The tariff classification of a plastic door mat from Israel

N038826 October 14, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Mathews C. Herring The Hipage Company, Inc. 251 West Main Street Dublin, VA 24084 RE: The tariff classification of a plastic door mat from Israel Dear Mr. Herring: In your letter dated August 26, 2008, on behalf of Bacova Guild Ltd., you requested a tariff classification ruling. The submitted sample is identified as a New Generation Floor Mat. This item is made of vinyl plastic material. It is a flat, arch shaped door mat with one straight side. It measures approximately 29-1/8 inches along the straight side of the arch shape and 17-1/2 inches from the center of the straight side to the farthest point of the curved arch. The door mat is vented, has numerous traction dots and is black in color. As you requested, the sample will be returned to you. The applicable subheading for the New Generation Floor Mat will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other:…mats…and like furnishings. The rate of duty will be 3.3 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/. Articles classifiable under subheading 3924.90.1050, HTSUS, which are products of Israel, may be entitled to duty free treatment under the United States-Israel Free Trade Area Implementation Act of 1985 (IFTA) upon compliance with all applicable regulations. General Note 8(b), HTSUS, sets forth the criteria for determining whether goods are eligible for treatment as “products of Israel” under the IFTA. To obtain current information on the IFTA, check our Web site at www.cbp.gov and search for the term “IFTA”. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division