CLA-2-39:OT:RR:NC:N4:422
Mr. Jacob Hatton
Sunham Bath Division
Division of Sunham Home Fashions
1542 Southpark Ct.
Suite A
Columbus, IN 47201
RE: The tariff classification of a plastic foam mat with rubber backing from China
Dear Mr. Hatton:
In your letter dated November 5, 2012, you requested a tariff classification ruling.
The submitted sample is identified as a Product #37 PVC Foam Rug. This item is a rectangular mat that consists of a patterned top surface that is made of brown polyvinyl chloride (PVC) plastic material, an inner core made of black polyethylene (PE) foam plastic material and a back made of black rubber. The mat measures approximately 29½” by 17¾” and is designed to be used in the home.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The foam plastic material performs the primary role of providing a cushion for the user. The rubber back performs the subordinate role of preventing the mat from sliding on the floor. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of General Rule of Interpretation (GRI) 3(b).
The applicable subheading for Product #37 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,
Thomas J. Russo
Director
National Commodity Specialist Division