The tariff classification of “Megadeck” composite mats

N236763 January 17, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. DeeAnne Clow Bridgewell Resources LLC 10200 SW Greenburg Road Tigard, OR 97223 RE: The tariff classification of “Megadeck” composite mats Dear Ms. Clow: In your letter dated December 20, 2012, you requested a tariff classification ruling. Photographs and descriptive literature were provided with your letter. The Megadeck, described as a heavy duty composite access mat, is a polyethylene mat used to create a temporary road, work platform, or staging area for heavy duty equipment. Each Megadeck mat measures 14 feet in length by 7.5 feet in width by 4.25 feet in thickness and weighs approximately 1,222 pounds. It is made with a ribbed interior construction to reduce weight and add strength and with raised nubs on the top surface to provide traction. Each mat has overlapping flanges which allow adjoining mats to interlock to create a solid, stable and safe work surface. The mats connect by means of 5-inch diameter aluminum cam locks located at intervals around the perimeter. A standard hex key is used to lock the mats together. You suggest classification in heading 3918, 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. However, the Megadeck cannot be classified in heading 3918 since it is not in rolls or in the form of tiles. Moreover, the Megadeck is not used to cover a floor but is used to create a floor, temporary road or work platform. We agree with your alternate suggested classification in heading 3926, HTSUS. You state that the mats may be imported from Canada or from other unspecified countries. The rate of duty provided below applies to the mats when imported from countries with which the United States has Normal Trade Relations. The applicable subheading for the Megadeck composite mats will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general 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/. 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, Thomas J. Russo Director National Commodity Specialist Division