The tariff classification of a flotation mat from China.
Issued August 6, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9890
Headings: 3926
Product description
The mat consists of an inner core of foamed polyethylene plastics sheeting and an outer shell of woven nylon fabric. The mat is designed for use in swimming and sunbathing, and may also be used for exercise. The mat is not inflatable, but achieves its buoyancy through the foamed plastics core. The mat is not subject to quota.
CBP rationale
The applicable subheading for the flotation mat will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY A85872 August 6, 1996 CLA-2-39:RR:NC:TP:221 A85872 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Gary S Lewin E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a flotation mat from China. Dear Mr. Lewin: In your letter dated July 17, 1996, on behalf of Vantage Sales, Inc., you requested a tariff classification ruling. A sample flotation mat was submitted with your letter. The mat consists of an inner core of foamed polyethylene plastics sheeting and an outer shell of woven nylon fabric. The mat is designed for use in swimming and sunbathing, and may also be used for exercise. The mat is not inflatable, but achieves its buoyancy through the foamed plastics core. The mat is not subject to quota. The applicable subheading for the flotation mat will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of water clarifier components from China
The tariff classification of soccer equipment from China.
Classification of rubber die cut upper blanks and soleblanks; heading 3926, HTSUSA; heading 4002, HTSUSA; GRI 2(a)
The tariff classification of a conveyor belt fastener system from Germany.
The tariff classification of a music stand and parts thereof from Japan.
The tariff classification of plastic chain and buckles from China.
The tariff classification of a beach/picnic mat from Korea and China.
The tariff classification of plastic retainers from Germany.
The tariff classification of plastic sprinkler from China.
The tariff classification of the "Detachable Padded Strap Cover" from Thailand.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →