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The tariff classification of plastic bathtub/shower/pool sidemats from Germany.
Issued April 15, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 884066 (April 15, 1993)
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
The first sample is a plastic bathtub/shower mat. It has suction cups on the bottom for non-permanent adhesion. The second item is a larger plastic mat in the shape of an oversized foot without the suction cups. You indicate that the mats can be utilized in various locations such as at a pool or in a bathtub/shower.
CBP rationale
The applicable subheading for mats will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics: other, mats, other.
Full text
NY 884066 April 15,1993 CLA-2-39:S:N:N6:343 884066 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Stephen McKeever Import Department Davies, Turner & Co. 113 Chestnut Street Philadelphia, PA 19106-3092 RE: The tariff classification of plastic bathtub/shower/pool side mats from Germany. Dear Mr. McKeever: In your letter dated March 22, 1993, on behalf of Ginsey Industries, you requested a tariff classification ruling. The first sample is a plastic bathtub/shower mat. It has suction cups on the bottom for non-permanent adhesion. The second item is a larger plastic mat in the shape of an oversized foot without the suction cups. You indicate that the mats can be utilized in various locations such as at a pool or in a bathtub/shower. The applicable subheading for mats will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics: other, mats, other. The rate of duty will be 3.36 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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