The tariff classification of plastic floor coverings from Korea

NY A82976 May 9, 1996 CLA-2-39:RR:NC:TP:349 A82976 CATEGORY: Classification TARIFF NO.: 3918.90.1000 Ms. Gwendolyn G. Karpus Robert G. Marshall P.O. Box 40082 Jacksonville, FL 32203 RE: The tariff classification of plastic floor coverings from Korea Dear Ms. Karpus: In your letter dated April 17, 1996 you requested a tariff classification ruling on behalf of Chun Shin (U.S.A.) Corporation. The submitted sample is a portion of a plastic floor covering tile made from polyethylene vinyl acetate. The sample tile has interlocking tabs on all four sides and measures approximately 12.5 inches square and 1 inch thick (the submitted literature notes a 1000 x 1000 x 20 millimeter size). When joined together the tiles form a sport/gym mat that is referred to as a Keum Kang Mat. This mat acts as a floor covering for exercise rooms, nursery rooms, martial arts rooms, etc. The applicable subheading for the floor tiles 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 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division