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NY 810237

June 13, 1995

CLA-2-39:S:N:N6:221 810237


TARIFF NO.: 3920.10.0000; 9817.00.5000

Mr. John E. Kreider, Sr.
Show-Ease Stall Co.
573 Willow Road
Lancaster, PA 17601

RE: The tariff classification of cow mats from England.

Dear Mr. Kreider:

In your letter dated May 10, 1995, you requested a tariff classification ruling.

The cow mats are made of ethylene vinyl acetate (EVA). The ethylene predominates by weight over the vinyl acetate. The mats are imported in the form of sheets measuring 4 feet by 6 feet. They will be used as cushions in cow stalls.

The applicable subheading for the cow mats will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.

In the alternative, the cow mats would be free of duty under the special classification provision of subheading 9817.00.5000, HTS, upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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