CLA-2-39:RR:NC:TA:349 C89925

Mr. Robert Wallace

Mid-America Overseas, Inc.

1180 McLester Street, Suite #7

Elizabeth, New Jersey 07201

RE: The tariff classification of vinyl floor coverings from Japan.

Dear Mr. Wallace:

In your letter dated July 1, 1998 you requested a tariff classification ruling on behalf of Sangestu.

You submitted two small pieces of plastic floor coverings. The floor coverings will be made from 100 percent polyvinyl chloride(pvc). As you have indicated, one vinyl floor covering will be in tile form measuring 18 inches square and the other will be in roll form measuring 47 inches in width.

The applicable subheading for the vinyl tile 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.

The applicable subheading for the vinyl in roll form will be 3918.10.2000, 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: other. 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