CLA-2-40:OT:RR:NC:N3:349
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a bath mat from China
Dear Ms. Trotta:
In your letter dated November 7, 2008 you requested a tariff classification ruling.
The submitted sample is identified as Model DPM1AN Pollenex Microban bath mat. The bath mat is stated to be made from vulcanized rubber. It is molded to create a textured surface and anti-slip suction cups on the bottom. The mat measures 15.5 x 27.5 inches.
The applicable subheading for the mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: floor coverings and mats. The rate of duty will be 2.7 percent ad valorem.
However, heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. The rubber mat meets the requirements of this provision. Therefore, the applicable subheading for the rubber mat will be 9902.25.54, HTSUS, which provides for floor coverings and mats of vulcanized rubber (provided for in subheading 4016.91.00). The rate of duty will be 2.17 percent ad valorem.
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/.
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