&&The goods in issue are straight-edged, adhesive mats composed of multiple layers of polyethylene film (30 layers/sheets of film per mat) that are coated on both sides with a solvent based adhesive. These mats are used to contain and remove dirt and dust from the shoes and equipment of those working in clean environments. Each sheet of the mat has a I " x I " numbered tab at the corner, allowing for easy separation and numbering. When a sheet becomes fully contaminated, the user peels it off from the mat and throws it away, thus exposing a new sticky sheet. The mats are available in four different sizes, and in low, medium or high-tack adhesion.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled "Decision".&&&&Chapter 39 of the Customs Tariff provides for plastics and articles thereof; within the chapter, heading 39.19 covers self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. The Explanatory Notes to this heading state, in pertinent part, that this heading is "limited to flat shapes which are pressure-sensitive, i.e., which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure." The Sticky Mat meets the terms of heading 39.19 and is appropriately classified therein, specifically in subheading 3919.90 (Other).&&