CLA-2-57:OT:RR:NC:N3:349
Mr. Phil Verkley
Sienna Breeze Group Inc.
31397 Sprinbank Rd.
Parkhill, Ontario
Canada NOM 2KO
RE: The tariff classification of a floor mats and ground mats from Canada
Dear Mr. Verkley:
In your letter dated August 30, 2012 you requested a tariff classification ruling.
The submitted samples are swatches of floor mats and ground mats. The face of the woven floor mats are made from polyester yarns that are coated with PVC. They feature a plastic foam backing and the edges are bound with a similar woven fabric. The mats will be available in two sizes 28 x 30 inches and 28 x 72 inches.
The ground mats are made from a similar fabric as the floor mat but with a more open mesh-like construction. They do not have a plastic foam backing and will be available in 8 x 10 foot, 8 x 15 foot and 8 x 20 foot sizes. You indicate that these mats are for use on the ground, grass or deck. Please note, that the instant ground mats do not exhibit the characteristics of a textile floor covering (i.e. thickness, stiffness, and strength).
The applicable subheading for the floor mats will be 5702.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, woven, not tufted of flocked, whether or not made up, including "Kelem", "Shucmacks", "Karamanie" and similar hand-woven rugs: other, not of pile construction, made up: of man-made textile materials: other. The general rate of duty is 2.7 percent ad valorem.
The applicable subheading for the ground mats will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7 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,
Thomas J. Russo
Director
National Commodity Specialist Division