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N288616

August 22, 2017

CLA-2-39:OT:RR:NC:N4:422

CATEGORY: Classification

TARIFF NO.: 3926.90.9996

Mr. James Michael Burry

BISS Product Development

126 Bevan Drive

Mooresville, NC 28115

RE: The tariff classification of a plastic motorcycle pit mat from China

Dear Mr. Burry:

In your undated letter, that was received in this office on July 21, 2017, you requested a tariff classification ruling.

The submitted sample is identified as a RISK Factory Pit Mat. This item is a mat that is designed to be placed under a motorcycle when cleaning and changing fluids, to protect the floor under the bike. It is made of chemical resistant polyvinyl chloride (PVC) plastic material. It measures approximately 72” x 28” and weighs approximately 13 pounds. The bottom surface of the mat is smooth and most of the top surface is textured to reduce the possibility that the individual that is standing on it while working on the bike, or the bike itself, will slip and fall. The word “RISK” is molded into the top surface of the mat in two locations and the red letter “R” is molded into the top surface in four locations. The mat is imported with a nylon zippered carrying bag for transporting the item.

You have suggested that this item is correctly classified in subheading 4016.91.0000, which provides for other articles of vulcanized rubber other than hard rubber: other: floor coverings and mats. However, we do not agree that this item is correctly classified in the subheading that you have suggested because it is not made of rubber.

The applicable subheading for the RISK Factory Pit Mat will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 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 Gary Kalus at gary.kalus@.cbp.dhs.gov.

Sincerely,

Steven A. Mack

Director

National Commodity Specialist Division