The tariff classification of a mat from Indonesia and a pillow from China.
Issued August 7, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000, 5705.00.2030
Product description
The submitted samples are a “Groovy Girls” mat and pillow. The top surface of the “Groovy Rug Mat” is made from 100 percent acrylic knit pile fabrics. The various color pile ranges in length from approximately ½ inch to 3 inches. The bottom is composed of a knit man-made fiber fabric and a thin layer of plastic foam laminated to a knit polyester fabric. The polyester fabric features anti-slip dots. The four sides of the irregular quadrilateral mat measure approximately 34, 17, 24 and 26 inches. One corner of the mat has an embroidered “Groovy Girls” flower emblem. The outer shell of the “Groovy Pillow” is stated to be made from 90 percent polyester and 10 percent cotton knit pile fabrics. It is stuffed with a polyester filler. The pillow measures approximately 13.5 inches square. One side of the pillow features a pocket with a hook and loop fastener. The pocket may be used to store pajamas. Sewn onto one corner of the pillow is a “Groovy Girls” flower. As requested the samples are being returned.
CBP rationale
The applicable subheading for the rug will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other carpets and other textile floor coverings, whether or not made up: other… of man-made fibers. The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other.
Full text
NY I84479 August 7, 2002 CLA-2-57:RR:NC:TA:349 I84479 CATEGORY: Classification TARIFF NO.: 5705.00.2030; 9404.90.2000 Mr. John Mattson North Star World Trade Services, Inc. 980 Lone Oak Road, Suite 160 Eagan, MN 55121 RE: The tariff classification of a mat from Indonesia and a pillow from China. Dear Mr. Mattson: In your letter dated July 22, 2002 you requested a classification ruling on behalf of Manhattan Toy. The submitted samples are a “Groovy Girls” mat and pillow. The top surface of the “Groovy Rug Mat” is made from 100 percent acrylic knit pile fabrics. The various color pile ranges in length from approximately ½ inch to 3 inches. The bottom is composed of a knit man-made fiber fabric and a thin layer of plastic foam laminated to a knit polyester fabric. The polyester fabric features anti-slip dots. The four sides of the irregular quadrilateral mat measure approximately 34, 17, 24 and 26 inches. One corner of the mat has an embroidered “Groovy Girls” flower emblem. The outer shell of the “Groovy Pillow” is stated to be made from 90 percent polyester and 10 percent cotton knit pile fabrics. It is stuffed with a polyester filler. The pillow measures approximately 13.5 inches square. One side of the pillow features a pocket with a hook and loop fastener. The pocket may be used to store pajamas. Sewn onto one corner of the pillow is a “Groovy Girls” flower. As requested the samples are being returned. The applicable subheading for the rug will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other carpets and other textile floor coverings, whether or not made up: other… of man-made fibers. The duty rate will be 3.9 percent ad valorem. The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The mat falls within textile category designation 665. Based upon international textile trade agreements products of Indonesia are not subject to quota or visa requirements. The pillow falls within a subheading that is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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