CLA-2-57:RR:NC:TA:349
Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of floor mats from China
Dear Ms. Aldinger:
In your letter dated June 12, 2008 you requested a classification ruling.
The submitted samples are identified as “Floor Mat – Christmas Assortment” (item #9002968). The mats have a 100 percent man-made fiber felt top layer laminated to a rubber base. The top layer is printed with a design of either “Dash Away”, “Santa”, “Poinsettia Clusters” or “Howdy Neighbor”. All of the rugs measure approximately 27 x 18 inches.
Chapter 95 Note 1 (v) of Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)". Although the mats may feature a festive holiday pattern they are designed to be used as a floor covering. The mats are classifiable under Chapter 57.
The applicable subheading for the floor mats will be 5704.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up: other... other. The duty rate will be Free.
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 http://www.usitc.gov/tata/hts/.
The mats fall within textile category 665. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division