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NY F81206




January 11, 2000

CLA-2-39:RR:NC:TA:349 F81206

CATEGORY: CLASSIFICATION

TARIFF NO.: 3918.90.1000; 3924.90.5500; 4421.90.9840

Mr. H. Scott Wedgbury
Teramoto U.S.A. Representative Office
P.O. Box 3371
South Pasadena, CA 91031

RE: The tariff classification of Super Turfie, Macho Mat and Teak Mat from Japan

Dear Mr. Wedgbury:

In your letter dated December 13, 1999 you requested a tariff classification ruling.

You submitted brochures and samples of Super Turfie, Macho Mat and Teak Mat. Super Turfie is an artificial turf floor tile. Each tile measures approximately 12 inches square and is molded in one piece from EVA resin. The interconnecting tiles present a turf like surface appearance and the base is a lattice structure. The 1.102-inch thick tile is held above the ground by hundreds of small legs to provide drainage. The Super Turfie may be used indoors or outdoors.

The Macho Mat is an approximately 18 x 29.5 inch doormat. It is molded in one piece from EVA resin. The Macho Mat is similar to the Super Turfie in construction except that it has a more open lattice base structure and contains significantly fewer but coarser blades of turf. The Teak Mat is a floor tile made from four strips of teak wood and a molded polyethylene base. The wood strips measure approximately 2-5/8 x 11-1/2 inches and are 1/2 inch thick. The strips are joined to the plastic base with dovetail joints. The base of the approximately 12-inch square Teak Mat tiles have a lattice structure and numerous small legs. The interconnecting Teak Mat tiles may also be joined to the Super Turfie tiles. The Teak Mat may be used indoors or outdoors.

The applicable subheading for the Super Turfie 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: of other plastics: floor coverings. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Macho Mat will be 3924.90.5500, HTS, which provides for tableware, kitchenware other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Teak Mat will be 4421.90.9840, HTS, which provides for other articles of wood: other: other: other. The rate of duty will be 3.3 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 212-637-7078

Sincerely,

Robert B. Swierupski
Director,

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