I80601 I8 Ruling Active

The tariff classification of motor vehicle Car Mats from Colombia

Issued April 15, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted samples of motor vehicle car mats that are used for protection inside “any and all vehicles”. Sample #1 is made of mixed polyester. Sample #2 is made of polyester and cotton. Sample #5 is made of polyester. These mats do not meet the “thickness, stiffness and strength” criteria for a textile floor covering noted in the Chapter 57 Notes – material consists of thin layers of non-woven or needle loomed felt.

CBP rationale

The applicable subheading for the motor vehicle Car Mats will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other.

Full text

NY I80601 April 15, 2002 CLA-2-87:RR:NC:MM:101 I80601 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Mauricio Mazo 1239 Fairlake Trace #1310 Weston, Florida 33326 RE: The tariff classification of motor vehicle Car Mats from Colombia Dear Mr. Mazo: In your letter dated March 21, 2002 you requested a tariff classification ruling. You submitted samples of motor vehicle car mats that are used for protection inside “any and all vehicles”. Sample #1 is made of mixed polyester. Sample #2 is made of polyester and cotton. Sample #5 is made of polyester. These mats do not meet the “thickness, stiffness and strength” criteria for a textile floor covering noted in the Chapter 57 Notes – material consists of thin layers of non-woven or needle loomed felt. The applicable subheading for the motor vehicle Car Mats will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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