The Product
- An anti-slip pad made of ethylene vinyl acetate (EVA) plastic foam, added to the floor of a kayak after importation.
- Black, cut to shape, with surface pattern engraving.
- Has pressure-sensitive adhesive.
- Measures 24.44 inches by 17.6 inches by 0.125 inches.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| EVA Foam Pad, part 1231403 | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP found the pad is an article of plastic. It is made of EVA plastic foam, cut to shape and engraved, with pressure-sensitive adhesive. Because no other heading provides for it more specifically, it falls under heading 3926, other articles of plastics, on the last other line of that heading.
The letter notes the pad appears nearly identical to the one ruled on in N337357, and names the pressure-sensitive adhesive as the difference.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an anti-slip pad made of EVA plastic foam?
- Is it cut to shape, with pressure-sensitive adhesive?
- Is it added to the floor of a kayak after import?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.90.9989 | ✓ Still in the schedule | Heading 3926 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N337357 covers an EVA foam kayak component, and N316741 covers a foam water pad. N341634, on foam grip tools, is on the same line. N337363 and N337584 cover kayak handles.
- N337357January 19, 2024EVA foam kayak component from China3926.90.9985
- N337363January 22, 2024Kayak handle from China3926.90.2500
- N337584February 5, 2024Kayak handle from China3926.90.2500
- N359076March 18, 2026Plastic foam gasket from China3926.90.4590
- N341634August 20, 2024Foam grip tools from China3926.90.9989, 9817.00.96
- N307862December 12, 2019Glove component from China3926.90.9990
- N302466March 1, 2019Kayak paddles from China3926.90.3000
- N316741January 11, 2021Foam water pad from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N342130 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