N150578 N1 Ruling Active

The tariff classification of a dish drying mat from China

Issued March 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

The submitted sample is a dish drying mat. The mat is made from 80 percent polyester and 20 percent nylon woven fabric. The fabric is laminated to a center layer of plastic foam. All of the edges are finished with a strip of woven fabric. The mat will be available in a 16 x 18 and 18 x 24 inch size. It has multiple uses for example underneath a dish drying rack, underneath appliances or to protect a countertop.

CBP rationale

The applicable subheading for the dish drying mat will be 6304.93.0000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.

Full text

N150578 March 18, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Marie-Ange Leon Raytex Industries 130 Crossways Park Drive Woodbury, N.Y. 11797 RE: The tariff classification of a dish drying mat from China Dear Ms. Leon: In your letter dated February 24, 2011 you requested a classification ruling. The submitted sample is a dish drying mat. The mat is made from 80 percent polyester and 20 percent nylon woven fabric. The fabric is laminated to a center layer of plastic foam. All of the edges are finished with a strip of woven fabric. The mat will be available in a 16 x 18 and 18 x 24 inch size. It has multiple uses for example underneath a dish drying rack, underneath appliances or to protect a countertop. The applicable subheading for the dish drying mat will be 6304.93.0000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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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