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The tariff classification of PVC chair mats from Korea.
Issued April 27, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R03705 (April 27, 2006)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
There are three styles of chair mats. All are composed of polyvinyl chloride (PVC) plastic. Styles K094EA01107 and K094EA01108 are designed for use over carpets. These two styles have projecting knobs or spikes on the bottom that enable the mats to adhere to the carpet and prevent them from slipping. Style K094EA01109 is designed for use over a hard floor. All the mats have rounded corners and Style K094EA01107 has a standard lip that fits under a desk.
CBP rationale
The applicable subheading for the PVC chair mats will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
NY R03705 April 27, 2006 CLA-2-39:RR:NC:SP:221 R03705 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of PVC chair mats from Korea. Dear Mr. Crago: In your letter dated April 11, 2006, on behalf of Corporate Express, you requested a tariff classification ruling. Photographs were provided with your letter. There are three styles of chair mats. All are composed of polyvinyl chloride (PVC) plastic. Styles K094EA01107 and K094EA01108 are designed for use over carpets. These two styles have projecting knobs or spikes on the bottom that enable the mats to adhere to the carpet and prevent them from slipping. Style K094EA01109 is designed for use over a hard floor. All the mats have rounded corners and Style K094EA01107 has a standard lip that fits under a desk. The applicable subheading for the PVC chair mats will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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