N073359 N0 Ruling Active

The tariff classification of a plastic chair mat from China.

Issued September 2, 2009 by U.S. Customs and Border Protection.

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

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