CLA-2-44:OT:RR:NC:N5:130
Ms. Maribeth Dedmon
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a bamboo bath mat from China
Dear Ms. Dedmon:
In your letter, dated August 12, 2025, you requested a binding classification ruling on a bamboo bath mat.
Product information and photos were submitted for our review.
The product under consideration is a bamboo bath mat. The mat measures approximately 15.75” by 23.62”
and is constructed of several drilled bamboo strips that are strung together at three points with polyurethane
thread. Each of the strips measures 7mm in thickness is separated from the other strips by a small acrylic
bead. There are several small ethyl vinyl alcohol (EVA) feet glued to the back of the mat to prevent slipping.
In your letter, you suggest that the mat is classifiable in Chapter 46 as an article of plaiting material. While
bamboo may sometimes be a plaiting material, in accordance with Note 1 to Chapter 46, the bamboo must be
“in a state or form suitable for plaiting, interlacing or similar processes.” The instant bamboo strips are not in
a state or form suitable for plaiting or interlacing; instead, the strips are rigid. Note 6 to Chapter 44 includes
articles of bamboo: “Subject to note 1 above and except where the context otherwise requires, any reference
to "wood" in a heading of this chapter applies also to bamboo and other materials of a woody nature.” The
bath mat is classifiable in Chapter 44.
The applicable subheading for the bamboo bath mat will be 4421.91.9880, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for Other articles of wood: Other: Of bamboo: Other: Other:
Other. The rate of duty will be 3.3 percent ad valorem.
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 subheading 4421.91.9880, 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. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 4421.91.9880, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4421.91.9880, 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 subheading 4421.91.9880, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division