10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a plastic chair mat from China.
Issued September 2, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N073359 (September 2, 2009)
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The chair mat is composed of polypropylene plastic. The mat is designed to provide a protective cover for a floor or carpet while it provides a smooth surface for a chair to roll along. The bottom surface has cleats to grip the floor. The mat has rounded edges and a narrower lip at one end to fit under a desk. The mat measures 47 5/8 inches in length by 35 1/2 inches at its widest point by 2 millimeters in thickness.
CBP rationale
The applicable subheading for the chair mat will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N073359 September 2, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Mahir Akarsu BJ’s Wholesale Club, Inc. One Mercer Road Natick, MA 01760 RE: The tariff classification of a plastic chair mat from China. Dear Mr. Akarsu: In your letter dated August 25, 2009, you requested a tariff classification ruling. Photographs were provided with your letter. The chair mat is composed of polypropylene plastic. The mat is designed to provide a protective cover for a floor or carpet while it provides a smooth surface for a chair to roll along. The bottom surface has cleats to grip the floor. The mat has rounded edges and a narrower lip at one end to fit under a desk. The mat measures 47 5/8 inches in length by 35 1/2 inches at its widest point by 2 millimeters in thickness. The applicable subheading for the chair mat will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
Protest and Application for Further Review No 3005-15-100038; Classification of “Acupressure Massage Mat” encasements
-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
The tariff classification of a hospital patient care set from China
Revocation of NY 888345, dated August 10, 1993, NY C84082, dated February 27, 1998, and NY 885120, dated May 12, 1993. Tariff classification of an anti-theft device with an ink cartridge.
The tariff classification of a plastic scrapbook storage case from China
The tariff classification of Sweet Ink Tattoo Kit from China
The tariff classification of plastic geogrids from China.
The tariff classification of plastic heat shrink tubing from China
The tariff classification of plastic color coding identifier parts from Germany
The tariff classification of a hair kit from China
Follow N073359
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.