The tariff classification of a floor mat from Japan

N033237 July 28, 2008 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5702.99.2000 Kristin Huff Yamato Transport U.S.A., Inc. 18202 80th Ave S. Kent, WA 98032 RE: The tariff classification of a floor mat from Japan Dear Ms. Huff: In your letter dated July 10, 2008 you requested a tariff classification ruling. The submitted representative sample is identified as “Japanese Tatami Mats”. The surface layer of the mat, referred to as Japanese paper, consists of paper yarns and other yarns woven into a fabric. The paper yarns are rolled. The rest of the mat contains a layer of polyethylene felt, light density fiberboard and a layer of non-slip polyethylene. You indicate that the mats will be imported in 32 x 32 inch squares and will be ½ inch in thickness. Paper yarns and woven fabrics of paper yarns are considered to be textile for classification purposes. Chapter 57 provides for floor coverings in which the textile material serves as the exposed surface of the article when in use. The applicable subheading for the mat will be 5702.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 constructions, made up: of other textile materials: other. The rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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