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NY F82425




February 2, 2000

CLA-2-46:RR:NC:2:230 F82425

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.8000

Ms. Lana Wang
Success System Services
7740 E. Garvey Ave., #D
Rosemead, CA 91770

RE: The tariff classification of a tatami mat from China

Dear Ms. Wang:

In your letter dated January 25, 2000, on behalf of your client, Y.K.L. Furniture, you requested a tariff classification ruling.

The ruling was requested on a traditional floor mat used by the Japanese called a “tatami mat.” The tatami mats will be imported in sizes of 38” x 74”, 36” x 72”, 30” x 80” and 36” x 84”. A small sample section was submitted. The mat consists of a smooth 2 mm thick top layer padded with a 2-1/2 inch thick bottom layer. The top layer is composed of long narrow stems of a grass placed side by side and interwoven with thread. The bottom layer is composed of stems of coarse grass alternately layered in bunches. The bottom layer has a paper backing and is loosely sewn together. A printed textile fabric edging borders the mat and holds the top and bottom layers together.

The applicable subheading for the tatami mat will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other. The rate of duty will be 2.3 percent ad valorem.

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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski

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