The tariff classification of a camping mat from China

N126878 October 28, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a camping mat from China Dear Mr. Crago-Edwards: In your letter dated September 29, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The camping mat (Item Number A065BA00036) is composed of cellular polyethylene plastic. The mat is rectangular and measures 180 centimeters in length by 50 centimeters in width by 1 centimeter in thickness. The mat can be used for camping, and also activities such as exercise and yoga. The applicable subheading for the camping mat will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 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