CLA-2-87:OT:RR:NC:N1:106
Charles Wang
Fat Orange International Trading Inc
3801 221st Pl SE
Bothell, WA 98021
RE: The tariff classification of a floor mat from China
Dear Mr. Wang,
In your letter dated January 4, 2017, you requested a tariff classification ruling.
The item under consideration has been identified as a Floormat, used in vehicles as an interior floor mat. In the information provided with your request, it states that the floor mat is made from Polyvinyl Chloride (PVC) on the outside, and fill with XPE foam between two layers. The top layer will have sewing lines in diamond shape.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.
You suggest classification of the floor mat in subheading 3918.10.1000, Harmonized Tariff Schedule of the United States (HTSUS); however, heading 3918, HTSUS, provides for floor coverings in rolls or in tile form. As such, the subject floor mats are precluded from classification in the proposed subheading.
The applicable subheading for the Floormat will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs):.” Other: Other: Other. The general rate of duty will be 2.5%.
The applicable classification subheading duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division