N118893 N1 Ruling Active

The tariff classification of a floor mat from China

Issued September 3, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5705.00.2030

Headings: 5705

Product description

The submitted sample, identified as Cat Litter Mat (68590), is a mat. The mat consists of extruded polyvinyl chloride (PVC) monofilament yarns that form a non-woven fabric. It is backed with a polyvinyl chloride plastic sheet as a base and heat pressed to form paw prints and a border effect. The semi-circular mat measures approximately 14 x 23 inches.

CBP rationale

The applicable subheading for the mat will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: other… of man-made fibers.

Full text

N118893 September 3, 2010 CLA-2-57:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Ms. Janet Pendris Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a floor mat from China Dear Ms. Pendris: In your letter dated August 10, 2010 you requested a classification ruling. The submitted sample, identified as Cat Litter Mat (68590), is a mat. The mat consists of extruded polyvinyl chloride (PVC) monofilament yarns that form a non-woven fabric. It is backed with a polyvinyl chloride plastic sheet as a base and heat pressed to form paw prints and a border effect. The semi-circular mat measures approximately 14 x 23 inches. The applicable subheading for the mat will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), 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 3.3 percent ad valorem. 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

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