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NY M86081




September 15, 2006

CLA-2-39:RR:NC:SP:221 M86081

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Eugene Chernikh
Good Eye Inspectors
1865 Park Avenue
Bensalem, PA 19020

RE: The tariff classification of foamed polystyrene tiles and molding from Russia.

Dear Mr. Chernikh:

In your undated letter, received in this office on August 17, 2006, you requested a tariff classification ruling.

Samples were provided with your letter. The tiles are composed of foamed polystyrene plastic and measure approximately 19 ½ inches by 19 ½ inches. The scalloped edges of the tiles roughly interlock with each other. The surface is highly embossed with pictures, in this case, of animals, trees and flowers. The tiles may be painted, resulting in a highly decorative three-dimensional surface. The descriptive literature illustrates the tiles being mounted to form a decorative ceiling surface. The molding is composed of foamed polystyrene plastic, and is also highly embossed for painting.

The applicable subheading for the tiles and molding will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 3926.90.9880, HTSUS, which are products of Russia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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