N141597 N1 Ruling Active

The tariff classification of a grip mat from China

Issued January 25, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

It consists of a small mat measuring 5 ½ inches by 3 ½ inches in the shape of an oblong with a curved top and bottom. The mat is made of a gel-like polyurethane plastic. The bottom surface is smooth while most of the top surface is embossed with a grid pattern. It is used to provide an anti-slip resting area for devices such as cell phones, MP3 players and eyeglasses. The grip mat is particularly useful in mobile locations such as automobiles, trucks, boats and forklifts. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the polyurethane grip mat will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N141597 January 25, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Jane Jewett Talus Corp. 470 Riverside Street Portland, ME 04103 RE: The tariff classification of a grip mat from China Dear Ms. Jewett: In your letter dated December 30, 2011, you requested a tariff classification ruling. The sample submitted with your request is described as a grip mat. It consists of a small mat measuring 5 ½ inches by 3 ½ inches in the shape of an oblong with a curved top and bottom. The mat is made of a gel-like polyurethane plastic. The bottom surface is smooth while most of the top surface is embossed with a grid pattern. It is used to provide an anti-slip resting area for devices such as cell phones, MP3 players and eyeglasses. The grip mat is particularly useful in mobile locations such as automobiles, trucks, boats and forklifts. The sample is being returned as you requested. The applicable subheading for the polyurethane grip 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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