CLA-2-39:OT:RR:NC:TA:349

Mr. Edward Kung
American Creative Team, Inc.
210 West Clary Ave
San Gabriel, CA 91776

RE: The tariff classification of floor tiles from Taiwan

Dear Mr. Kung:

In your letter dated April 24, 2012 you requested a tariff classification ruling.

You will be importing interlocking floor tiles. A photograph showing green, purple and blue solid color floor tiles was submitted with your request. The tiles will be made from 100 percent ethylene vinyl acetate (EVA). The square tiles have interlocking tabs on four sides.

The applicable subheading for the tile will be 3918.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 John Hansen at 646-733-3043.

Sincerely,

Thomas J. Russo
Director,
National Commodity
Specialist Division