HQ 080631: Tariff Classification of automobile floor mats

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 080631

                                  December 1, 1988



          CLA-2 CO:R:C:G 080631 DC

          CATEGORY: Classification

          TARIFF NO.: 389.6270; 5705.00.2030

          Mr. J. C. Park
          Manager
          Kolon America Inc.
          350 Fifth Avenue
          New York, New York 10118

          RE: Tariff Classification of automobile floor mats

          Dear Mr. Park:


               In a letter dated October 29, 1987, you inquired as to the
          dutiable status of automobile car mats manufactured in Korea.

          FACTS:

               The car mat involved consists of a fabric with a PVC sheet
          acting as a backing material.  You state that one set consists of
          four pieces for an automobile.

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

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

                                          Sincerely,



                                          John Durant, Director
                                          Commercial Rulings Division

          Enclosure












          6cc:A.D. N.Y. Seaport
          1cc:Commerce
          1cc:John Durant
          1cc:Legal Reference
          DCahill:tj:typed 08/26/88