CBP Ruling N236007 — The tariff classification of a bath rug from China

Tariff classification

Headings: 5703

Product description

The submitted sample is a bath rug that is made from three layers. The top layer consists of microfiber polyester yarns that are tufted into a pre-existing woven base fabric. Some of the tufts are sheared creating a multi-level cut and loop pile surface in a rectangular pattern. The center and bottom layers are made from knit polyester mesh fabrics referred to as 3D mesh. Each of these fabrics have two mesh surfaces connected to each other by means of stiff monofilament yarn flowing from one side of the fabric to the other, forming a compressable core. The bottom layer is approximately twice as thick as the center layer. All three layers are bonded together. The mat measures approximately 25 x 36 inches. All of the edges are finished with a knit fabric binding.

CBP rationale

The applicable subheading for the bath mat 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

N236007 December 12, 2012 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.8030 Mr. Adam Lees Panalpina Inc. 1000A Castle Rd. Secaucus, NJ 07094 RE: The tariff classification of a bath rug from China Dear Mr. Lees: In your letter dated December 3, 2012 you requested a tariff classification ruling. The submitted sample is a bath rug that is made from three layers. The top layer consists of microfiber polyester yarns that are tufted into a pre-existing woven base fabric. Some of the tufts are sheared creating a multi-level cut and loop pile surface in a rectangular pattern. The center and bottom layers are made from knit polyester mesh fabrics referred to as 3D mesh. Each of these fabrics have two mesh surfaces connected to each other by means of stiff monofilament yarn flowing from one side of the fabric to the other, forming a compressable core. The bottom layer is approximately twice as thick as the center layer. All three layers are bonded together. The mat measures approximately 25 x 36 inches. All of the edges are finished with a knit fabric binding. The applicable subheading for the bath mat 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, Thomas J. Russo Director National Commodity Specialist Division

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