CBP Ruling N065895 — The tariff classification of mats from China

Tariff classification

Headings: 8708

Product description

The items concerned are the Front Dirt Catcher Car Mats (72581) and the Rear Dirt Catcher Car Mats (72582). Both Mats are comprised of a solid PVC (polyvinylchloride) plastic bottom mat with four (4) copper bulb rivets in each corner of a recessed area of the mat, a honeycombed PVC mat shaped to fit into the recessed area of the bottom mat with four copper rivet snaps in each corner and a polyester carpet mat with PVC backing shaped to fit into the recessed area of the bottom mat with four (4) copper rivet snaps in each corner. The only appreciable difference between the Front and Rear Dirt Catcher Mats is that they are shaped differently; the Front Dirt Catcher Mat is shaped to fit the front seat foot well of a passenger vehicle and the Rear Dirt Catcher Mat is shaped to fit the rear seat foot well of a passenger vehicle. The Front Dirt Catcher Car Mats measure approximately 29½ inches in length and 20¾ inches in width and the Rear Dirt Catcher Car Mats measure approximately 19 inches in length and 20¼ inches in width. Front Dirt Catcher Car Mats Rear Dirt Catcher Car Mats

Full text

N065895 July 20, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Janet Pendris Hampton DIRECT, Inc. P.O. Box 1199 Williston, VT 05495-1199 RE: The tariff classification of mats from China Dear Ms. Pendris, In your letter dated June 17, 2009, you requested a tariff classification ruling. The items concerned are the Front Dirt Catcher Car Mats (72581) and the Rear Dirt Catcher Car Mats (72582). Both Mats are comprised of a solid PVC (polyvinylchloride) plastic bottom mat with four (4) copper bulb rivets in each corner of a recessed area of the mat, a honeycombed PVC mat shaped to fit into the recessed area of the bottom mat with four copper rivet snaps in each corner and a polyester carpet mat with PVC backing shaped to fit into the recessed area of the bottom mat with four (4) copper rivet snaps in each corner. The only appreciable difference between the Front and Rear Dirt Catcher Mats is that they are shaped differently; the Front Dirt Catcher Mat is shaped to fit the front seat foot well of a passenger vehicle and the Rear Dirt Catcher Mat is shaped to fit the rear seat foot well of a passenger vehicle. The Front Dirt Catcher Car Mats measure approximately 29½ inches in length and 20¾ inches in width and the Rear Dirt Catcher Car Mats measure approximately 19 inches in length and 20¼ inches in width. Front Dirt Catcher Car Mats Rear Dirt Catcher Car Mats The applicable classification subheading for the Front and Rear Dirt Catcher Car Mats (72581 & 72582) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories of bodies … : Other: Other: Other.” The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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