4 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

M86160 M8 Ruling Active

The tariff classification of a floor mat from India

Issued August 31, 2006 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

M8 M86160 (August 31, 2006)

Tariff classification

HTS codes: 5705.00.1000

Headings: 5705

Product description

The submitted sample, Style number “Wipe your Paws,” is a door or floor mat. The mat is made from 100 percent coir (coconut) yarns. The yarns are embedded in a vinyl backing. They are not woven, knotted or tufted. The top surface features a printed design of a paw print, bone, dog and the words “Wipe your Paws.” The rectangular mat measures approximately 18 x 30 inches.

CBP rationale

The applicable subheading for the coir mat will be 5705.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: of coir.

Full text

NY M86160 August 31, 2006 CLA-2-57:RR:NC:TA:349 M86160 CATEGORY: Classification TARIFF NO.: 5705.00.1000 Ms. Debbie Bell Beall’s Imports Inc. 1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of a floor mat from India Dear Ms. Bell: In your letter dated August 18, 2006 you requested a tariff classification ruling. The submitted sample, Style number “Wipe your Paws,” is a door or floor mat. The mat is made from 100 percent coir (coconut) yarns. The yarns are embedded in a vinyl backing. They are not woven, knotted or tufted. The top surface features a printed design of a paw print, bone, dog and the words “Wipe your Paws.” The rectangular mat measures approximately 18 x 30 inches. The applicable subheading for the coir mat will be 5705.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: of coir. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow M86160

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.