The tariff classification of a composite chair mat from China

N243524 July 26, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Kirk Openlander GFH Enterprises, Inc. DBA Anji Mountain 1 First Missouri Center, Suite 214 St. Louis, MO 63141 RE: The tariff classification of a composite chair mat from China Dear Mr. Openlander: In your letter dated June 20, 2013, you requested a tariff classification ruling. The sample submitted with your request is identified as a chair mat made of a bamboo composite. The material consists of recycled high density polyethylene with bamboo and wood fiber filler. The composite is extruded through a wood-plastic extruding machine under high temperature and pressure, forming a rigid recycled material generally described as a wood plastic composite (WPC). The extruded strips measure approximately 2 inches in width. Strips of the WPC material are glued onto a backing of flexible fabric. The material is cut to form a chair mat. The mat is made with 22 WPC strips and measures approximately 44 inches in width, 47 inches in length at the center and 39 inches in length at the sides. As you requested, the sample will be returned. The applicable subheading for the composite chair mat will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The 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, Thomas J. Russo Director National Commodity Specialist Division