Tariff classification of an automobile floor mat

HQ 081484 July 11, 1988 CLA-2 CO:R:C:G 081484 c 825860 CATEGORY: Classification TARIFF NO.: 389.62; 5705.00.2030 Mr. Viktor Baruh Vice President Lana Moro Inc. Street Level Showroom 260 Fifth Avenue New York, New York 10001 RE: Tariff classification of an automobile floor mat Dear Mr. Baruh: Your letter dated October 14, 1987, concerning the tariff classification of an automobile car mat made in Turkey, has been forwarded to this office for a direct reply to you. FACTS: The sample submitted is an automobile floor mat made of a needle-punched nonwoven fabric of man-made fiber construction that contains a plasticized surface and a latex backing. ISSUE: 1. Is the floor mat considered an automobile accessory within the purview of chapter 87, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? 2. Is the floor mat a "floor covering" within the purview of chapter 57, HTSUSA? LAW AND ANALYSIS: The explanatory notes to heading 87.08, HTSUSA, provide in pertinent part that "[p]arts and accessories of this heading include: *** floor mats (other than of textile material or unhardened vulcanized rubber), etc." Inasmuch as the subject mat is of textile material it would not be considered an automobile accessory within the purview of chapter 87, HTSUSA. - 2 - Legal Note 1 to chapter 57, HTSUSA, provides as follows: For the purposes of this chapter the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. Although we do not consider the instant floor mat to be a floor covering for the purposes of classification under the current tariff schedules, it is our opinion that the above- cited legal note mandates classification of the instant mat under chapter 57, HTSUSA. Our rationale for this position is that textile material serves as the exposed surface of the article when it is in use and the mat certainly has the characteristics of textile floor coverings except that it is intended for use over an already existing floor covering. Based on the enclosed copy of our ruling dated April 21, 1988 (our file 079710), it is our position that the sample mat is classifiable under the provision for articles not specially provided for, of textile materials, other articles not specially provided for, not ornamented, of man-made fibers, other, other, in item 389.6270, Tariff Schedules of the United States Annotated, TSUSA, and dutiable at the rate of 9 percent ad valorem. HOLDING: Under the proposed HTSUSA the applicable subheading is 5705.00.2030 as other textile floor coverings, other, of man- made fiber with duty at the rate of 6.5 percent ad valorem. This classification represents the current position of the Customs Service regarding the dutiable status of the merchandise under the proposed HTSUSA. If there are changes before enactment this advice may not continue to be applicable. - 3 - Under the TSUSA the automobile floor mat is classifiable under item 389.6270, TSUSA. Sincerely, John Durant, Director Commercial Rulings Division Enclosure 6cc: A.D., NY Seaport 1cc: George Barth 1cc: John Durant CO:R:C:G:DCAHILL:lw 5/2/88 6/7/88 6/15/88 6/21/88