U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
5702.92.0090
$7.5M monthly imports
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Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of mats from China or Taiwan.
NY D89855 April 21, 1999 CLA-2-57:RR:NC:TA:349 D89855 CATEGORY: Classification TARIFF NO.: 5702.92.0090; 4016.91.0000 Mr. Tony Leu Precision Enterprises Inc. 73 Franklin Drive Voorhees, New Jersey 08043 RE: The tariff classification of mats from China or Taiwan. Dear Mr. Leu: In your letter dated March 22, 1999 you requested a classification ruling. You submitted a piece of a bathtub mat. This mat will be available in two versions with the fabric lamination or without the lamination. You state the mats are made from a rubber material. The top surface of one mat is laminated to a woven man made fiber fabric. The fabric will be either solid or printed. Chapter Note 1 to Chapter 57 states…“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.” The applicable subheading for the rubber mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: floor coverings and mats. The duty rate will be 2.7 percent ad valorem. The applicable subheading for the laminated mat will be 5702.92.0090, HTS, which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs: other, not of pile construction, not made up: of man-made textile materials… other. The duty rate will be 4 percent ad valorem. The laminated mat falls within textile category designation 665. Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 John Hansen at 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division Basic ruling letter 1-6-97 version