CLA-2-57:OT:RR:NC:N3:349
Mr. Sunny Kim
C-Air
9841 Airport Blvd., Suite 1400
Los Angeles, CA 90045
RE: The tariff classification of a bath mat from China
Dear Mr. Kim:
In your letter dated October 26, 2015 you requested a classification ruling. Your letter was accompanied by a sample. As requested, the sample is being returned.
The submitted sample, Item No. JH15173, is a memory foam bath mat. The top layer is made from 100 percent polyester knit pile fabric. The submitted mat is marked as having a 100 percent polyurethane fill and a 100 percent styrene-butadiene (SBR) backing. The top and middle layers are quilted together. All three layers are laminated. The edges are finished with a strip of knit fabric binding. The mat measures 17 x 24 inches. As the textile material serves as the exposed surface of the mat when in use it is classified as a 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 rate of duty 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 the 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 Kimberly Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirshner
Director
National Commodity Specialist Division