CLA-2-39:RR:NC:TA:349 R00310

Mr. Ian H. Weintraub
Powerhouse Customs Brokerage
182-16 14th Ave., Rm. 208
Springfield Gardens, NY 11413

RE: The tariff classification of plastic floor coverings from China.

Dear Mr. Weintraub:

In your letter dated April 23, 2004 you requested a tariff classification ruling on behalf of Team Products International.

You will be importing plastic floor coverings. Photos of item #’s AFM06, RAWA01 and RAWX01 were submitted. All of the items will be made from ethylene vinyl acetate. These interlocking tiles are packaged for retail sale. Item AFM06 contains 6 2-foot square tiles. Item # RAWA01 contains 12 one foot square tiles that measure 12 millimeters in thickness. Item # RAWX01 contains 12 one foot square tiles that measure 20 millimeters in thickness. 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division