The tariff classification of a non-stick cooking mat from China
Issued October 20, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.4090
Headings: 3921
Product description
A representative sample was included with your request and will be returned to you under separate cover. The item under consideration, identified as item number 8533663, is a non-stick cooking mat comprised of a fiberglass woven fabric coated on both sides with polytetrafluoroethylene (PTFE) plastic. Rectangular in shape, the mat measures 15.75 inches (L) X 13 inches (W) and has square corners. Designed for use on grills, this product is capable of withstanding temperatures up to 400° Fahrenheit.
CBP rationale
The applicable subheading for the non-stick cooking mat will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible: Other.
Full text
N279730 October 20, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Marilyn-Joy Cerny, Esq. Robert L. Grasing, Esq. Cerny Associates, P.C. 24 Smith Street Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of a non-stick cooking mat from China Dear Ms. Cerny and Mr. Grasing: In your letter, received by our office on September 22, 2016, you requested a tariff classification ruling on behalf your client, Ace Hardware Corp. A representative sample was included with your request and will be returned to you under separate cover. The item under consideration, identified as item number 8533663, is a non-stick cooking mat comprised of a fiberglass woven fabric coated on both sides with polytetrafluoroethylene (PTFE) plastic. Rectangular in shape, the mat measures 15.75 inches (L) X 13 inches (W) and has square corners. Designed for use on grills, this product is capable of withstanding temperatures up to 400° Fahrenheit. Based on the information provided, this office finds that the non-stick ccoking mat is a composite good the essential character of which is imparted by the PTFE component. The PTFE coating provides the non-stick surface that allows food to slide off which is the function for which the mat is marketed. The applicable subheading for the non-stick cooking mat will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible: Other. The rate of duty will be 4.2 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 https://hts.usitc.gov/current. 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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