The tariff classification of "Flexi Foam Sheets" from China.

NY J84885 June 12, 2003 CLA-2-39:RR:NC:SP:221 J84885 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of “Flexi Foam Sheets” from China. Dear Ms. Massey: In your letter dated May 19, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The Flexi Foam Sheets are composed of ethylene vinyl acetate (EVA) foam. The sheets measure 12 inches by 18 inches by 2 millimeters in thickness. The applicable subheading for the EVA foam sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division