The tariff classification of a cargo mat from Germany

NY J84657 May 7, 2003 CLA-2-57:RR:NC:TA:349 J84657 CATEGORY: Classification TARIFF NO.: 5703.30.0030 Mr. Bradford Clifton Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a cargo mat from Germany Dear Mr. Clifton: In your letter dated May 1, 2003 you requested a tariff classification ruling. The subject merchandise is a reversible cargo mat. A sample was not submitted however, you supplied a page from your Cayenne Options catalogue. You state that one side of the mat has a polyester velour finish and that the other side has a non-slip rubber finish. The polyester side is tufted and the mat measures 1.41 square meters. In your letter you suggest classification under subheading 8708.99.8080, HTS, for the cargo mat. The Explanatory Notes to Section XVII General Note iii(c) states that parts and accessories covered more specifically elsewhere in the nomenclature will be classified as such. In this case tufted textile floor coverings are more specifically provided for in heading 5703, HTS. You suggest classification under subheading 5705.00.2030, HTS. The tufted cargo mat is more specifically provided for as a tufted floor covering than as an other floor covering. The applicable subheading for the cargo mat will be 5703.30.0030, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 6.2 percent ad valorem. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division