855712 85 Ruling MODIFIED

The tariff classification a bath mat from Pakistan.

Issued August 17, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.92.0000

Headings: 6304

Product description

The submitted sample is a bath mat constructed of 100% cotton terry toweling material. The bath mat is a white color, measures approximately 20 1/3 inches by 31 3/8 inches, all four edges are sewn and the center has a flat woven stripe design which criss-crosses the corners. This bath mat is used on the floor while bathing, then draped over the tub when finished and therefore is not considered a floor covering.

CBP rationale

The applicable subheading for a bath mat will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of cotton.

Full text

NY 855712 CLA-2-63:S:N:N349:3H 855712 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Jean D. Duncan, CHB Jean D. Duncan Customs Brokers, Inc. P.O. Box 20696 / Atlanta Airport Atlanta, GA 30320 RE: The tariff classification a bath mat from Pakistan. Dear Ms. Duncan: In your letter dated August 17, 1990, on behalf of Amtex International Corp., you requested a tariff classification ruling. The submitted sample is a bath mat constructed of 100% cotton terry toweling material. The bath mat is a white color, measures approximately 20 1/3 inches by 31 3/8 inches, all four edges are sewn and the center has a flat woven stripe design which criss-crosses the corners. This bath mat is used on the floor while bathing, then draped over the tub when finished and therefore is not considered a floor covering. The applicable subheading for a bath mat will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of cotton. The rate of duty will be 7.2 percent ad valorem. The bath mat falls within textile category designation 369. Based upon international textile trade agreements, products of Pakistan are subject to visa and quota requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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