CLA-2-96:RR:NC:SP:233 I86043
Mr. Mike Choi
MKC Customs Brokers Int’l., Inc.
P.O. Box 91042
Los Angeles, CA 90009-1042
RE: The tariff classification of a boot scraper and floor/door mats from India.
Dear Mr. Choi:
In your letter dated August 27, 2002, you requested a tariff classification ruling on behalf of Cecil Saydah Co.
The submitted samples are as follows:
Style #DN 4120 - Model Name “Resilience Scraper” is a boot scraper made of 100% rubber, measuring 15.5” x 12.5”.
Style #DN 2570 – Model Name “Trenches” is a door/floor mat made of 35% coir and 65% rubber, measuring 29” x 18”.
Style #DN 6034 – Model Name “Boardwalk” is a door/floor mat made of 51% wood, 42% rubber, 2% plastic, and 5% iron/aluminum connecting rods, measuring 28” x 18”.
The applicable subheading for the boot scraper will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes… other. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the “Trenches” door/floor mat will be 5702.20.1000, HTS, 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 hand-woven rugs: floor coverings of coconut fibers (coir): with pile. The rate of duty will be 4.3 cents per square meter.
The applicable subheading for the “Boardwalk” door/floor mat will be 4421.90.9740, HTS, which provides for other articles of wood. The rate of duty will be 3.3% ad valorem.
Articles classifiable under subheadings 9603.90.8050, 5702.20.1000 and 4421.90.9740, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division