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October 2024, question 36
Classification · Classification: GRIs, notes and headings
What is the CLASSIFICATION of a set of four (4) molded, high-grade thermoplastic elastomer (TPE) floor mats, specifically shaped for passenger vehicles, which are packaged for retail sale and imported from India?
- 3918.10.2000
- 4016.91.0000
- 5704.10.0090
- 8708.99.8180
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CBP's answer: D. D: 8708.99.8180
Floor mats shaped for passenger vehicles are accessories of motor vehicles. Chapter 39 Note 2(t) excludes parts of vehicles of Section XVII from the plastics chapter, so the TPE mats go to heading 8708 as other parts and accessories, 8708.99.8180 (D), not 3918 or 4016.
Parts of aircraft or vehicles of section XVII; Chapter 39, Note 2
Parts and accessories of the motor vehicles of headings 8701 to 8705 8708.99.81.80
Search for: parts and accessories of motor vehicles
CBP's key cites: HTSUS 8708.99.8180; General Rules of Interpretation
Question and key from CBP's October 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).