CLA-2-57:RR:NC:TA:349 C86472
Mr. Ray Reynolds
Lee Hardeman
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of two doormats from China.
Dear Mr. Reynolds:
In your letter dated April 13, 1998 you requested a tariff
classification ruling on behalf of Multy Industries, Inc.
You submitted a piece of a cocoa mat and a sample of a grass
mat. The cocoa mat is made from coconut fibers (coir) with a
vinyl backing. The fibers are embedded in the vinyl backing.
The mat is not woven, knit or tufted. The upper surface features
a flower and leaf design. The second mat is referred to as a
"Dragon" door mat. This mat is stated to be made from
"Eulaliopsis Binata." You note in your letter that the common
name for this material is "mountain grass". It measures 18 by 30
inches and is a half moon shape. It is constructed from plaiting
materials intertwined together forming an open mesh type design.
The samples are being returned.
The applicable subheading for the cocoa mat will be
5705.00.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other carpets and other textile floor
coverings, whether or not made up: of coir. The rate of duty
will be Free.
The applicable subheading for the "Dragon" door mat will be
4601.20.8000, HTS, which provides for plaiting materials, plaits
and similar products of plaiting materials, bound together in
parallel strands or woven, in sheet form, whether or not being
finished articles; mats, matting and screens of vegetable
materials; other; floor coverings. The rate of duty will be 0.6
percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs 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, contact National Import Specialist John
Hansen at 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division