The tariff classification of a dish drying mat from China
Issued June 6, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0040
Headings: 6304
Product description
As requested the sample is being returned to you. The submitted sample is identified as VSN number 28419 “Dish Drying Mat.” The reversible mat has an outer surface of 100 percent polyester knit pile fabric with a 5 millimeter thick inner layer of polyurethane foam. The corners are rounded and the edges are finished with an overlock stitch. The mat measures approximately 15 x 20 inches.
CBP rationale
The applicable subheading for the dish drying mat will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted.
Full text
N253848 June 6, 2014 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a dish drying mat from China Dear Ms. Ayling: In your letter dated May 20, 2014 you requested a tariff classification ruling. As requested the sample is being returned to you. The submitted sample is identified as VSN number 28419 “Dish Drying Mat.” The reversible mat has an outer surface of 100 percent polyester knit pile fabric with a 5 millimeter thick inner layer of polyurethane foam. The corners are rounded and the edges are finished with an overlock stitch. The mat measures approximately 15 x 20 inches. The applicable subheading for the dish drying mat will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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