United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0870792 - NY 0871023 > NY 0871007

Previous Ruling Next Ruling

NY 871007

February 25, 1992

CLA-2-39:S:N:N3G:343 871007


TARIFF NO.: 3924.90.5000

Mr. Mick W. Blakely
C.F. Liebert, Inc.
Customs Brokers
P.O. Box L
Blaine, Washington 98230

RE: The tariff classification of a "Kids Mat Kit" from Canada.

Dear Mr. Blakely:

In your letter dated January 28, 1992 on behalf of your client, Susan and Eric Nelson dba Horizontal Art Table Pad Company, you requested a tariff classification ruling.

The sample which accompanied your letter is a PVC foam mat which is silk screen printed on the glossy side. The silk screening consists of the alphabet in upper case letters along the outside radius with numbers I through O. The mat is approximately one meter in diameter and is packaged with three color crayons. It is intended for use by children for drawing, or as a work surface for play dough etc. It may be placed on a table top or on the floor. The essential character is provided by the mat.

The applicable subheading for the "Kids Mat Kit" will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem

Goods classifiable under subheading 3924.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2.0 percent ad valorem rate of duty under the United States - Canada Free Trade agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling