CBP Ruling N179835 — The tariff classification of a dish drying mat from China

Tariff classification

Headings: 6304

Product description

The submitted sample is a dish drying mat. The product packaging also refers to it as a “Multi Purpose Magic Absorbing Mat.” The mat is made from a woven fabric stated to be composed of 72 percent biconstituent fiber (80 percent polyester, 20 percent nylon) and 28 percent polyester. The fabric is laminated to a center layer of plastic foam. The mat measures approximately 16 x 18 inches, has rounded corners and the edges are finished with a strip of woven binding fabric. It has multiple uses such as underneath a dish drying rack, underneath appliances or to protect a countertop. In your letter you suggest classification under subheading 6307.10.2030, HTSUS, as an other cleaning cloth. This item is not used as a cleaning cloth or dishcloth. It is our opinion that the dish drying mat is classifiable as an other furnishing article.

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

N179835 September 8, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Julio Ruvalcaba International Textile & Apparel, Inc. 1875 Century Park East, Suite 1040 Century City Los Angeles, CA 90067 RE: The tariff classification of a dish drying mat from China Dear Mr. Ruvalcaba: In your letter dated August 10, 2011 you requested a tariff classification ruling. The submitted sample is a dish drying mat. The product packaging also refers to it as a “Multi Purpose Magic Absorbing Mat.” The mat is made from a woven fabric stated to be composed of 72 percent biconstituent fiber (80 percent polyester, 20 percent nylon) and 28 percent polyester. The fabric is laminated to a center layer of plastic foam. The mat measures approximately 16 x 18 inches, has rounded corners and the edges are finished with a strip of woven binding fabric. It has multiple uses such as underneath a dish drying rack, underneath appliances or to protect a countertop. In your letter you suggest classification under subheading 6307.10.2030, HTSUS, as an other cleaning cloth. This item is not used as a cleaning cloth or dishcloth. It is our opinion that the dish drying mat is classifiable as an other furnishing article. 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 rate of duty 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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