The tariff classification of plastic anti-fatigue mats from China.

 N300500 October 9, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Michael Dahm Cole international USA Inc. 1775 Baseline Road Grand Island, NY 14072 RE: The tariff classification of plastic anti-fatigue mats from China. Dear Mr. Dahm: In your letter dated September 10, 2018, on behalf of Quay Cargo Services, which was made on behalf of their client Floortex, you requested a tariff classification ruling. You submitted illustrations and detailed descriptions of a variety of anti-fatigue mats that are designed for home use, work areas or standing desk use. These mats are composed of high gauge polyurethane (PU) in a variety of thicknesses and shapes. These mats are designed for use as pads on which to stand to relieve stress and fatigue on the feet, legs and back that can be the result of standing in one place for an extended period of time. In the future, please limit any ruling requests to a maximum of 5 items of the same class or kind. The first mat, identified as the AFS-TEX 2000 is a rectangular shaped mat offered in two sizes measuring approximately 40 x 60cm and 50 x 80cm, composed of 18mm high gauge PU with an Americans with Disabilities Act (ADA) compliant edge. There is an ergonomically designed print on top to encourage progressive movement while standing. The second mat, identified as the AFS-TEX 2000x has an oblong shape and is offered in two sizes measuring approximately 40 x 60cm and 50 x 80cm, composed of 18mm high gauge PU with an ADA compliant edge. This model has a contoured foot massaging surface covered by a durable fine polyester cover with an anti-microbial additive, for additional tactile comfort. The mat also has built-in anti-microbial properties. This model features an added recess location to facilitate easy mat movement and positioning. The third mat, identified as the AFS-TEX 3000 is a rectangular shaped mat composed of 20mm high gauge PU and measures approximately 50 x 100cm with an ADA compliant beveled edge. The surface is covered by a durable fine polyester cover with an anti-microbial additive for additional tactile comfort. The mat also has built-in anti-microbial properties. The fourth mat, identified as AFS-TEX 3000x has an oblong shape and is composed of 20mm high gauge PU and measures approximately 50 x 100cm with an ADA compliant beveled edge. This model has a contoured foot massaging surface covered by a durable fine polyester cover with an anti-microbial additive for additional tactile comfort. The mat also has built-in anti-microbial properties. The fifth mat, identified as AFS-TEX 4000x has an oblong shape measuring approximately 50 x 76cm and is composed of high gauge PU that has a contoured non-linear profile of between 20mm and 50mm in thickness. This model is designed specifically for use with standing desks. The raised ergonomic surround allows rocking and stretching of the feet and ankles. The surface is covered by a durable fine polyester cover with an anti-microbial additive for additional tactile comfort. The mat also has built-in anti-microbial properties. The sixth mat, identified as AFS-TEX 5000 has an oblong shape measuring approximately 66 x 90cm and is composed of high gauge PU that has a contoured non-linear profile of between 20mm and 50mm in thickness. This model is designed specifically for use with standing desks. The raised ergonomic surround allows rocking and stretching of the feet and ankles. The surface features massage pods and an elevated dual purpose ergo bar that provides individual foot rocking movement or to push or pull the mat into place when changing from sitting to standing. The mat also has built-in anti-microbial properties. The applicable subheading for the AFS-TEX 2000, 2000x, 3000, 3000x, 4000x, 5000 will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … “Other household articles…of plastics: other: …mats…and like furnishings.” 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division