The tariff classification of interlocking foam tiles from China

N276321 July 1, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3918.90.1000 Maria Da Rocha D&D Customhouse Brokerage, Inc. 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of interlocking foam tiles from China Dear Ms. Da Rocha: In your letter dated June 2, 2016, on behalf of Cap Barbell, Inc., you requested a tariff classification ruling. The merchandise at issue is identified as a six-piece puzzle mat. Based on the information provided with your submission, the product consists of interlocking tiles formed from ethylene vinyl acetate (EVA) plastic foam. You indicate that each tile is 0.5" thick and measures approximately 24" x 24". The sides of the tiles feature notched borders to allow them to interlock with one another. The tiles are similar in form and function to those described in Headquarters Ruling Letter H270254, dated June 9, 2016. The applicable subheading for the interlocking EVA 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 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division