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NY L86605




August 12, 2005

CLA-2-39:RR:NC:SP:221 L86605

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic shower mat from China.

Dear Ms. Marcoux:

In your letter dated July 22, 2005, you requested a tariff classification ruling.

A photograph was provided with your letter. The “Foot Massaging/Cleaning Tub and Shower Mat” (#51420) is composed wholly of polyvinyl chloride plastic. The mat has drainage holes. The surface has been molded to incorporate convex ball shaped projections in various sizes that are designed to provide a massage type sensation. Bristle-like projections at each end of the mat provide a surface for scrubbing the feet. Suction cups keep the mat in place.

The applicable subheading for the tub/shower mat will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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