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The tariff classification of a bath mat from China
Issued December 21, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N236039 (December 21, 2012)
Tariff classification
HTS codes: 5705.00.2030
Headings: 5705
Product description
The submitted sample is a bath mat. It is composed of three layers. The face is made from 100 percent polyester knit pile fabric. The middle layer is made from polyurethane foam and the bottom layer is a styrene butadiene rubber (SBR). The layers are laminated together and the edges are finished with a strip of woven fabric. The mat measures approximately 19 x 31 inches. In your letter you suggest classification of the bath mat under 5703.30.8030, HTSUS, as a tufted floor covering. As noted above the exposed surface of the mat is of a knit pile construction not a tufted construction.
CBP rationale
The applicable subheading for the bath 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
N236039 December 21, 2012 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Mr. Lenny Fishman Panalpina Inc. 1000A Castle Road Secaucus, NJ 07094 RE: The tariff classification of a bath mat from China Dear Mr. Fishman: In your letter dated December 4, 2012 you requested a classification ruling on behalf of Town & Country Linen Corp. The submitted sample is a bath mat. It is composed of three layers. The face is made from 100 percent polyester knit pile fabric. The middle layer is made from polyurethane foam and the bottom layer is a styrene butadiene rubber (SBR). The layers are laminated together and the edges are finished with a strip of woven fabric. The mat measures approximately 19 x 31 inches. In your letter you suggest classification of the bath mat under 5703.30.8030, HTSUS, as a tufted floor covering. As noted above the exposed surface of the mat is of a knit pile construction not a tufted construction. The applicable subheading for the bath 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, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
Classification and country of origin determination for floor mats; 19 CFR 102.21(c)(2); tariff shift
Classification and country of origin determination for a bathmat; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis
Country of origin determination for a bathmat; 19 CFR 102.21(c)(2)
Classification and country of origin determination for a chenille bathmat; 19 CFR 102.21(c)(2); tariff shift
Classification and country of origin determination for a bathmat; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis
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