CLA-2-40:RR:NC:TA:349 K83956

Ms. Linda Lee
Fiskars Brands, Inc.
2537 Daniels Street
Madison, WI 53718

RE: The tariff classification of a rubber floor tile from China.

Dear Ms. Lee:

In your letter dated March 2, 2004 you requested a tariff classification ruling.

You submitted a sample of a connectable floor tile. The tile measures 12 inches square and is made from rubber. Two edges have a flange with raised dots while the other edges have a flange with holes matching the dots. The tiles are designed to be fitted together to create a larger floor mat.

The applicable subheading for the tile will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of vulcanized rubber another than hard rubber: other: floor coverings and mats. The rate of duty will be 2.7 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