The tariff classification of bath mats from China

N175600 August 12, 2011 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Mr. Rennie Alston IDS USA 2 Panasonic Way North Building, 3/F Secaucus, NJ 07096 RE: The tariff classification of bath mats from China Dear Mr. Alston: In your letter dated July 15, 2011 you requested a classification ruling. You submitted two samples of memory foam bath mats. The mats will be made in two series identified as Style’s KHL-RUG-M1, KHL-RUG-M2, KHL-RUG-M3, KHL-RUG-U3, KHL-RUG-M5 and KHL-RUG-S1, KHL-RUG-S2, KHL-RUG-S3, KHL-RUG-S5 and KHL-RUG-U7. The mats are made from three layers. The top layer is composed of a knit pile fabric made from 100 percent polyester, the middle layer is memory foam and the back layer is a knit fabric coated with either PVC or SBR. The layers are laminated together and the edges are finished with a strip of knit fabric binding. The face of the KHL-RUG-M1 series is a coral fleece while the face of the KHL-RUG-S1 is a shag. As a textile material serves as the exposed surface of the mats when in use they will be classified as a textile floor covering. The applicable subheading for both series of the bath mats will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carpets and other textile floor coverings, whether or not made up: other… of man-made fibers. The duty rate 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division