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

NY A80385 March 11, 1996 CLA-2-57:RR:NC:TP:349 A80385 CATEGORY: Classification TARIFF NO.: 5703.30.0030; 9906.57.02 Ms. Darlene Williams Regal Rugs, Inc. P.O. Box 926 North Vernon, Indiana 47265 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of tufted bath mats from Mexico; Article 509 Dear Ms. Williams: In your letter dated February 15, 1996 you requested a ruling on the status of tufted bath mats from Mexico under the NAFTA. You submitted a price list containing representations of tufted bath mats that feature a Christmas motif. All the mats are made of 100 percent polypropylene yarn tufted into a pre-existing base with a layer of rubber latex applied on the back. The edges of the mats are bound with a polypropylene tape. The mats which are made in different holiday shapes (holly, wreath tree, gift, etc.) will vary in size from 21 x 33 inches to 25 x 27 inches. All components originate in Mexico. The applicable tariff provision for the tufted bath mats will be 5703.30.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials.... other: measuring not more than 5.25 m2 in area. The general rate of duty will be 7.3 percent ad valorem. The tufted bath mats, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 5.3 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Please note, that under the "Temporary Modification Established Pursuant To The North American Free Trade Agreement" tufted man-made fiber carpets from Mexico that are provided for in subheading 5703.30.00, HTSUSA, are entitled to a 4.2 percent ad valorem rate of duty under subheading 9906.57.02, HTSUSA. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division