CLA-2-57:OT:RR:NC:N3:349
Ms. Eileen Family
Geodis USA
5101 South Broad Street
Philadelphia PA 19112
RE: The tariff classification of a floor mat from China
Dear Ms. Family:
In your letter dated April 15, 2019, you requested a tariff classification ruling on behalf of your client, Big Lots Stores, Inc. A sample was subsequently provided and will be returned to you as requested.
The sample, item 1830LIMA062BL, is a door mat. You state the face of the doormat is made from 100 percent polyester needleloomed felt and the back of the mat is made from recycled rubber; the two layers are bonded together. The face layer is printed with the words “Turn Back Now” and images of a skull, a candelabra, a bottle of poison, cobwebs and books of “Spells,” “Curses” and “Shadows.” The mat measures 18 X 30 inches.
The applicable subheading for the door mat, item 1830LIMA062BL, will be 5704.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up: Other: Other.” The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5704.90.01, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5704.90.0190, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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