CLA-2-63:RR:NC:N3:349
Ms. Marie-Ange Leon
Raytex Industries
130 Crossways Park Drive
Woodbury, N.Y. 11797
RE: The tariff classification of a dish drying mat from China
Dear Ms. Leon:
In your letter dated February 24, 2011 you requested a classification ruling.
The submitted sample is a dish drying mat. The mat is made from 80 percent polyester and 20 percent nylon woven fabric. The fabric is laminated to a center layer of plastic foam. All of the edges are finished with a strip of woven fabric. The mat will be available in a 16 x 18 and 18 x 24 inch size. It has multiple uses for example underneath a dish drying rack, underneath appliances or to protect a countertop.
The applicable subheading for the dish drying mat will be 6304.93.0000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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/.
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