CLA-2-63:OT:RR:NC:N3:349
Ms. Marlise Y. Nott
InterDesign, Inc.
P.O. Box 39606
Solon, Ohio 44139-0606
RE: The tariff classification of a dish drying mat from China
Dear Ms. Nott:
In your letter dated August 1, 2011 you requested a tariff classification ruling.
The submitted sample is a dish drying mat. It is made from two fabrics laminated together. One fabric is a polyester and nylon knit pile fabric. The other polyester knit fabric is a compound or double fabric with an open mesh knit on the face side. The edges are finished with a strip of knit fabric binding. All of the corners are rounded. The dish drying mat will be available in 9 x 18 inch and 24 x 18 inch sizes.
You suggest classification of the dish drying mat under subheading 6307.10.2028, HTSUS, as an other cleaning cloth. This item is not used as a cleaning cloth or dishcloth. It is our opinion that the dish drying mat is classifiable as an other furnishing.
The applicable subheading for the dish drying mat will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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