The tariff classification of plastic mats from China
Issued December 6, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
Photographs and a video were sent along with your ruling request. The merchandise under consideration is the Primary Arms and Primary Arms Optics bar mats, model numbers PAGS-PA-BARMAT and PAGS-PAO-BARMAT. The items are square-shaped flexible mats made of 100% polyvinyl chloride (PVC). The mats are designed to be placed on the counter or tabletop to protect the surface area from damage and liquid spills. The bristled surface area of the mats incorporates plastic peg nubs that are spaced 1/8th inch apart and allow for small parts to be captured. Various sized compartments are molded to the upper part of each mat for additional storage and easy access to hold small items. The articles are for multi-purpose use and will be used in the household. Each mat measures approximately 14 inches long by 10 inches wide by .25 inches high.
CBP rationale
The applicable subheading for the Primary Arms and Primary Arms Optics bar mats, model numbers PAGS-PA-BARMAT and PAGS-PAO-BARMAT will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…Other.
Full text
N322946 December 6, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Joyce Banda Primary Arms, LLC 3219 S. Sam Houston Pkwy E. Houston, TX 77047 RE: The tariff classification of plastic mats from China Dear Ms. Banda: In your letter dated November 23, 2021, you requested a tariff classification ruling. Photographs and a video were sent along with your ruling request. The merchandise under consideration is the Primary Arms and Primary Arms Optics bar mats, model numbers PAGS-PA-BARMAT and PAGS-PAO-BARMAT. The items are square-shaped flexible mats made of 100% polyvinyl chloride (PVC). The mats are designed to be placed on the counter or tabletop to protect the surface area from damage and liquid spills. The bristled surface area of the mats incorporates plastic peg nubs that are spaced 1/8th inch apart and allow for small parts to be captured. Various sized compartments are molded to the upper part of each mat for additional storage and easy access to hold small items. The articles are for multi-purpose use and will be used in the household. Each mat measures approximately 14 inches long by 10 inches wide by .25 inches high. The applicable subheading for the Primary Arms and Primary Arms Optics bar mats, model numbers PAGS-PA-BARMAT and PAGS-PAO-BARMAT will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…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 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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