CLA-2-39:OT:RR:NC:N4:421

Ms. Debbie Mayard
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707

RE: The tariff classification of disposable floor mats from China.

Dear Ms. Mayard:

In your letter dated July 14, 2009, you requested a tariff classification ruling.

The sample provided with your letter is a package of six disposable floor mats marketed as “floor toppers” and “mess mats.” The floor mats are rectangular sheets of polyethylene plastic sheeting measuring approximately 38 inches square. They are marketed to protect floors and carpets from food, paint and other spills where children eat or play.

The applicable subheading for the disposable floor mats will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division