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NY L80832

November 29, 2004

CLA-2-39:RR:NC:TA:349 L80832


TARIFF NO.: 3918.90.1000

Mr. John F. McManus
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of plastic floor covering tiles from China.

Dear Mr. McManus:

In your letter dated November 10, 2004 you requested a tariff classification ruling.

The submitted sample, referred to as a “Puzzle Mat”, consists of nine or ten interlocking plastic floor tiles. The tiles are made from 100 percent ethylene vinyl acetate (EVA). The individual tile measures approximately 12 inches square and 3/8 inches in thickness. The square tiles have interlocking tabs on all four sides. When joined together the tiles form a mat. The instant sample is solid green in color (referred to as Puzzle Mat-Green). You indicate in your letter that other mats will be imported with various printed patterns such as florals or licensed characters. Without photographs or samples of the patterned mats, this office is unable to provide a classification for those items.

The applicable subheading for the solid green mat will be 3918.90.1000, Harmonized Tariff Schedule of the United States (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.

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.


Robert B. Swierupski

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