The tariff classification of a shoe sanitizing mat from China.

N318476 April 7, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Tracy Katherine Spence Spotless Soles, LLC 3356 Ulster Street Denver, CO 80238 RE: The tariff classification of a shoe sanitizing mat from China. Dear Ms. Spence: In your letter dated March 24, 2021, you requested a tariff classification ruling. Images and videos were submitted in lieu of a sample. The product under consideration is a shoe sanitizing mat. It consists of an ethylene-vinyl acetate (EVA) foam mat, a molded plastic tray with a silicone mat affixed with screws underneath the tray, and a molded plastic reservoir with plastic screw cap. The mat measures approximately 100 centimeters by 50 centimeters by 10 centimeters. The user steps on the silicone tray, which forces cleaning solution through holes in the mat, distributing it onto the soles of the shoes. Cleaning solution will not be included. Also included is an EVA insert covered with a microfiber towel/drying mat, which the user steps on after sanitizing their shoes. The mat is intended for use wherever shoe soles need to be disinfected. This office holds the opinion that the plastic imparts the essential character over the other components, General Rule of Interpretation 3(b) noted. The subject shoe sanitizing mat would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.   The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division