The tariff classification and country of origin of a plastic mat from China

N340223 December 2, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification; Country of Origin TARIFF NO.: 3924.90.1050 Mr. Victor Quintana Mohawk Home 160 South Industrial BlvdCalhoun, GA 30701 RE:  The tariff classification and country of origin of a plastic mat from China Dear Mr. Quintana: In your letter dated May 20, 2024, you requested a classification and country of origin ruling.  A sample, product process breakdown sheet, and store advertising website were reviewed. The merchandise is identified as a kitchen rug, SKU M516.  The article is a rectangular beige mat with three layers that measure approximately 20 inches wide by 40 inches long. You indicate that the external surface area of the upper is coated with polyurethane. The base fabric is coated with polyurethane on a non-woven polyester base. The back of the mat is a polyurethane-coated fabric laminated with neoprene foam rubber. The mat is designed and marketed for household use. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.  Laboratory analysis reveals that the sample mat comprises a man-made non-woven fabric coated, covered, impregnated, or laminated with poly (ether-ester urethane) type plastic material and bonded with rubber foam. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The man-made non-woven fabric coated, covered, impregnated, or laminated with poly (ether-ester urethane) type plastic material performs the primary role of providing a cushion for the user. The rubber back performs the subordinate role of preventing the mat from sliding on the floor. Therefore, it is the opinion of this office that the man-made non woven fabric coated, covered, impregnated, or laminated poly ether-ester urethane type plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the plastic mat, SKU M516 is 3924.90.1050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. 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 at https://hts.usitc.gov/. You also requested a determination of the country of origin for the kitchen mat. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part." The courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff'd, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982). However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff'd, 702 F.2d 1022 (Fed. Cir. 1983). Substantial transformation determinations are based on the totality of the evidence. See Headquarters Ruling (HQ) W968434, date January 17, 2007, citing Ferrostaal Metals Corp. v. United States, 11 CIT 470, 478, 664 F. Supp. 535, 541 (1987). Based on the information you provided, the raw materials are sourced from China. The polyurethane is coated onto the non-woven polyester base to form the polyurethane plastic sheeting fabric. The polyurethane fabric is laminated with foam rubber backing. This production process is conducted in China. The plastic mat is cut into finished sizes of 20 inches wide by 40 inches long, then packaged, labeled, and shipped from Vietnam. Concerning the polyurethane fabric, the lamination of the polyurethane fabric with a rubber back is identified as articles of plastic mats upon importation into Vietnam. Cutting the plastic mats into finished sizes, packaging, labelling, and shipping are not complex operations and do not substantially transform the plastic components into a product of Vietnam origin. The country of origin of the plastic mat is China. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division