The tariff classification of a plastic chair mat from Mexico.

N057941 April 30, 2009 CLA-2-39:OT:RR:E:NC:4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Eric Hjerpe Sanford LP 2707 Butterfield Road Oak Brook, IL 60523 RE: The tariff classification of a plastic chair mat from Mexico. Dear Mr. Hjerpe: In your letter dated April 16, 2007, you requested a tariff classification ruling. Photographs were provided with your letter. The chair mats are composed of polyvinyl chloride (PVC) plastic. They are designed for use on carpet, tile or wood, depending upon the specific model mat. The top surface of the mat is smooth so that a chair can easily roll along it. The bottom surface is said to have “pleats” to grip the floor. Depending upon the model, the mats may have rounded or rectangular edges. The mats are shaped with a narrower lip at one end to fit under the desk. The size of the mat lip varies by model. The typical mat measures 36 inches by 48 inches. The applicable subheading for the PVC chair mats will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general 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