The tariff classification of a vinyl bath tub mat from Taiwan.

NY J87733 August 27, 2003 CLA-2-39:RR:NC:SP:221 J87733 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a vinyl bath tub mat from Taiwan. Dear Mr. Morse: In your letter dated July 21, 2003, on behalf of your client Meijer Distribution, you requested a classification ruling. The submitted sample is identified as item number 0069. It is a vinyl bath tub mat that measures 16” wide by 30” long. The mat is designed with sculptured suction cups that anchor the mat to the tub. The sample is returned as you requested. The applicable subheading for the vinyl bath tub mat will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. 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