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