In ruling NY N318476 (April 7, 2021), Customs and Border Protection (CBP) discussed the classification of a shoe sanitizing mat. As mentioned in the ruling, it consists of an ethylene-vinyl acetate (EVA) foam mat, a molded plastic tray with a silicone mat affixed with screws underneath the tray, and a molded plastic reservoir with plastic screw cap. The user steps on the silicone tray, which forces cleaning solution (not included) through holes in the mat, distributing it onto the soles of the shoes. After sanitizing their shoes, the user steps on an EVA insert covered with a microfiber towel/drying mat. The mat is intended for use wherever shoe soles need to be disinfected. CBP believes that the plastic imparts the essential
character over the other components, General Rule of Interpretation 3(b) noted.
CBP determined that the subject shoe sanitizing mat would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The general rate of duty is 5.3% ad valorem.