The tariff classification and status under the North American Free Trade Agreement (NAFTA), of bath mats from Mexico; Article 509

NY 801247 September 7, 1994 CLA-2-57:S:N:N6:349 801247 CATEGORY: Classification TARIFF NO.: 5702.49.1080 Ms. Elizabeth Mince Atlanta Customs Brokers 5099 Southridge Parkway Suite 116 Atlanta, GA 30349 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of bath mats from Mexico; Article 509 Dear Ms. Mince: In your letter dated August 10, 1994, on behalf of Unitex International, Inc., you requested a ruling on the status of bath mats from Mexico under the NAFTA. The submitted samples consist of two bath mats which measure approximately 18 x 24 inches and 20 x 30 inches. The mats are made from a heavyweight 100 percent cotton terry toweling fabric. In your letter you state that the griege terry toweling fabric is manufactured in either Pakistan or India and is sent to Mexico for further processing. In Mexico the fabric is bleached, cut, sewn, hemmed, labeled and packed. The applicable tariff provision for the bath mats will be 5702.49.1080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for carpets and other floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs: other, of pile construction, made up: of other textile materials: of cotton, other. The general rate of duty will be 4.2 percent ad valorem. Each of the non-originating materials used to make the bath mats has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/57(b). The mat is made from a fabric which is classified in heading 5802, HTS. This heading is outside Chapter 57 and is not one of the exceptions listed in the above note. The bath mats will be entitled to a 3.7 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport