CLA-2-39:RR:NC:TA:349 C88399

Ms. Pam Brown

Cargo U.K., Inc.

4790 Aviation Parkway

Atlanta, Georgia 30349

RE: The tariff classification of vinyl tile from Great Britain.

Dear Ms. Brown:

In your letter dated May 20, 1998 you requested a tariff classification ruling on behalf of Amtico International, Inc.

You submitted two plastic tiles. One floor tile measures 12 inches square and the second one measures 13 inches square. Both tiles are made from polyvinyl chloride (pvc).

The applicable subheading for the vinyl tiles will be 3918.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles: of polymers of vinyl chloride: floor coverings: vinyl tile. 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 212-466-5854.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division