The tariff classification of teakwood bath mat and bamboo bath mat from China

N072438 September 14, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of teakwood bath mat and bamboo bath mat from China Dear Ms. Trotta In your letter dated August 5, 2009 you requested a tariff classification ruling. The ruling was requested on a “Teakwood Bath Mat”, item TMAN, and a “Bamboo Bath Mat” item BMAT. Samples of the items were submitted for our review. The samples will be returned to you as requested. The bath mats are made of teakwood or bamboo and are used in spas. The mats are composed of flat teakwood and bamboo tiles placed side by side that are spaced 5mm apart from each other. The individual tiles are being held together by thread in rows of nine and ten tiles. The teakwood and bamboo mats measure 21 1/4” long and 14” wide. The individual blocks measure 5cm long x 2cm wide x 5mm thick. The teakwood and bamboo mats both contain flat round rubber pieces located on the back of the mats and placed on a number of individual tiles. The applicable subheading for the teakwood and bamboo bath mats will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood, other, other, other, other. The rate of duty will be 3.3 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division