In order to reduce supply chain costs, proper HS Tariff Classification needs to be taken,
when it comes to adopting CTC method.
In this article, I’m going to introduce how “Car floor mats” are classified by the
customs across the world from each country’s Advanced ruling database.
Those information will be a great help to understand how customs might consider to classify.
German Customs case
Reference:DEBTI15994
Classified HS code : 8708.29
Issuing date : 25/06/2019
in a four-part set with specially cut floor mats： – – one mat each for the driver and front passenger in the dimensions（according to request）71 cm x 44.5 cm as well as two-floor
mats for the back seat row in the dimensions（according to application）45.5 cm x 43.5 cm、 on the top with a non-slip rippled structure、 mainly for use in motor vehicles
Retrieved from:European Union Website
Classified to “Body accessories for motor vehicles” because It’s mainly used for motor vehicles.
UK Customs case
Reference:GB121403236
Classified HS code : 5702.42
Issuing date : 2012-01-06
A 4 PIECE SET OF TEXTILE CAR MATS.THEY HAVE A PILE CONSTRUCTION,WITH A TPE
NODULED BACKING AND ARE MADE FROM POLYPROPYLENE WOVEN MATERIAL WITH
A SURGED BINDING AROUND THE EDGES.PUT UP FOR RETAIL SALE ON A PLASTIC
HANGER WITH A CARD DESCRIPTION ON THE UPPER PART。
Retrieved from:European Union Website
Even though It’s mainly used for motor vehicles, classified as “CARPETS” (HS code 5702),
because it’s surface is made of Woven, floor covering of pile construction.
This condition fulfill the terms of textile material products, therefore it can not be
classified as “Body accessories for motor vehicles”
German Customs case
Reference:DEBTI8586 / 19-1
Classified HS code : 8708.29
Issuing date : 14/06/2019
Floor mats、so-called chrome-look rubber mats.- two-piece set with two specially cut、identifiable exclusively for use in passenger cars floor mats、 – according to the
application of plastic（polyvinyl chloride -PVC-）. – with the dimensions approx
700 mm x approx。455 mm – with black studded back and silver-colored front with
corrugated structure（so-called chrome-look design / aluminum-look coating）
– for the driver’s side and the passenger side、 – on a cardboard marker
（Hanger with rider ）for retail sale.
Retrieved from:European Union Website
Classified to “Body accessories for motor vehicles” because It’s mainly used for motor vehicles.
The surface material is made of polyvinyl chloride, therefore it can not be classified as carpet.
