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

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 3301

RE: The tariff classification of a PVC coated anti-skid material, from China.

Dear Mr. Crago:

In your letter dated July 11, 2008, you requested a tariff classification ruling.

The instant sample, identified as style #A038ZA00707, consists of a roll of anti-skid material measuring 12-inches wide x 48-inches in length. It is composed of what appears to be an open mesh, knit substrate fabric of unspecified man-made fibers that has been thoroughly coated and encased in a foamed or cellular polyvinyl chloride plastics material.

The applicable subheading for the product will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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