The tariff classification of a bath mat from China

N206675 March 23, 2012 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a bath mat from China Dear Ms. Aldinger: In your letter dated February 14, 2012 you requested a classification ruling. The submitted sample is identified is a “Memory Foam Bath Mat” Item 9014352. It is made from a knit pile polyester fabric top layer and a layer of polyurethane foam that are quilted together and then laminated to an anti-slip backing fabric. The bath mat measures 17 x 24 inches. The edges are finished with a woven fabric binding or capping. The applicable subheading for the bath mat 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, Thomas J. Russo Director National Commodity Specialist Division