CBP Ruling L80501 — The tariff classification of Carpet Assembly and Carpet Trim Bale from Canada.

Tariff classification

Headings: 5505, 8708

Product description

The first item is an Automotive Carpet Assembly. It is a piece of 100 % nylon tufted carpet sheet (called a blank) that has been molded to a fiber pad insulator. The assembly has “cut outs” in customer requested areas and may contain other assemblies and fasteners such as plastic heat ducts, push pins, retainer clips etc. This part is sold to automotive assembly plants and makes up the floor of the automobile. The second item is a Carpet Trim Bale. During the molding process of the above carpet assembly, excess carpet is trimmed off the assembly. This carpet is then crushed in an “electronic baler” into a “block.” This block is then returned to the original carpet sheet supplier in the U.S.

CBP rationale

The applicable subheading for the Automotive Carpet Assembly will be 8708.29.5060, 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 of bodies (including cabs); Other; other. The applicable subheading for the Carpet Trim Bale will be 5505.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Waste (including noils, yarn waste and garneted stock) of man made fibers; of nylon or other polyamides.

Full text

NY L80501 October 27, 2004 CLA-2-87:RR:NC:MM:101 L80501 CATEGORY: Classification TARIFF NO.: 8708.29.5060, 5505.10.0020 Ms. Jodi C. Latner Livingston International Trade Services, Inc. Gateway Executive Park 3556 Lakeshore Road. Suite 200 Buffalo, NY 14219 RE: The tariff classification of Carpet Assembly and Carpet Trim Bale from Canada. Dear Ms. Latner: In your letter dated October 19, 2004 you requested a tariff classification ruling on behalf of Magee Rieter Automotive Systems, Canada. The first item is an Automotive Carpet Assembly. It is a piece of 100 % nylon tufted carpet sheet (called a blank) that has been molded to a fiber pad insulator. The assembly has “cut outs” in customer requested areas and may contain other assemblies and fasteners such as plastic heat ducts, push pins, retainer clips etc. This part is sold to automotive assembly plants and makes up the floor of the automobile. The second item is a Carpet Trim Bale. During the molding process of the above carpet assembly, excess carpet is trimmed off the assembly. This carpet is then crushed in an “electronic baler” into a “block.” This block is then returned to the original carpet sheet supplier in the U.S. The applicable subheading for the Automotive Carpet Assembly will be 8708.29.5060, 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 of bodies (including cabs); Other; other. The rate of duty will be 2.5 percent. The applicable subheading for the Carpet Trim Bale will be 5505.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Waste (including noils, yarn waste and garneted stock) of man made fibers; of nylon or other polyamides. The rate of duty will be Free. 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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