CLA-2-39:RR:NC:TA:349 H83375
Ms. Tina A. Immormino
W.E.S.T. Forwarding Services
7010 Engle Road, Suite 107
Middleburg Hts., Ohio 44130
RE: The tariff classification of a plastic mat from Taiwan.
Dear Ms. Immormino:
In your letter dated July 2, 2001 you requested a tariff classification ruling.
The submitted sample is a portion of a plastic floor-covering tile made from polyethylene and ethylene vinyl acetate. The solid color square tiles will have interlocking tabs on all four sides. The tiles will be imported as a sixteen piece set referred to as “Playmats”. You indicate that the set will measure 41 inches square. When joined together the tiles can be used to create various styles of floor coverings.
The applicable subheading for the floor tiles will be 3918.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for floor coverings of plastic, whether or not self adhesive, in rolls or in the form of tiles: of other plastics: floor coverings. The rate of duty will be 5.3 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 John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division