Ms. Krisanne Fischer
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a plastic mat from China.
Dear Ms. Fischer:
In your letter dated April 9, 2018, you requested a tariff classification ruling on a plastic mat that goes under a piece of personal exercise equipment.
The item is identified as the Echelon™ exercise mat, item number F13365. The mat is made wholly from polyvinyl chloride (PVC) plastic. The mat is intended to be placed underneath Echelon™ exercise equipment to protect the floor. The dimensions of the mat are 48 inches by 28 inches by 0.25 inches.
You proposed the classification of 3918.10.2000, which provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: of polymers of vinyl chloride: other. However, since this mat is not in tile (or roll) form, it is precluded from this classification. Additionally, since this cellular plastic mat has been further worked (rounded / beveled edges), it is precluded from being classified in heading 3921.
As this PVC mat is considered an article of plastic and is not more specifically provided for elsewhere, the applicable subheading for item number F13365 will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Steven A. Mack
National Commodity Specialist Division