Skip to content

Updated September 19, 2026

What is the HTS code for a plastic bathtub mat?

HTS code

3924.90.1050

CBP classified a plastic bathtub mat under HTS 3924.90.1050 in ruling N334002. That line covers mats and like furnishings among household articles and hygienic or toilet articles of plastics. The mat is PVC with suction cups on the bottom that hold it to the floor of a tub or shower.

  • Made in China
  • CBP ruling N334002
  • July 24, 2023
  • Current
Today's duty from China

The Product

  • A bathtub mat made of pink polyvinyl chloride (PVC) plastic.
  • Rectangular with rounded corners, about 27 inches long by 15.25 inches wide.
  • 167 skid-resistant suction cups on the bottom anchor it to the floor of a bathtub or shower.
  • Printed with Minnie Mouse, bows, hearts and circles, and meant for the home bathroom.

CBP's Ruling

ItemHTS codeCBP's description of the line
Ginsey plastic tub matHTS 3924.90.1050Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings

Explanation

Heading 3924 names tableware, kitchenware, other household articles and hygienic or toilet articles of plastics. CBP placed the tub mat on the line under that heading for mats and like furnishings; the mat is made of PVC plastic and is meant for the home bathroom.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a mat for the floor of a bathtub or shower?
  • Is it made of plastic, such as PVC?
  • Is it for use in a home bathroom?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3924.90.1050✓ Still in the scheduleHeading 3924 › Curtains and drapes, including panels and valances; ...Today's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N248795 and N248799 each classify a plastic bathtub mat on the same line, and N320289 places a plastic bathtub sling and N340223 a plastic mat there as well. N349400 covers a plastic anti-fatigue mat, and N331412 a plastic pet food mat.

  • N248795January 15, 2014Plastic bathtub mat from China3924.90.1050
  • N248799January 14, 2014Plastic bathtub mat from China3924.90.1050
  • N340223December 2, 2024The tariff classification and country of origin of a plastic mat from China3924.90.1050
  • N320289July 19, 2021Plastic bathtub sling from China3924.90.1050
  • N331412March 13, 2023Plastic pet food mat from China3924.90.5650
  • N349400June 9, 2025Plastic anti-fatigue mat from China3924.90.1050
  • N335041September 7, 2023Plastic bank from China3924.90.5650
  • N339293April 10, 2024Plastic box from China3924.90.5650
Read CBP's full ruling N334002 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334002 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms