U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of mats from India.
NY E86515 September 20, 1999 CLA-2-46:RR:NC:SP:230 E86515 CATEGORY: Classification TARIFF NO.: 4602.10.8000; 6302.51.4000 Mr. Sam Pontieri Alpha International 40 Parker Rd., Suite 201 Elizabeth, NJ 07207 RE: The tariff classification of mats from India. Dear Mr. Pontieri: In your letter dated August 29, 1999, you requested a tariff classification ruling on behalf of your client, Park B. Smith Ltd. (New York City). Two samples were submitted and are being returned to you as requested. The first item is identified simply as a “straw mat.” It is a 13” x 20” place mat composed of strips of straw placed side by side and interwoven with perpendicular strands of textile yarn spaced about ¼” to ½” apart from one another. Cotton-fabric edging has been sewn around the entire circumference of the mat so as to form a 1½”-wide border on both the front and back surfaces. The applicable subheading for the “straw mat” will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3 percent ad valorem. Articles classifiable under subheading 4602.10.8000, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB," then search for the term "GSP". The second item, identified as “Pattern SW 1323,” is a woven cotton place mat with small bundles of straw inserted in the weft. All of the edges are hemmed and it measures approximately 13.5 x 20 inches. The applicable subheading for the Pattern SW 1323 mat will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The duty rate will be 6.8 percent ad valorem. The “Pattern SW 1323” place mat falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to 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.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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division