The tariff classification of interlocking foam tile mat from Vietnam

N305544 August 14, 2019 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3918.90.1000 Duy Hai Nguyen Qualiti Gifts Ltd. 5420 Williams Road Richmond, British Columbia V7E 1K1 Canada RE: The tariff classification of interlocking foam tile mat from Vietnam Dear Mr. Nguyen: In your letter dated July 31, 2019 you requested a tariff classification ruling. The merchandise at issue is identified as a six-piece puzzle mat. The documentation provided indicates that the product consists of polyethylene foam. Each tile measures 24 inches by 24 inches and 0.4 inches thick with notched borders that are interlocking so the tiles can be connected to produce a plastic mat that will be placed on the floor. The applicable subheading for the six-piece set of interlocking polyethylene foam tiles will be 3918.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division