sCLA-2-57:OT:RR:NC:N3:349
Mr. Douglas Lipski
IKEA Purchasing
3200 Horizon Drive, Suite 120 King of Prussia, PA 19406
RE: The tariff classification of floor mat from China
Dear Mr. Lipski:
In your letter dated November 30, 2022, you requested a tariff classification ruling. A sample was subsequently submitted on February 28, 2023, per our request. The sample will be retained for training purposes.
The “Freivid Standing Matt,” article number 00556773, is a floor mat. The mat consists of a polyurethane foam core with rounded corners and a 100 percent polyester woven fabric cover with a zippered closure on one side. The face of the cover is made from a yarn dyed woven fabric. The back of the cover, i.e., the surface in contact with the floor, is a black woven fabric covered with plastic non-slip dots. The foam core and zippered cover are imported together as one unit. The mat measures 82 x 50 x 2 centimeters.
The applicable subheading for the Freivid Standing Matt 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 or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, Karamanie’ and similar handwoven rugs: Other, not of pile construction, made up: Of man-made textile materials: Other.” The rate of duty will be 2.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5702.92.9000, HTSUS, unless specifically excluded, are subject to an additional 25 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 5702.92.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division