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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.

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.

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

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