Mr. Sebin Im
IJA Trading Inc.
#304C-10090 152nd Street
British Columbia
V3R 8X8

RE: The tariff classification of a plastic play mat from South Korea

Dear Mr. Im:

In your letter dated January 19, 2010, you requested a tariff classification ruling.

The submitted illustration depicts an item that is identified as a Toddler Playmat. This mat has rounded corners and is made of polyvinyl chloride (PVC) foam plastic material. The size of the imported mat will range from 6’ x 4’ to 8’ x 5’. The top surface of the mat is decorated with animation characters.

You have stated your opinion that this item is “known” to be correctly classified in subheading 3918.10.1000. However, we do not agree that this item is correctly classified in that subheading because heading 3918 only provides for floor coverings that are in rolls or in the form of tiles. You have also suggested that this item is correctly classified as a toy in chapter 95. However, we do not agree, because the mat is not principally designed for amusement. The mat is designed to provide cushioning that will protect children from hurting themselves if they fall, as well as to muffle noise and create a barrier between the child and a cold floor.

The applicable subheading for the Toddler Playmat will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other household articles…of plastics: other:…mats…and like furnishings. 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

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.


Robert B. Swierupski
National Commodity Specialist Division