HQ 081484: Tariff classification of an automobile floor mat

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 081484

                                     July 11, 1988


            CLA-2 CO:R:C:G  081484 c  825860

            CATEGORY:  Classification

            TARIFF NO.:  389.62; 5705.00.2030

            Mr. Viktor Baruh
            Vice President
            Lana Moro Inc.
            Street Level Showroom
            260 Fifth Avenue
            New York, New York 10001

            RE:  Tariff classification of an automobile floor mat

            Dear Mr. Baruh:

                 Your letter dated October 14, 1987, concerning the tariff
            classification of an automobile car mat made in Turkey, has
            been forwarded to this office for a direct reply to you.

            FACTS:

                 The sample submitted is an automobile floor mat made of a
            needle-punched nonwoven fabric of man-made fiber construction
            that contains a plasticized surface and a latex backing.

            ISSUE:

                 1.  Is the floor mat considered an automobile accessory
            within the purview of chapter 87, Harmonized Tariff Schedule
            of the United States Annotated (HTSUSA)?

                 2.  Is the floor mat a "floor covering" within the
            purview of chapter 57, HTSUSA?

            LAW AND ANALYSIS:

                 The explanatory notes to heading 87.08, HTSUSA, 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."  Inasmuch as
            the subject mat is of textile material it would not be
            considered an automobile accessory within the purview of
            chapter 87, HTSUSA.














                                         - 2 -

                 Legal Note 1 to chapter 57, HTSUSA, provides as follows:

                       For the purposes of this chapter the term
                       "carpets and other textile floor coverings"
                       means floor coverings in which textile
                       materials serve as the exposed surface of
                       the article when in use and includes
                       articles having the characteristics of
                       textile floor coverings but intended for
                       use for other purposes.

                 Although we do not consider the instant floor mat to be a
            floor covering for the purposes of classification under the
            current tariff schedules, it is our opinion that the above-
            cited legal note mandates classification of the instant mat
            under chapter 57, HTSUSA.  Our rationale for this position is
            that textile material serves as the exposed surface of the
            article when it is in use and the mat certainly has the
            characteristics of textile floor coverings except that it is
            intended for use over an already existing floor covering.

                 Based on the enclosed copy of our ruling dated April 21,
            1988 (our file 079710), it is our position that the sample mat
            is classifiable under the provision for articles not specially
            provided for, of textile materials, other articles not
            specially provided for, not ornamented, of man-made fibers,
            other, other, in item 389.6270, Tariff Schedules of the United
            States Annotated, TSUSA, and dutiable at the rate of 9 percent
            ad valorem.

            HOLDING:

                 Under the proposed HTSUSA the applicable subheading is
            5705.00.2030 as other textile floor coverings, other, of man-
            made fiber with duty at the rate of 6.5 percent ad valorem.
            This classification represents the current position of the
            Customs Service regarding the dutiable status of the
            merchandise under the proposed HTSUSA.  If there are changes
            before enactment this advice may not continue to be
            applicable.






















                                         - 3 -

                 Under the TSUSA the automobile floor mat is classifiable
            under item 389.6270, TSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

            Enclosure


















































            6cc:  A.D., NY Seaport
            1cc:  George Barth
            1cc:  John Durant
            CO:R:C:G:DCAHILL:lw 5/2/88  6/7/88  6/15/88  6/21/88