CLA-2-39:RR:NC:TA:349 F88852

Mr. Sverrir Vilhelm Bernhoft
BARR Ltd.
House of Commerce, 10th Floor
Kringlan 7,
103 Reykjavik, Iceland

RE: The tariff classification of vinyl floor coverings from Germany

Dear Mr. Bernhoft:

In your letter dated June 15, 2000 you requested a tariff classification ruling.

You submitted a brochure and sample chart of plastic floor coverings. They are stated to be made from polyvinyl chloride (PVC). The floor coverings, which are made in various colors and patterns, will be imported in rolls measuring 200 centimeters wide and 25 meters long.

The applicable subheading for the vinyl floor coverings will be 3918.10.2000, 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: 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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division