The tariff classification of a plastic bathtub mat from China
Issued July 24, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
The item under consideration is referred to as the Ginsey plastic tub mat. This item is a bathtub mat that is made of pink polyvinyl chloride (PVC) plastic material. It is rectangular with rounded corners and measures approximately 27 inches long by 15.25 inches wide. The mat contains printed designs of Disney’s Minnie Mouse, pink bows, pink hearts, and pink and purple circles throughout the mat. It features 167 skid-resistant suction cups on the bottom side designed to facilitate anchoring to the bottom of a bathtub or shower floor. The plastic bathtub mat is intended for the home bathroom.
CBP rationale
The applicable subheading for the Ginsey plastic tub mat, 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.
Full text
N334002 July 24, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Donna Huggins FRANCO MANUFACTURING CO. INC. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a plastic bathtub mat from China Dear Ms. Huggins: In your letter dated July 13, 2023, you requested a tariff classification ruling. The item under consideration is referred to as the Ginsey plastic tub mat. This item is a bathtub mat that is made of pink polyvinyl chloride (PVC) plastic material. It is rectangular with rounded corners and measures approximately 27 inches long by 15.25 inches wide. The mat contains printed designs of Disney’s Minnie Mouse, pink bows, pink hearts, and pink and purple circles throughout the mat. It features 167 skid-resistant suction cups on the bottom side designed to facilitate anchoring to the bottom of a bathtub or shower floor. The plastic bathtub mat is intended for the home bathroom. The applicable subheading for the Ginsey plastic tub mat, 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% 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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