CLA-2-87:OT:RR:NC:N: 206
Tom Savage
Majestic Textiles Canada Limited
1030 King Street West, Unit 629 Toronto M6K0B4 Canada
RE: The tariff classification of automotive floor liners from China
Dear Mr. Savage:
In your letter dated November 10, 2023, you requested a tariff classification ruling.
The products under consideration are Automotive Floor Liners (Item Number AKJ5726). You describe them as thermoplastic rubber (TPR/TPO) floor mats used in passenger vehicles. They are vacuum formed to protect the floor of a car. The mats are a single sheet of plastic shaped to the vehicle’s floor. You state that the floor mats are packaged in cardboard cartons individually for retail sale.
You suggest classification in 3918.90.9000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 3918 provides for floor coverings in rolls or in the form of tiles. The instant floor mats are formed in the exact shape of the floor of an automobile. Therefore, classification in Heading 3918 is precluded.
The applicable subheading for the Automotive Floor Liners (Item Number AKJ5726) will be 8708.29.5160, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.29.5160, 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 8708.29.5160, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division