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 bathmat from China
Issued March 10, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N261736 (March 10, 2015)
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
The submitted sample is identified as a Jumbo Non-Slip Bathmat. This item is made of clear polyvinyl chloride (PVC) plastic material. It is rectangular in shape with rounded corners and measures approximately 38½” x 15½”. It features 200 suction cups on the bottom surface that are designed to facilitate anchoring to the bottom of a bathtub. It also features a design that incorporates 174 small round apertures that are spaced in rows throughout the item. Each aperture measures either approximately ¼” in diameter or approximately ½” in diameter. There is an indentation along one of the shorter ends of the mat. Printed on the retail packaging are the words “Shaped to your drain”, “Air cushioned surface” and “Soft machine washable vinyl”.
CBP rationale
The applicable subheading for the Jumbo Non-Slip Bathmat will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other:…mats…other.
Full text
N261736 March 10, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Beverly Peterson Richards Homewares, Inc. 10675 North Lombard Street Portland, OR 97203 RE: The tariff classification of a plastic bathmat from China Dear Ms. Peterson: In your letter dated February 12, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Jumbo Non-Slip Bathmat. This item is made of clear polyvinyl chloride (PVC) plastic material. It is rectangular in shape with rounded corners and measures approximately 38½” x 15½”. It features 200 suction cups on the bottom surface that are designed to facilitate anchoring to the bottom of a bathtub. It also features a design that incorporates 174 small round apertures that are spaced in rows throughout the item. Each aperture measures either approximately ¼” in diameter or approximately ½” in diameter. There is an indentation along one of the shorter ends of the mat. Printed on the retail packaging are the words “Shaped to your drain”, “Air cushioned surface” and “Soft machine washable vinyl”. The applicable subheading for the Jumbo Non-Slip Bathmat will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other:…mats…other. 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a plastic anti-fatigue mat from China
The tariff classification and country of origin of a plastic mat from China
The tariff classification of a plastic bathtub mat from China
The tariff classification of a highchair cushion and tray placemat from South Korea
The tariff classification of a tablecloth, placemat and table runner from China
The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China
The tariff classification of plastic mats from China
The tariff classification of a plastic bathtub sling from China
The tariff classification of a plastic table cover from China
The tariff classification of plastic anti-fatigue mats from China.
Follow N261736
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.