CLA-2-70:OT:RR:NC:N1:126
David Kearsley
KaseWorks LLC
6310 S Jasmine Way Centennial, CO 80111
RE: The tariff classification of woven fiberglass grill mats made of woven fiberglass fabric coated with plastic, from China
Dear Mr. Kearsley:
In your letter dated December 21, 2023, you requested a tariff classification ruling.
Four samples were included with your request and sent to our Customs and Border Protection (CBP) laboratory for analysis. This analysis has been completed.
The products are designated as Grill Nest Mats and Fryer Nest Mats and come in various sizes ranging from 32 inches by 32 inches up to 60 inches by 36 inches. Styles TGNE-3660, TGNE-3048, TGNE-1320, and TFNE-3232 are identical products and are for e-commerce sales and do not have an outer corrugated box for packaging (only a plastic sleeve). Your letter indicates that the Grill Nest Mats and Fryer Nest Mats will be used for barbecue grills, steamers, fryers, and boilers.
Our CBP laboratory has determined that Styles #TGN-3660 (TGNE-3660, e-commerce), Styles #TGN-3048 (TGNE-3048, e-commerce), Styles TGN-1320 (TGNE-1320 e-commerce), and TFN-3232 (TFNE-3232, e-commerce) consist of woven fiberglass fabric which have been coated with silicone on both sides. The plastic coating is black with red, gray with black, or black with black fire-retardant stitching/thread around the edges.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.
From the information provided, the mats are woven from fiberglass which have been coated with silicone with a middle layer of polyester. The glass fiber imparts this product with its strength and heat resistance, while the plastic coating allows the fabric to provide heat resistance, ultraviolet (UV) protection, and water resistance. Factoring in the relative value, weight, and function of the various materials that form this product, it is not possible to determine a single material that imparts this item with its essential character. Each of the materials imbues this article with unique characteristics that are essential for this item to function for its intended purpose as grill mats. Therefore, in accordance with GRI 3(c), this fabric is classifiable in the heading which appears last in numerical order among those that equally merit consideration. Fiberglass is classified under chapter 70, HTSUS, polyester fiber is classified under chapter 55, HTSUS, while the silicone is classified under chapter 39, HTSUS. Applying GRI 3(c), the article under consideration is classifiable under heading 7019, HTSUS, since it occurs last in numerical order of the competing headings.
The applicable subheading for the woven fiberglass and silicone mats designated as Styles #TGN-3660 (TGNE-3660, e-commerce), Styles #TGN-3048 (TGNE-3048, e-commerce), Styles TGN-1320 (TGNE-1320 e-commerce), and TFN-3232 (TFNE-3232, e-commerce) will be 7019.61.9060, HTSUS, which provides for Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), Mechanically bonded fabrics: Other: Colored: Other...Other. The duty rate will be 7 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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading ,7019.61.9060 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7019.61.9060, 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, 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.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division