CLA-2-57:OT:RR:NC:N3:349
Ms. Holly M. Cook
Calderon Textiles, LLC
6131 W. 80th Street
Indianapolis, IN 46278
RE: The tariff classification of a bath mat from China
Dear Ms. Cook:
In your letter dated May 18, 2011 you requested a classification ruling.
The submitted sample is referred to as The Spa Luxe micro fiber memory foam bath mat. It is made from three layers. The top layer is composed of a knit pile fabric stated to be 80 percent polyester and 20 percent polyamide, the middle layer is polyurethane memory foam and the bottom layer is stated to be an EVA (ethylene vinyl acetate) non-skid plastic backing. The submitted sample is marked as having a 100 percent polyester top layer and a PVC bottom layer. The layers are laminated together and the edges are finished with a strip of knit fabric binding. The mat measures 34 x 22 inches. As a textile material serves the exposed surface of the mat when in use it is classified as a textile floor covering.
In your letter, you suggest classification under 5702.42.2080, HTSUS as a woven pile floor covering. The walking surface of the mat is a knit pile fabric not a woven fabric. The mat will be classified as an other textile floor covering.
The applicable subheading for the bath mat will be 5705.00.2030, Harmonized Tariff Schedule of the United States (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.
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