The tariff classification of a rectangular exercise mat, from Taiwan.

NY I83616 July 19, 2002 CLA-2-39:RR:NC:TA:350 I83616 CATEGORY: Classification TARIFF NO.: 3921.12.1950 Ms. Jan Prinzmetal Posture Prince Products Inc. #401-1150 W. 8th Avenue Vancouver, BC V6H 3Z5 RE: The tariff classification of a rectangular exercise mat, from Taiwan. Dear Ms. Prinzmetal: In your letter dated June 24, 2002, you requested a tariff classification ruling. Your sample is being returned per your request. A representative sample was identified as a posture mat (68" Stick Mat) without any other technical specifications. The mat, itself, measures 24" wide x 68" long x 1/5" to 1/4" in thickness and is printed on one side with a geometric, gridlike design. Specifically, the mat consists of a fine open mesh warp knit textile fabric that has been completely embedded or covered on both sides with a cellular polyvinyl chloride plastics material. While the fiber content of the textile mesh fabric has not been identified, bench tests indicate that it is of a single man-made fiber material. This mat, which is described as being cushioned, lightweight and washable with a non-slip surface, is designed for practicing such things as yoga as well as performing various other exercises. The applicable subheading for the product will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. The rate of duty will be 5.3 percent ad valorem. We note that the label on the instant sample did not contain any country of origin marking. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As such, it is suggested, that once imported, this product should be marked “Made in Taiwan” or “Product of Taiwan”, etc. 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 George Barth at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division