The tariff classification of Scan-Ice® panels from Sweden

N278463 August 26, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3918.90.1000 Hilary Doran Royal Customs Brokers DBA Speed Global Services 2299 Kenmore Avenue Buffalo, NY 14207 RE: The tariff classification of Scan-Ice® panels from Sweden Dear Ms. Doran: In your letter dated August 10, 2016, on behalf of Pace Enterprises LLC, you requested a tariff classification ruling. The merchandise at issue, identified as Scan-Ice® synthetic ice panels, consists of interlocking tiles manufactured from high density polyethylene (HDPE) plastic. The Scan-Ice® panels are designed to be mounted together to form an artificial ice skating surface, and can be used in any climate. The HDPE panels have been specially formulated to mimic the friction coefficient and glide properties of actual ice skating rinks. Per the information provided, the Scan-Ice® tiles measure approximately 2.5' by 1.25', and have a thickness of 5 mm. The tiles can be placed on any firm surface (indoor or outdoor) and interlocked to form a seamless uniform skating surface. The Scan-Ice® plastic panels are similar in form and function to the plastic floor coverings described in heading 3918, Harmonized Tariff Schedule of the United States (HTSUS). They are imported in the form of tiles and installed over an existing firm surface or floor. Consequently, the Scan-Ice® panels would be classified as floor coverings of that heading. The applicable subheading for the Scan-Ice® synthetic ice panels will be 3918.90.1000, 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