The tariff classification of flooring samples from Taiwan
Issued May 11, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9811.00.60
Headings: 9811
Product description
Several strips of engineered wood flooring are glued and stapled to a PVC foam board. The boards measure approximately 45 cm x 60 cm or 18 cm x 24 cm. A vinyl label with extensive printed product information covers the back of the board. A small label with the product SKU # and a brief description is glued to one corner of the front of the board. The board is attached to a printed header with a cutout for hand carrying the board. The boards are used to showcase and sell the foreign manufactured engineered wood flooring.
CBP rationale
The applicable subheading for the display boards of flooring samples, described above, will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for : Any sample (except samples covered by heading 9811.
Full text
N057255 May 11, 2009 CLA-2-98:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. John B. Troendle Crescent Hardwood Supply 1101 Sams Avenue Harahan, LA 70123 RE: The tariff classification of flooring samples from Taiwan Dear Mr. Troendle: In your letter dated April 9, 2009 you requested a tariff classification ruling. The classification was requested for display boards of flooring samples. Photographs of the front and back of a display board were submitted. Several strips of engineered wood flooring are glued and stapled to a PVC foam board. The boards measure approximately 45 cm x 60 cm or 18 cm x 24 cm. A vinyl label with extensive printed product information covers the back of the board. A small label with the product SKU # and a brief description is glued to one corner of the front of the board. The board is attached to a printed header with a cutout for hand carrying the board. The boards are used to showcase and sell the foreign manufactured engineered wood flooring. The applicable subheading for the display boards of flooring samples, described above, will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for : Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be free. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a plastic demonstration unit from the United Kingdom.
The tariff classification of panel samples from the United Arab Emirates
The tariff classification of flooring samples from Mexico
The tariff classification of wood samples from Canada
Applicability of subheading 9811.00.60 to wearing apparel from China
The tariff classification of flooring samples from Vietnam
Applicability of subheading 9811.00.60, HTSUS, to quilt and duvet cover samples from China
The tariff classification of samples used to solicit orders from China
The tariff classification of pillow and pillowcase samples from China
The tariff classification of samples of wearing apparel under heading 9811.00.60
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →