The tariff classification of textile floor coverings from China

N276065 June 24, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.30.8030 Ms. Sunny Kim C-Air International Inc. 9841 Airport Blvd., Suite 1400 Los Angeles, California 90045 RE: The tariff classification of textile floor coverings from China Dear Ms. Kim: In your letter dated May 6, 2016, but received by this office on May 26, 2015, you requested a tariff classification ruling on behalf of Popular Bath Products. A sample of a 3-piece bath mat set and two other individual bath mats accompanied your request. All of the samples are being returned to you, as requested, less a portion of each sample needed to facilitate our examination. Item Number 702910 is a tufted bath mat. The mat is made from acrylic yarns that are tufted into a pre-existing woven base. The back of the mat is coated with latex. The mat features a printed, cut pile surface; has serged edges; and measures approximately 19 x 31 inches. Item Number 768718 is tufted bath mat. The mat is made from polyester chenille yarns that are tufted into a woven polyester fabric base. The tufted yarns are left uncut giving the surface a popcorn effect. All of the edges of the mat are finished with a strip of fabric binding. The mat measures approximately 21 x 34 inches. Item Number 803280 is a 3-piece bath mat set comprised of a bath mat, contour mat, and toilet lid cover. All of items are made from polyester yarns that are tufted into a pre-existing woven base fabric. The bath mat and contour mat have a secondary backing of thermal plastic rubber (TPR). The toilet lid cover is backed with a non-woven fabric. The surface of the bath mat and contour mat features multi-colored alternating rows of cut and uncut tufted yarns creating a stripe pattern. The edges of both mats are finished with a strip of fabric binding. The bath mat measures approximately 19 x 30 inches. The contour mat with a cut-out allowing the mat to fit around the base of the toilet measures approximately 18 x 18 inches. The yarns on the toilet lid cover have been cut long creating a shag effect. The cover has elasticized edges and measures approximately 14 x 16 inches. You state the 3-piece bath mat set is packaged together as “goods for retail sale” at time of import. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The 3-piece bath mat set qualifies as "goods put up for retail sale." It is the opinion of this office that the rugs provide the essential character of the set. The applicable subheading for Items 702910, 768718 and 803280 will be 5703.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings, tufted, whether or not made up: Of other man-made textile materials: Other: Measuring not more than 5.25 m2 in area.” The rate of duty will be 6 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division