The tariff classification of a plastic bathtub mat from China

N248799 January 14, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Elizabeth Kessens Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic bathtub mat from China Dear Ms. Kessens: In your letter dated December 12, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Waffle Cushion Tub Mat, SKU# 12866001. This item is a bathtub mat that is made of blue polyvinyl chloride (PVC) plastic material. It is rectangular in shape with rounded corners and measures approximately 35” x 17”. It features 58 suction cups on the bottom side that are designed to facilitate anchoring to the bottom surface of a bathtub. As you requested, the sample will be returned to you. The applicable subheading for SKU# 12866001 will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet articles, of plastics: other:…mats…other. 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/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division