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NY 806942




March 6, 1995

CLA-2-39:S:N:N6:349 806942

CATEGORY: CLASSIFICATION

TARIFF NO.: 3918.90.1000

Ms. Brenda E. Smith
Liberty Building
Fritz Companies, Inc.
7001 Chatham Center Drive
Suite 100
Savannah, GA 31405

RE: The tariff classification of a plastic mat from Taiwan.

Dear Ms. Smith:

In your letter dated February 8, 1995, on behalf of Lowe's Companies, Inc. you requested a tariff classification ruling.

You submitted illustrative literature of a mat which is referred to as a Flip-Flop Puzzle Mat. The mat is made of 70 percent ethylene vinyl acetate and 30 percent polyethylene material. It is comprised of square tiles with interlocking tabs on all four sides. These tiles can be used to create various styles of floor coverings.

The applicable subheading for the mat will be 3918.90.1000, 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; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: 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 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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