CLA-2-39:RR:NC:TA:350 L86033

Ms. Francine Marcoux
Hampton Direct Incorporated
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of an anti-skid strip material, from China.

Dear Ms. Marcoux:

In your letter dated July 12, 2005, which was a follow-up to an earlier inquiry, where we requested additional information, you requested a tariff classification ruling.

The instant sample, identified as style #50730, consists of a roll of anti-skid material, which measures about 3 inches in width. The material consists of an open mesh base fabric of leno woven construction that has been coated or covered on both sides with a blown (foam) non-skid PVC plastics material. According to your letter, the material is 70% PVC/30% Dacron (Polyester), by weight.

The applicable subheading for the material will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. 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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division