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NY K81519




December 19, 2003
CLA-2-39:RR:NC:TA:349 K81519

CATEGORY: CLASSIFICATION

TARIFF NO.: 3918.10.1000; 3918.90.1000

Ms. Kristy Dost
E. Besler & Company
115 Martin Lane
Elk grove Village, IL 60007-1309

RE: The tariff classification of interlocking plastic floor tiles from Korea and Taiwan.

Dear Ms. Dost:

In your letter dated November 19, 2003 you requested a tariff classification ruling on behalf of Greatmats.com, Corp.

You submitted two representative samples of the floor tiles. The tiles will be made from a plastic foam material. The actual tile will measure 40 x 40 inches and will be one inch thick. The tiles feature interlocking tabs on all four sides and are used to create a floor mat.

The applicable subheading for the tiles if made from polyvinyl chloride 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 rate of duty for 2004 will remain the same.

The applicable subheading for the tiles if made from other plastic materials will be 3918.90.1000, HTS, which provides for floor coverings of plastic, whether or
not self adhesive, in rolls or in the form of tiles: of other plastics: floor coverings. The rate of duty will be 5.3 percent ad valorem. The rate of duty for 2004 will remain the same.

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,

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