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NY D83757




November 5, 1998

CLA-2-57:RR:NC:TA:349 D83757

CATEGORY: CLASSIFICATION

TARIFF NO.:5705.00.2030

Ms. Karen MacGillivray
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of a car mat from Taiwan.

Dear Ms. MacGillivray:

In your letter dated October 14, 1998 you requested a classification ruling on behalf of Kraco Enterprises.

The instant sample, identified as the Multi-Function 3D mat, is a car mat. The upper surface of the mat is made from a 100 percent polyester knit pile fabric. The mat has a plastic foam inner layer and an anti-sliding, coated fabric backing. The mat measures approximately 48 x 71 centimeters and is molded to form an embossed pattern and raised sides. This item is used in an automobile as a floor mat.

In your letter, you indicate it is your belief this car mat falls under heading 8708, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705. The Explanatory Notes to heading 87.08 exclude floor mats of textile material from consideration as a part or accessory of motor vehicles. The instant mat is made of textile material and is classifiable in heading 5705, HTSUS.

The applicable subheading for the mat will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other carpets and other textile floor coverings, whether or not made up: other... of man-made fibers. The duty rate will be 5.2 percent ad valorem.

The textile floor mat falls within textile category designation 665. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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