CLA-2-57:OT:RR:NC:N2:349

Ms. Jennifer Arroyo
John Ritzenthaler Company
40 Portland Road
West Conshohocken, PA 19428

RE: The tariff classification of tufted bathmat from India

Dear Ms. Arroyo:

In your letter dated April 21, 2025, you requested a tariff classification ruling. Samples of the two bathmats were submitted and will be retained by our office.

Styles #80995/85204 and #80996/85205 are described as harvest themed tufted bathmats. Both bathmats are made from 100 percent cotton yarn that is tufted into a preexisting cotton woven base fabric. An application of hot melt glue is applied to the back of the mat to secure the tufts and create a non-slip surface. The edges of the bathmats are finished with a 100 percent cotton woven binding fabric. Style #80995/85204 is a 24-inch round mat with both cut and looped pile yarns forming a pumpkin design. Style #80996/85205 is a 16 × 30 inch semicircle mat with cut pile yarns forming a fall foliage design around the semicircle.

The applicable subheading for the bathmats will be 5703.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings, tufted, whether or not made up: Of other textile materials.” The rate of duty will be 3.8 percent ad valorem.

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, in addition to subheading 5703.90.0000, HTSUS, listed above.

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/. 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