CLA-2-57:OT:RR:NC:N3:349
Ms. Sarah A. Scipione
Trans American CHB
2775 Broadway
Buffalo, NY 14227
RE: The tariff classification of various floor mats, table runner and placemat from Egypt and China and India
Dear Ms. Scipione:
In your letter dated October 8, 2009 you requested a tariff classification ruling on behalf of Natco Products.
The submitted samples include various floor mats, a table runner and placemat. Mat #1 “Merry Christmas Tree” is made from nylon yarns that are tufted into a woven base. It has an adhesive coating and a secondary backing fabric. The face of the mat is printed with the phrase “Merry Christmas” and a stylized Christmas tree. It will measure 20 x 30 inches or 17 x 27 inches. Mat # 2 “Santa’s Sleigh” is made from the same construction as Mat # 1. The top layer is printed with a scene of Santa and sleigh. It measures 20 x 30 inches.
Mat # 3 “Cookie Toss”, Mat # 4 “Santa’s Welcome”, Mat # 6 “Welcome to Christmas” and Mat # 7 “Season’s Greetings” are made from nylon yarns that are tufted into a woven base. They feature an anti-slip foam backing. All of the mats measure 20 x 30 inches. The face of Mat # 3 face is printed with the phrase “Merry Christmas” and various holiday cookies. The top layer of Mat # 4 is printed with the word “Welcome”, a Santa, holly and berries. The top layer of Mat # 6 is printed with a snowman, Santa, holly and snowflakes. The top layer side of Mat # 7 is printed with the phrase Season’s Greetings and stylized Christmas trees.
Mat # 5 “Santa Shaped” is made from polyester yarns that are hand tufted into a woven base with an adhesive coating and a secondary backing. This yarn dyed mat measures 20 x 30 inches. The mat is shaped to resemble a Santa head.
Mat # 8 “Merry Little Christmas” is made from nylon yarns that a tufted into a woven base. It features a foam backing. The mat measures 17 x 27 inches. The top layer is printed with the phrase Merry Christmas on a scroll and Christmas trees.
Mat # 9 “Santa and Friends” and Mat #10 “Here Comes Santa” are stated to be made from poly acrylic yarns. The yarns are tufted into a woven backing. An adhesive coating and secondary backing fabric is applied. The mats measure 20 x 30 inches. Both mats are yarn dyed. The top layer has a Santa and two snowmen design. The top layer of Mat #10 features a Santa, bag of toys and ribbons design.
Mat #11 “Snowflake Wonders” is made from polyester yarns that are hand tufted into a woven base. An adhesive coating and secondary backing fabric is applied. The mat measures 19 x 28 inches. The top layer of this yarn dyed mat contains the phrase Season’s Greetings, trees and snowflakes.
Mat # 12 “Poinsettia Border” is stated to be made from poly acrylic yarns. The yarns are tufted into a base fabric. An adhesive coating and canvas backing is applied. It measures 20 x 30 inches. The top layer is printed with the phrase Merry Christmas and poinsettias.
Mat # 13 “Christmas Tidings” and Mat # 14 “Merry Little Christmas” are made from polyester yarns that have been hand tufted into a base fabric. An adhesive and secondary backing is applied. Both mats are yarn dyed and measure 20 x 30 inches. The top layer of Mat #13 features a Santa, trees, stocking and the word Christmas. The top layer of Mat #14 contains the phrase Merry Christmas, a Santa, Snowman and a tree, gift and stockings.
Mat # 15 “BH-01” is made from a nylon flocked fabric glued to a neoprene rubber backing. The mat measures 18 x 30 inches. It features an abstract surface design.
Sample # 16, identified as “Santa Sleigh,” is a table runner. The table runner is made from 70 percent cotton and 40 percent polyester jacquard woven fabric. It has a cotton fabric backing. The mat measures 13 x 72 inches. It features a Santa and sleigh design.
Sample # 17, identified as “I Believe in Santa Claus,” is a placemat. The placemat is made from 55 percent cotton and 45 percent polyester woven fabric. It measures 13 x 19 inches.
The applicable subheading for Mats # 1, 2, 3, 4, 6, 7 and 8 will be 5703.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of nylon or other polyamides: other… measuring not more than 5.25 m2 in area. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for Mats # 9, 10 and 12 will be 5703.30.8030, HTSUS, which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials: other… measuring not more than 5.25 m2 in area. The duty rate will be 6 percent ad valorem.
The applicable subheading for Mats # 5, 11, 13 and 14 will be 5703.30.2000, HTSUS, which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials: hand-hooked, that is, in which the tufts were inserted by hand or by means of a hand tool. The duty rate will be 6 percent ad valorem.
The applicable subheading for Mat # 15 will be 5705.00.2030, HTSUS, which provides for other carpets and other textile floor coverings, whether or not made up: other… of man-made fibers. The duty rate will be 3.3 percent ad valorem.
The applicable subheading for the table runner and placemat will be 6302.51.4000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 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/.
Please note, that with the exception of Mat # 15 the classification of all the other items may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05.
Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a)(1)(ii) and (d)(2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e).
If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS.
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