The tariff classification of a doormat from China

NY R00779 September 20, 2004 CLA-2-73: RR:NC:N1:113 R00779 CATEGORY: Classification TARIFF NO.: 7323.91.5040 Ms. Shira Wadro Fiskars Brands, Inc. 780 Carolina Avenue Sauk City, WI 53583 RE: The tariff classification of a doormat from China Dear Ms. Wadro: In your letter dated August 31, 2004, you requested a tariff classification ruling. The merchandise is an oval mat made of cast iron with an open scrollwork design. The mat will be placed in front of a door or entryway. In your letter, you suggest classification under HTS 8306.29.0000 as statuettes and other ornaments, of base metal based upon the decorative nature of the mat. In our opinion, the mat, ornamental though it may be, serves a useful purpose no less efficiently than its plainer counterpart. The metal edged scrollwork likely provides an equal, if not superior, material to scrape debris from shoes than a traditional doormat. The applicable subheading for the doormat will be 7323.91.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of cast iron, not enameled, other, other. The rate of duty will be 5.3 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division