmat,” is a bathmat consisting of an exposed
upper surface of 100 percent polyester knitted fabric of cut pile construction. The surface is printed with an
oriental design. The knitted fabric is laminated to a layer of foam, approximately 3/8 inch thick, and is
backed with a nonwoven fabric with an application of polyvinyl chloride (PVC) dots forming a design. The
edges are finished with knitted binding tape. The bathmat measures 20 × 32 inches.
The manufacturing operations for Item# EG2503010, the chenille mat, are as follows:
SCENARIO 1
China
Chenille fabric is woven.
Nonwoven fabric is formed.
Canvas is formed.
Nonwoven fabric is laminated to the woven chenille fabric.
Vietnam
Canvas is coated with TPR.
TPR coated canvas is laminated to the back of the nonwoven fabric.
Chenille fabric is printed.
Fabric is cut to size.
All the edges are finished with an overlock stitch.
Completed mat is packaged and exported to the United States.
SCENARIO 2
China
Chenille fabric is woven.
Nonwoven fabric is formed.
Canvas is formed.
Nonwoven fabric is laminated to the woven chenille fabric.
Canvas is coated with TPR.
TPR coated canvas is laminated to the back of the nonwoven fabric.
Vietnam
Chenille fabric is printed.
Fabric is cut to size.
All the edges are finished with an overlock stitch.
Completed mat is packaged and exported to the United States.
SCENARIO 3
China
Chenille fabric is woven.
Nonwoven fabric is formed.
Canvas is formed.
Nonwoven fabric is laminated to the woven chenille fabric.
Canvas is coated with TPR.
TPR coated canvas is laminated to the back of the nonwoven fabric.
Chenille fabric is printed.
Vietnam
Fabric is cut to size.
All the edges are finished with an overlock stitch.
Completed mat is packaged and exported to the United States.
The manufacturing operations for Item# EG2503011, the faux cashmere bathmat, are as follows:
SCENARIO 1
China
Pile face fabric (faux cashmere) is knit.
Foam is formed.
Nonwoven is formed and PVC anti-slip dots applied.
Vietnam
Foam, nonwoven with anti-slip dots and knit pile face fabric are laminated together.
Knit pile face fabric is printed.
Binding is knit.
Fabric is cut to size.
All the edges are finished with a knit binding.
The completed bathmat is packaged and exported to the United States.
SCENARIO 2
China
Pile face fabric (faux cashmere) is knit.
Foam is formed.
Nonwoven is formed and PVC anti-slip dots applied.
Foam, nonwoven with anti-slip dots and knit pile face fabric are laminated together.
Vietnam
Knit pile face fabric is printed.
Binding is knit.
Fabric is cut to size.
All the edges are finished with a knit binding.
The completed bathmat is packaged and exported to the United States.
SCENARIO 3
China
Pile face fabric (faux cashmere) is knit.
Foam is formed.
Nonwoven is formed and PVC anti-slip dots applied.
Foam, nonwoven with anti-slip dots and knit pile face fabric are laminated together.
Knit pile face fabric is printed.
Vietnam
Binding is knit.
Fabric is cut to size.
All the edges are finished with a knit binding.
The completed bathmat is packaged and exported to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for Item# EG2503010, the chenille mat, will be 5702.42.2080, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings,
woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and
similar handwoven rugs: Other, of pile construction, made up: Of man-made textile materials: Other:
Other.” The general rate of duty will be Free.
The applicable subheading for Item# EG2503011, the faux cashmere bathmat, will be 5705.00.2030, HTSUS,
which provides for “Other carpets and other textile floor coverings, whether or not made up: Other: Of
man-made fibers.” The general rate of duty will be 3.3 percent ad valorem.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on
December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin
of a textile or apparel product shall be determined by the sequential application of the general rules set forth
in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c).
Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not
wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section
102.21 is inapplicable.
Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each of the foreign materials incorporated in that good underwent an applicable
change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of
this section:”
Paragraph (e) in pertinent part states,
The following rules shall apply for purposes of determining the country of origin of a textile or
apparel product under paragraph (c)(2) of this section:
HTSUS Tariff shift and/or other requirements
5701-5705 A change to heading 5701 through 5705 from any other chapter.
Item# EG2503010, the chenille mat, meets the tariff shift in the country where the TPR coated canvas is
laminated to the back of the nonwoven fabric which has already been laminated to the face fabric. As a
result, as per the terms of the tariff shift, country of origin is conferred in Vietnam under Scenario 1 and
China under Scenarios 2 and 3.
Item# EG2503011, the faux cashmere bathmat, meets the tariff shift in the country where the foam,
nonwoven with anti-slip dots and knit pile face fabric are laminated together. As a result, as per the terms of
the tariff shift, country of origin is conferred in Vietnam under Scenario 1 and China under Scenarios 2 and 3.
HOLDING:
Item# EG2503010, the chenille mat, is classified under 5702.42.2080, HTSUS, and the country of origin is
Vietnam under Scenario 1 and China under Scenarios 2 and 3. Item# EG2503011, the faux cashmere
bathmat, is classified under 5705.00.2030, HTSUS, and the country of origin is Vietnam under Scenario 1
and China under Scenarios 2 and 3.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 5702.42.2080 and 5705.00.2030, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25 when the country of
origin is Vietnam or 9903.01.63 when the country of origin is China, in addition to subheadings
5702.42.2080 and 5705.00.2030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 5702.42.2080 and 5705.00.2030, HTSUS, unless specifically excluded, are subject to an
additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99
subheading, i.e., 9903.88.03, in addition to subheadings 5702.42.2080 and 5705.00.2030, HTSUS, listed
above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division