H325602

HQ H325602 February 2, 2024 OT:RR:CTF:FTM H325602 JER CATEGORY: Classification TARIFF NO.: 6307.90.98 Mr. Robert Shapiro Thompson Coburn, LLP 1909 K Street, NW, Suite 600 Washington, DC 20006 RE: Modification of NY N307920; Tariff Classification and Country of Origin of Pet Bowl Mat Dear Mr. Shapiro: This is with respect to your request for reconsideration, dated April 12, 2021, filed by Thompson Coburn LLP, on behalf of Schroeder & Tremayne, Inc., concerning U.S. Customs and Border Protection’s (“CBP”) decision in New York Ruling (“NY”) N307920, dated December 18, 2019. The decision in NY N307920 concerned the tariff classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), and country of origin of a microfiber towel (Item No. 853400), a pet bowl mat (Item No. 535900), and a door mat. Your request for reconsideration pertains only to the tariff classification of the pet bowl mat, which was classified under heading 5705, HTSUS, and specifically in subheading 5705.00.20, HTSUS, which provides for “Other carpets and other textile floor coverings, whether or not made up: Other.” Based on this classification, the country of origin of the pet bowl mat in NY N307920 was determined to be Vietnam. Upon further review, we have reviewed NY N307920 and determined it to be in error with respect to the tariff classification and country of origin of the pet bowl mat, Item No. 535900. For the reasons set forth below, NY N307920 is herein modified with respect to the tariff classification and country of origin of the pet bowl mat. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on September 13, 2023, in Volume 57, Number 33, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N307920, the pet bowl mat was described, in relevant part, as follows: The pet bowl mat, Item No. 535900, is a knitted floor covering consisting of three layers laminated together: a printed, knit pile face fabric of 100 percent polyester followed by a layer of foam and a 100 percent polyester knit backing fabric with polyvinyl chloride dots applied 3/8” apart from one another on one side to create a non-skid backing for the mat. The mat measures 10 x 20 inches and is finished along the four edges with an overlock stitch. The mat is folded and a cardboard sleeve is placed over the mat. A sample was provided in connection with the 2019 ruling request and CBP determined that the layer of foam measures ? inches (4 millimeters) thick. The cardboard sleeve of the retail packaging includes a photograph of a dog lying on the floor with the mat in the foreground underneath a water and food bowl. The back of the cardboard sleeve states, in part: The Kitchen Basics® Pet Bowl Mat is the solution to the age old tradition of cleaning up after a pet that eats and drinks…well, like an animal. The unique, laminated design combines a thin layer of foam between a top layer of high quality, super absorbent microfiber and an anti-skid, water resistant bottom layer. Superior absorbency; holds 3 times its weight in water Helps protect floors from splashes and spills Anti-skid bumps help keep the mat in place Cushions water and food bowls Machine washable and highly durable Folds and stores easily The manufacturing operations for the Pet Bowl Mat are as follows: China - Yarn is formed for the face and backing fabrics. - Face and backing fabrics are knitted. - Face fabric is dyed and printed. - Backing fabric is dyed. - PVC anti-slip dots are applied to one side of the backing fabric. - Fabrics are exported to Vietnam. Vietnam - Fabrics are cut to size. - Foam is formed. - Face fabric, foam and backing fabric are laminated together. - The mat is finished with an overlock stitch around the edges. - Mat is folded and packaged under a printed cardboard sleeve and exported to the United States. ISSUES: Whether the subject pet bowl mat is classified as an “other textile floor covering[]” under heading 5705, HTSUS, or as an “[o]ther made up article[]” under heading 6307, HTSUS. What is the country of origin of the subject pet bowl mat? LAW AND ANALYSIS: CLASSIFICATION Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2024 HTSUS provisions under consideration are as follows: 5705 Other carpets and other textile floor coverings, whether or not made up: * * * 5705.00.20 Other… * * * 6307 Other made up articles, including dress patterns: * * * 6307.90 Other: * * * Other: * * * 6307.90.98 Other… Note 1 to Chapter 57, HTSUS, 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. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id. The ENs to Chapter 57 provides, in pertinent part: GENERAL This Chapter covers carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles having the characteristics of textile floor coverings (e.g., thickness, stiffness and strength) but intended for use for other purposes (for example, as wall hangings or table covers or for other furnishing purposes). The above products are classified in this Chapter whether made up (i.e., made directly to size, hemmed, lined, fringed, assembled, etc.), in the form of carpet squares, beside rugs, hearth rugs, or in the form of carpeting for installation in rooms, corridors, passages or stairs, in the length for cutting and making up. * * * The ENs to 57.05 provides, in pertinent part: This heading covers carpets and textile floor coverings, other than those covered by a more specific heading of this Chapter. * * * At issue is whether the subject pet bowl mat, Item No. 535900, was properly classified as “other textile floor covering[]” under heading 5705, HTSUS, or whether it is classified in heading 6307, HTSUS, as an “[o]ther made up article[],” which is a basket (or residual) provision. Classification in a basket provision is only appropriate if there is no tariff category that covers the merchandise more specifically. See E.M. Industries v. United States, 22 Ct. Int’l Trade 156, 999 F. Supp. 1473, 1480 (1998) (“‘Basket’ or residual provisions of HTSUS Headings … are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading.”) Accordingly, if the subject pet bowl mat satisfies the requirements for classification as an “other textile floor covering[]” under heading 5705, HTSUS, or is more specifically provided for elsewhere, it would not be eligible for classification in the residual provision of heading 6307, HTSUS. To examine classification of the subject pet bowl mat under heading 5705, HTSUS, we consider Note 1 to Chapter 57, HTSUS, which states t

CLASSIFICATION Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.The 2024 HTSUS provisions under consideration are as follows:5705 Other carpets and other textile floor coverings, whether or not made up: * * *5705.00.20 Other…* * *6307 Other made up articles, including dress patterns:* * *6307.90 Other: * * * Other: * * *6307.90.98 Other… Note 1 to Chapter 57, HTSUS, 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. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id.The ENs to Chapter 57 provides, in pertinent part: GENERAL This Chapter covers carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles having the characteristics of textile floor coverings (e.g., thickness, stiffness and strength) but intended for use for other purposes (for example, as wall hangings or table covers or for other furnishing purposes).The above products ar