CLA-2-87:OT:RR:NC:N2:206
Jennifer Zhan
Thorx Sdn, Bhd.
No.134 and 135, Jalan 4, Kawasan Perindustrian Olak Lempit, 42700 Banting, Selangor Malaysia
RE: The tariff classification and country of origin of automotive floor mats
Dear Ms. Zhan:
In your letter dated February 17, 2025, you requested a tariff classification and country of origin ruling for marking purposes.
The article under consideration is a set of four polyvinyl chloride (PVC) automobile floor mats (Part Number JD888YY-BE1-3P-2#ML), which is designed to fit the contours of an automobile’s interior floor surface. The mats provide comprehensive coverage for the front and rear floor areas. 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.
You state that the PVC granules are purchased from China and imported to Malaysia for further processing. In Malaysia, the PVC granules are heated in an oven machine, then melted in a melting machine, and then finally molded into the pattern.
The applicable subheading for the set of four PVC automobile floor mats (Part Number JD888YY-BE1-3P-2#ML) 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% 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/.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” 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 the marking laws and regulations.
A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
Based on the manufacturing process, it is the opinion of this office that the PVC granules from China are substantially transformed in Malaysia into an identifiable article - automotive floor mat. As a result, the country of origin for the PVC automotive floor mats (Part Number JD888YY-BE1-3P-2#ML) will be Malaysia for marking purposes.
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