The tariff classification of a bath mat set from China
Issued October 22, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5703.30.8030
Headings: 5703
Product description
You will be importing a 3-piece bath mat set. The set will contain a bath mat, contour mat and toilet lid cover. A photo of the sets was submitted with your request. All of the items are stated to be tufted with a polyester and acrylic blended pile surface. The bath mat and contour mat feature a skid resistant bottom. You indicate that the bath mat will measure approximately 18 x 30 inches, the contour mat 18 x 18 inches and the toilet lid cover 14 x 18 inches. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The 3-piece bath mat set qualifies as "goods put up for retail sale." It is the opinion of this office that the rugs provide the essential character of the set.
CBP rationale
The applicable subheading for the bath mat set will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor covering, tufted whether or not made up: of other man-made textile materials: other…measuring not more than 5.
Full text
N125396 October 22, 2010 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.8030 Ms. Gwen C. Ozieblo Anna’s Linens 3550 Hyland Avenue Costa Mesa, CA 92626 RE: The tariff classification of a bath mat set from China Dear Ms. Ozieblo: In your letter dated September 28, 2010 you requested a classification ruling. You will be importing a 3-piece bath mat set. The set will contain a bath mat, contour mat and toilet lid cover. A photo of the sets was submitted with your request. All of the items are stated to be tufted with a polyester and acrylic blended pile surface. The bath mat and contour mat feature a skid resistant bottom. You indicate that the bath mat will measure approximately 18 x 30 inches, the contour mat 18 x 18 inches and the toilet lid cover 14 x 18 inches. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The 3-piece bath mat set qualifies as "goods put up for retail sale." It is the opinion of this office that the rugs provide the essential character of the set. The applicable subheading for the bath mat set will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor covering, tufted whether or not made up: of other man-made textile materials: other…measuring not more than 5.25 m2 in area. The rate of duty will be 6 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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