The tariff classification of a bath mat from China

N298119 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 # MBR-17x24, 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 strip of knit fabric binding. The mat measures approximately 17 x 24 inches. The applicable subheading for Mfg Item # MBR-17x24 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 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