According to the application information and the product sample submitted, it is a so-called "disinfection mat" in two different sizes (180 x 90 x 5 cm or. 90 x 60 x 4 cm). The multi-layered product consists of an upper side of an open weave of textile yarns covered with plastic (fabric of heading 5903), an intermediate layer of foam plastics as defined in Note 1 to Chapter 39, and an underside with a raised edge (forming the side parts) of a Sheet of fabrics of Chapter 39 wholly embedded in plastic (plastics as defined in Note 1 to Chapter 39). The foam plastic core of the product intended for use as a doormat should be soaked in a disinfectant in order to disinfect the soles of shoes when entering "disease-sensitive" stables. With regard to the scope and the importance in relation to the use, the plastic is to be regarded as giving character. Classification under heading 4201 is out of the question, since the disinfection mat is not used to harness and equip animals. According to customs tariff law, it is "other goods made of plastic, not covered by code numbers 3926 1000 00 0 to 3926 9097 77 0".
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[1][1]. DEBTI30268/21-1#742734