The tariff classification of outdoor coir door mats from India

N362043 June 18, 2026 CLA-2-57:OT:RR:NC:CEE004:N2:349 CATEGORY: Classification TARIFF NO.: 5702.20.2000 Ms. Lesa King JCPenney 6501 Legacy Drive, B100 Plano, TX 75024-4161 RE: The tariff classification of outdoor coir door mats from India Dear Ms. King: In your letter dated June 3, 2026, you requested a tariff classification ruling for two outdoor coir door mats. Samples of the two mats and photographs detailing the manufacturing process were provided. The samples will be returned as requested. The submitted sample, identified as "STRIPE-2," is a rectangular outdoor coir door mat with rubber backing measuring approximately 18 x 30 inches. To manufacture, woven coir fabric is layered between two sheets of rubber over a mold which creates the design. The layers are heated and compressed in a hydraulic press to create a rubber design on the front and a rubber backing. The face of the mat features a geometric ribbed striped pattern design and a one-inch ribbed border. The majority of the surface area is of coir woven fabric. The submitted sample, identified as "CAT-1," is a rectangular outdoor coir door mat measuring approximately 18 x 30 inches. The face of the mat features a decorative design impression depicting a cat flanked by eight paw prints. The cat and paw design on the face of the mat, the one-inch ribbed border and backing are of rubber while the majority of the surface area on the face is of coir pile. You state the mat is made using the same hydraulic pressing process as STRIP-2 but using a woven pile coconut fiber (coir) material; however, the sample provided suggests the coir material may not be woven. The applicable subheading for "STRIPE-2” outdoor coir door mat will be 5702.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", Schumacks", "Karamanie" and similar hand-woven rugs: Floor coverings of coconut fibers (coir): Other.” The rate of duty will be Free. We are unable to issue a ruling on the “CAT-1” outdoor coir door mat without a sample of the coir material and a detailed description of how the coir material is formed. The duty cited above is current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division