CLA-2-39:OT:RR:NC:N4:421
Ms. Lynn Lo
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707
RE: The tariff classification of the “Meal and Play Mat” from China.
Dear Ms. Lo:
In your letter dated September 1, 2009, you requested a tariff classification ruling.
A sample was provided with your letter. The Meal and Play Mat is composed of unsupported polyvinyl chloride (PVC) plastic sheeting of a noncellular construction. The mat measures 36 inches by 48 inches. It is rectangular and has not been advanced beyond sheet. The mat is washable and is designed for use under a baby’s high chair or dining chair to protect the floor from spills. The PVC contains over 6 percent by weight of a non-phthalate plasticizer.
The applicable subheading for the Meal and Play Mat will be 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: containing by weight not less than 6 percent of plasticizers: other. The rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division