The tariff classification of a dish drying mat from China

N240489 May 2, 2013 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Mr. Richard Castillo ClearFreight Inc. JFK International Airport, Bldg. #75 North Hangar Road, Suite 210 Jamaica, NY 11430 RE: The tariff classification of a dish drying mat from China Dear Mr. Castillo: In your letter dated April 4, 2013 you requested a tariff classification ruling on behalf of Glenmore Industries LLC. The submitted samples, are identified as “Dish drying Mat” Style # GM1001 (Brown) and Style # GM1002 (Light Brown and White). The reversible mats have an outer surface of 100 percent polyester knit pile fabric with a 4 millimeter thick inner layer of polyurethane foam. The edges are finished with an overlock stitch. They will be available in a 15 x 20 inch and 16 x 20 inch size. The applicable subheading for the dish drying mats will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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