HQ 086010: Locker room bath mat

us-cbp-cross-rulings-hq-086010HQ 086010: Locker room bath matGuidance

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 086010


                                   January 10, 1990




            CLA-2 CO:R:C:G  086010 DRR

            CATEGORY:  Classification

            TARIFF NO.:  6304.91.0040

            Mr. Mike Brown
            Sabsport (J.D. Sports)
            79 Burgar Street
            Welland, Ontario,
            Canada, L3B 2S9

            Re:  Locker room bath mat

            Dear Mr. Brown:

                 This is in reference to your letter dated July 7, 1989,
            requesting the classification of a locker room bath mat under
            the Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The sample consists of a bath mat made of neoprene covered
            by knitted 100 percent nylon fabric.  The mat is 18 x 24 inches
            with a zippered nylon pouch (14 x 6 inches) attached at one
            end.  A 1 x 2 inch velcro strip is attached at each corner.
            The item will be imported from Taiwan.  The mat serves to
            provide a dry area to stand on in a locker room after
            showering.  The attached pouch is designed to store articles
            used in the bath or shower.

            ISSUE:

                 Whether the locker room bath mat at issue is classifiable
            under subheading 6304.91.0040, HTSUSA.




















                                          -2-


            LAW AND ANALYSIS:

                 Classification of merchandise is in accordance with the
            General Rules of Interpretation (GRI), taken in order.  GRI 1
            provides that classification shall be determined according to
            the terms of the headings and any relative section or chapter
            notes.  Heading 6304, HTSUSA, provides for other furnishing
            articles.  Heading 4202 provides for, among other things,
            vanity cases and  toiletry bags.

                 In light of the fact that the bath mat is made up of
            different elements, which are prima facie classifiable under
            separate headings, it cannot be classified according to GRI 1.
            According to GRI 3(b), mixtures, composite goods consisting of
            different materials or made up of different components, and
            goods put up in sets for retail sale, shall be classified as if
            they consisted of the material or component which gives them
            their essential character.  The Explanatory Notes to the HTSUSA
            may be consulted for guidance as to the correct international
            interpretation of the various HTSUSA provisions.  The
            Explanatory Notes state that "the factor which determines
            essential character will vary as between different kinds of
            goods.  It may, for example, be determined by the nature of the
            material or component, its bulk, quantity, weight or value, or
            by the role of a constituent material in relation to the use of
            the goods.

                 The bath mat, rather than the attached pouch, provides
            the essential character of the item in question.  The mat
            predominates by weight and size and provides the main function
            of the item.

            HOLDING:

                 The locker room bath mat at issue is classifiable under
            subheading 6304.91.0040, HTSUSA, as other furnishing
            articles...,  other, knitted or crocheted, of man-made fibers,
            with a duty rate of 11.5 percent ad valorem, and subject to
            textile category 666.






















                                          -3-


                 The designated textile and apparel category may be
            subdivided into parts.  If so, visa and quota requirements
            applicable to the subject merchandise may be affected.  Since
            part categories are the result of international bilateral
            agreements which are subject to frequent renegotiations and
            changes, to obtain the most current information available, we
            suggest that you check, close to the time of shipment, the
            Status Report On Current Import Quotas (Restraint Levels), an
            internal issuance of the U.S. Customs Service, which is
            available for inspection at your local Customs office.

                 Due to the changeable nature of the statistical annotation
            and the restraint (quota/visa) categories applicable to textile
            merchandise, you should contact your local Customs office prior
            to importation of this merchandise to determine the current
            status of any import restraints or requirements.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division





































            6 cc: A.D.,N.Y. Seaport
            D. Rimmer library/peh
            084858






















































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