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NY B89958

October 14, 1997

CLA-2-39:RR:NC:2:221 B89958


TARIFF NO.: 3925.90.0000; 7308.90.9530; 9817.00.5000

Ms. Noriene Douglas
F.W. Meyers & Co., Inc.
6435 Fain Street
Building A, Suite B
North Charleston, SC 29418

RE: The tariff classification of the "ULTRAFLEX" flooring system from Denmark.

Dear Ms. Douglas:

In your letter dated September 12, 1997, on behalf of Ikadan Systems, you requested a tariff classification ruling.

The ULTRAFLEX flooring system is used in farrowing and nursery pens for sows and piglets. The flooring system consists of interlocking individual slotted panels of either plastics or cast iron, which may be combined in various ways. Heating panels are also available.

The applicable subheading for the interlocking floor panels of plastics will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the cast iron interlocking floor panels will be 7308.90.9530, HTS, which provides for structures and parts of structures, of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel...other, sheet-metal roofing, siding, flooring and roof drainage equipment. The rate of duty will be 4 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for 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, farrowing and nursery flooring systems would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

Before we can issue a ruling for the heating panels we need additional information. Please supply a detailed description of the heating panels, explaining how they work, and the component materials of which they are composed. Indicate whether the panels are electrical.

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 Joan Mazzola at 212-466-5580. If you have any questions regarding the additional information requested for the heating panels, please contact National Import Specialist David Curran at 212-466-5680.


Robert B. Swierupski

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