CLA-2-57:OT:RR:NC:N3:349
Ms. Han Yuan Tseng
TCM Logistic Services Inc.
44904 Osgood Road
Fremont, CA 94539
RE: The tariff classification of a mat from China
Dear Ms. Tseng:
In your letter dated March 22, 2019, you requested a tariff classification ruling on behalf of your client, E & E Co., Ltd. DBA JLA Home. A sample was submitted with your request. The sample will be retained by this office for training purposes.
The sample, identified as the “Versatile Soft Mat,” Item #R00109, is a floor mat. The mat consists of a non-woven bonded fabric fused to a polyvinyl chloride (PVC) foam backing. You state the non-woven bonded fabric is made from PVC coated polyester yarns which appear to be produced by the simultaneous extrusion and bonding of the yarn into a web. The cross-sectional dimension of the yarn is less than 1 millimeter (mm). The face of the mat is digitally printed. The ½ inch wide band around the edge is created when the web and base are pressed and fused together. The mat measures approximately 17 ½ x 29 inches and features rounded corners.
The applicable subheading for the Versatile Soft Mat, Item #R00109, 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 https://hts.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, contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division