The tariff classification of a plastic bathmat from China

N261736 March 10, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Beverly Peterson Richards Homewares, Inc. 10675 North Lombard Street Portland, OR 97203 RE: The tariff classification of a plastic bathmat from China Dear Ms. Peterson: In your letter dated February 12, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Jumbo Non-Slip Bathmat. This item is made of clear polyvinyl chloride (PVC) plastic material. It is rectangular in shape with rounded corners and measures approximately 38½” x 15½”. It features 200 suction cups on the bottom surface that are designed to facilitate anchoring to the bottom of a bathtub. It also features a design that incorporates 174 small round apertures that are spaced in rows throughout the item. Each aperture measures either approximately ¼” in diameter or approximately ½” in diameter. There is an indentation along one of the shorter ends of the mat. Printed on the retail packaging are the words “Shaped to your drain”, “Air cushioned surface” and “Soft machine washable vinyl”. The applicable subheading for the Jumbo Non-Slip Bathmat 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division