The tariff classification of a desk pad from China

N336162 November 13, 2023 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ana Gomez Veyer, LLC 6600 North Military Trail Boca Raton, FL  33496 RE:      The tariff classification of a desk pad from China Dear Ms. Gomez: In your letter, dated October 26, 2023, you requested a tariff classification ruling.  Samples and product specifications were provided for our review. Item number 8379006 is a double-sided desk pad measuring 20” by 36” and constructed of two sheets of polyurethane plastic, with antimicrobial protection, stitched along the edges. The applicable subheading for the desk pads will be 3926.10.0000, HTSUS, which provides for “Office or school supplies,” of plastic.  The rate of duty will be 5.3 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).  The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division