CLA-2-87:OT:RR:NC:N2206
Lijuan Yuan
Higher Technology (Thailand) Co., Ltd
999/5 Moo 4, U-thai Sub-district, U-thai District, Ayutthaya 13210 Thailand
RE: The tariff classification and country of origin of automotive floor mats
Dear Ms. Yuan:
In your letter dated September 20, 2024, you requested a tariff classification and country of origin determination ruling.
The articles under consideration are automotive floor mats made from polyvinyl chloride (PVC). Each mat is
designed to fit the contours of specific vehicle models, providing comprehensive coverage for the front and rear floor areas. You provided this office with pictures of sets of four (4) mats, which consist of two front and two rear floor areas, in black, gray, and tan. The primary purpose of these mats is to protect the car's flooring from dirt, moisture, and wear. They are also intended to enhance the overall interior appearance of vehicles. The mats are commonly referred to as “universal all-weather car floor mats” or “custom-fit car floor mats.”
The applicable subheading for the floor mats will be 8708.29.5160, Harmonized Tariff Schedule of the United States (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.
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/.
The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part.”
According to your submission, the mats are made entirely in Thailand from raw materials to the finished goods, and will be imported into the United States from Thailand. As a result, the country of origin for the mats at issue is Thailand.
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