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NY F89294

July 17, 2000

CLA-2-39:RR:NC:TA:350 F89294


TARIFF NO.: 3921.13.1950

Mr. Magda Kotek
Beijing Trade Exchange, Inc.
Washington, DC 20003

RE: The tariff classification of a urethane/felt door mat, intended for indoor or outdoor use, from China.

Dear Mr. Kotek:

In your letter dated July 5, 2000, you requested a classification ruling.

You submitted only a representative piece of material, however, it will be returned per your request.

While no weights or specific data were furnished, you write that this material will be imported as a finished door mat measuring about 20" x 30" (rectangular). This mat consists of a relatively thick layer of foam urethane plastics material which has been laminated to a printed top textile cover material composed of polyester man-made fibers which is not of a knit construction as stipulated in your correspondence, but rather, appears to be a needleloom felt. The overall thickness of this material is approximately 1 cm (.4 inch) which is largely comprised of the urethane foam layer.

Chapter 56, note 2(a) in the tariff states headings 5602 and 5603 do not cover: felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight of textile material or felt completely embedded in plastics or rubber (chapter 39 or 40).” From observation of the submitted sample, it appears to be well under 50% by weight of the textile portion.

Accordingly, the applicable subheading for the product will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of polyurethane plastics, cellular, combined with a single textile material, 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 George Barth at 212-637-7085.


Robert B. Swierupski

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