The tariff classification of placemats, rugs, stair treads, and chair pads from Bolivia.
Issued April 23, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000, 6304.93.0000, 5705.00.2010, 6302.51.4000, 6304.99.6010, 5705.00.2030, 5705.00.2020
Product description
You submitted a sample of placemat, and representative samples of a chair pad, and rug. In your letter you also state you will be importing stair treads. All of the samples in this request are comprised of strips of used fabric which is braided and sewn together. All of the samples with the exception of the placemat will be made in either 80 percent cotton, man-made fiber, or wool and 20 percent textile of unknown content. The placemat is oval and is made of 100 percent cotton braided fabric strips. It will measure either 12 inches by 18 inches or 14 inches by 20 inches. The submitted chair pad is circular in shape and will come in a variety of sizes ranging from 12 inches to 15 inches. The submitted braided rug sample contains a two inch fringe at each end, and as stated in your letter all the imported rugs will be over 4 square feet in area. You also note that the stair treads will be oval and measure 9 inches by 27 inches.
CBP rationale
The applicable subheading for the placemat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The applicable subheading for the rugs and stair treads of wool will be 5705.00.2010, HTS, which provides for other carpets and other textile floor coverings, whether or not made up: other. The applicable subheading for the rugs and stair treads of cotton will be 5705.00.2020, HTS, which provides for other carpets and other textile floor coverings, whether or not made up: other. The applicable subheading for the rugs and stair treads of man-made fibers will be 5705.00.2030, HTS, which provides for other carpets and other textile floor coverings, whether or not made up: other. The applicable subheading for the chair pads of cotton will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the chair pads of man-made fibers will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of synthetic fibers. The applicable subheading for the chair pads of wool will be 6304.99.6010, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of other textile materials: other: other: of wool or fine animal hair.
Full text
NY 884897 April 23, 1993 CLA-2-63:S:N:N6:349 884897 CATEGORY: Classification TARIFF NO.: 6302.51.4000; 5705.00.2010; 5705.00.2020; 5705.00.2030: 6304.92.0000; 6304.93.0000; 6304.99.6010 Mr. Luis A. Veltze Proseinpe S.R.L. P.O. Box 2054 Calle Mercado 1385 Cochabamba - Bolivia RE: The tariff classification of placemats, rugs, stair treads, and chair pads from Bolivia. Dear Mr. Veltze: In your letter dated March 19, 1993, received in this office on March 30, 1993 you requested a tariff classification ruling. You submitted a sample of placemat, and representative samples of a chair pad, and rug. In your letter you also state you will be importing stair treads. All of the samples in this request are comprised of strips of used fabric which is braided and sewn together. All of the samples with the exception of the placemat will be made in either 80 percent cotton, man-made fiber, or wool and 20 percent textile of unknown content. The placemat is oval and is made of 100 percent cotton braided fabric strips. It will measure either 12 inches by 18 inches or 14 inches by 20 inches. The submitted chair pad is circular in shape and will come in a variety of sizes ranging from 12 inches to 15 inches. The submitted braided rug sample contains a two inch fringe at each end, and as stated in your letter all the imported rugs will be over 4 square feet in area. You also note that the stair treads will be oval and measure 9 inches by 27 inches. The applicable subheading for the placemat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the rugs and stair treads of wool will be 5705.00.2010, HTS, which provides for other carpets and other textile floor coverings, whether or not made up: other... of wool or fine animal hair. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the rugs and stair treads of cotton will be 5705.00.2020, HTS, which provides for other carpets and other textile floor coverings, whether or not made up: other... of cotton. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the rugs and stair treads of man-made fibers will be 5705.00.2030, HTS, which provides for other carpets and other textile floor coverings, whether or not made up: other... of man-made fibers. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the chair pads of cotton will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the chair pads of man-made fibers will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.6 percent ad valorem. The applicable subheading for the chair pads of wool will be 6304.99.6010, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of other textile materials: other: other: of wool or fine animal hair. The rate of duty will be 6.4 percent ad valorem. The items in this request are not eligible for duty-free treatment under the Andean Trade Preference Act (ATPA). 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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