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The tariff classification of a bath mat from China
Issued July 5, 2018 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N298115 (July 5, 2018)
Tariff classification
HTS codes: 5705.00.2030
Headings: 5705
Product description
Your letter was accompanied by a sample. A portion of the sample is being returned to you. The submitted sample, identified as Mfg Item # CHINCHILLA-20x30, is a bath mat. The mat is comprised of three layers: a face layer made from 100 percent polyester knit pile fabric, a middle layer of foam, and a bottom layer of non-woven polyester fabric that contains anti-slip dots. The layers are laminated together and the edges are capped with a narrow woven fabric. The rug measures 20 x 30 inches. In your letter
Full text
N298115 July 5, 2018 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of a bath mat from China Dear Mr. Stinson: In your letter dated May 31, 2018, you requested a tariff classification ruling. Your letter was accompanied by a sample. A portion of the sample is being returned to you. The submitted sample, identified as Mfg Item # CHINCHILLA-20x30, is a bath mat. The mat is comprised of three layers: a face layer made from 100 percent polyester knit pile fabric, a middle layer of foam, and a bottom layer of non-woven polyester fabric that contains anti-slip dots. The layers are laminated together and the edges are capped with a narrow woven fabric. The rug measures 20 x 30 inches. In your letter you suggested Mfg Item # CHINCHILLA-20x30 is classified under subheading 5702.42.2080, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 5702, HTSUS, covers woven carpets and other textile floor coverings; Mfg. Item # CHINCHILLA-20 x 30 is not of woven construction. The applicable subheading for Mfg Item # CHINCHILLA-20x30 will be 5705.00.2030, HTSUS, which provides “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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack 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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