The tariff classification of a woven splat mat, coated or covered with plastic, from China
Issued August 18, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
The submitted sample is identified as a Splat Mat. This item is a rectangular woven sheet that is hemmed on all sides. It measures 38 inches by 29 inches. The sheet is made of 60% cotton, 40% polyester and is printed with a design of dots of various colors. The entire sheet is visibly coated or covered on both sides with a clear thermoplastic polyurethane (TPU) plastic material. This item is designed to be placed underneath a baby’s high chair or dining chair to protect the floor from spills.
Full text
N033798 August 18, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a woven splat mat, coated or covered with plastic, from China Dear Ms. Mayard: In your letter dated July 15, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Splat Mat. This item is a rectangular woven sheet that is hemmed on all sides. It measures 38 inches by 29 inches. The sheet is made of 60% cotton, 40% polyester and is printed with a design of dots of various colors. The entire sheet is visibly coated or covered on both sides with a clear thermoplastic polyurethane (TPU) plastic material. This item is designed to be placed underneath a baby’s high chair or dining chair to protect the floor from spills. The applicable subheading for the Splat Mat 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/. There are no quota or visa restrictions on imports of the Splat Mat. 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
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