CLA-2-39:OT:RR:NC:N4:422
Mr. Marvin Zepeda
Film Logic Customs Brokers Inc.
13126 S. Broadway Blvd
Los Angeles, CA 90061
RE: The tariff classification of a plastic anti-fatigue mat from China
Dear Mr. Zepeda:
In your letter dated January 6, 2010, on behalf of your client, Boyd Flotation Inc., you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a MedaMat. It is made of a polyurethane (PU) high-density composite foam base that is laminated to two plush layers of PU visco-elastic memory foam. All of these layers of PU foam are encased in an outer shell made of vinyl. This item is designed for use as a pad on which to stand while cooking and washing dishes in the kitchen, as a means of relieving the stress and fatigue on the feet, legs and back that can be the result of standing in one place for an extended period of time.
The applicable subheading for the MedaMat will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other household articles…of plastics: other: …mats…and like furnishings. The rate of duty will be 3.3 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division