HQ 080651: Tariff classification of vinyl car mats manufactured in Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 080651

                                  October 31, 1988


          CLA-2 CO:R:C:G 080651 DC

          CATEGORY: Classification

          TARIFF NO.: 8708.99.5090

          Mr. Michael O'Neill
          O'Neill & Whitaker, Inc.
          United States Customs Brokers
          19700 Susana Road
          Compton, California 90221

          RE: Tariff classification of vinyl car mats manufactured
              in Taiwan

          Dear Mr. O'Neill:

               Your letter dated June 10, 1987, addressed to our New York
          office concerning the tariff classification of vinyl car mats,
          was referred to this office for a direct reply to you.

          FACTS:

               The merchandise involved consists of vinyl car mats.  You
          intend to import the product in a four piece set, two mats for
          the forward seats and two for the rear seat.

          ISSUE:

               Are the vinyl floor mats automobile accessories within the
          purview of Chapter 87, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA)?

               Do the vinyl car mats fall within the definition of floor
          coverings for classification purposes under the Tariff Schedules
          of the United States (TSUS)?

          LAW AND ANALYSIS:

               The Explanatory Notes to the Harmonized Commodity Descrip-
          tion and Coding System constitute the official interpretation of
          the HTSUSA at the international level.  The explanatory notes to
          heading 87.08, provide in pertinent part that "[p]arts and
          accessories of this heading include: *** floor mats (other than
          of textile material or unhardened vulcanized rubber), etc."














                                         -2-


               The explanatory notes to heading 87.08 also provide:

               This heading covers parts and accessories of headings 87.01
               to 87.05, provided the parts and accessories fulfil the
               following conditions:

                    (1) They must be identifiable as being suitable for use
                        solely or principally with the above-mentioned
                        vehicles; and

                   (ii) They must not be excluded by the provisions of the
                        notes to section XVII (see the corresponding
                        General Explanatory note).

               Although we do not consider the vinyl car mats to be "floor
          coverings" for the purpose of classification under the TSUS, it
          is our opinion that the above-cited explanatory note mandates
          classification of these mats as accessories under heading 8708,
          HTSUSA.  Our rationale for this position is that the vinyl car
          mats are described in the cited note and they fulfil the
          conditions of the note, viz, they are suitable for use solely or
          principally with the motor vehicles of headings 87.01 to 87.05
          and they are not excluded from classification under Chapter 87 by
          the provisions of the notes to section XVII.

               Based on the enclosed copy of our ruling dated April 21,
          1988 (our file 079710), the vinyl car mats are classifiable under
          the provision for other articles not specially provided for, of
          rubber or plastics in item 774.58, TSUS, and dutiable at the rate
          of 5.3 percent ad valorem.

          HOLDING:

               Under the proposed HTSUSA the applicable subheading is
          8708.99.5090 as parts and accessories of the motor vehicles of
          headings 87.01 to 87.05, other parts and accessories, other,
          other, other with duty at the rate of 3.1 percent ad valorem.
























                                         -3-


               This classification represents the current position of the
          Customs Service regarding the dutiable status of the merchandise
          under the HTSUSA which becomes effective on January 1, 1989.  If
          there are changes before that date this advice may not continue
          to be applicable.

               Under the TSUS the vinyl car mats are classifiable under
          item 774.58, TSUS.

                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division

          Enclosure











































          6cc: A.D.N.Y. Seaport
          1cc: D.D. Los Angeles
          1cc: John Durant
          DCahill:tj:typed 08/11/88