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NY I89766

January 29, 2003

CLA-2-57:RR:NC:TA:349 I89766


TARIFF NO.: 5705.00.2030; 8708.99.8080

Ms. Katherine Tu
Budge Industries, Inc.
1240 South Broad Street, Suite 140
Lansdale, PA 19446

RE: The tariff classification of a car mat, plates and undermat from China.

Dear Ms. Tu:

In your letter dated January 3, 2002 you requested a classification ruling.

The submitted sample is a car mat. You will also import an undermat and other floor mats referred to in your letter as plates. Samples of these items were not submitted, however you did supply a brochure. The upper surface of car mat style nos. SJ-3D222F/3D222R/3D333F/3D333R is made from polyester and nylon knit fabric. The middle layer is made from EVA plastic backed with an anti-slip coated fabric (referred to as foam mesh). The instant mat measures approximately 14 x 29 inches. It features molded raised sides and the edges are bound. This item is used in an automobile as a floor mat.

The other floor mats or plates will be available in two styles. Style no. MPP-HD is constructed in the same manner as the above mat. Style no. MPP-3D will not contain a fabric surface but is made from a vulcanized closed cell PE. The plates can be used in the trunk of a car or the cargo area of SUV’s and vans.

The undermat style number SJ-2075 is a mat that can be placed under an infant’s or child’s car seat to protect the car seat. The undermat is of textile material.

The applicable subheading for the car mats and fabric covered plates (MPP-HD) will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other carpets and other textile floor coverings, whether or not made up: other of man-made fibers. The duty rate will be 3.6 percent ad valorem.

The applicable subheading for the plastic plates (MPP-3D) and undermat will be 8708.99.8080, HTS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other: other: otherother. The rate of duty will be 2.5 percent ad valorem.

The car mats fall within textile category designation 665. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 John Hansen at 646-733-3043.


Robert B. Swierupski

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