The tariff classification of flooring/decking tiles from China
Issued September 29, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
Product description
It consists of an interlocking tile base, measuring approximately 11-11/16 inches square, on which four decking planks, each measuring 11-3/16 inches by 2-5/16 inches, are mounted. The tile base is molded from polyethylene plastics and incorporates interlocking connectors along the edges. The decking planks, which have an artificial wood grain surface, are said to be made of Resysta. You have included descriptive literature which describes the Resysta as being made of approximately 40 percent vinyl polymer with 60 percent rice husks with a high cellulose structure. The rice husks act as filler material for the vinyl polymer. The planks are secured onto the tile base with stainless steel fasteners. The tiles are marketed as an environmentally friendly and weather resistant alternative to wood or wood/plastics composite decking material.
CBP rationale
The applicable subheading for the outdoor decking tiles, T-271368, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other.
Full text
N121838 September 29, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Elizabeth Tobin Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of flooring/decking tiles from China Dear Ms. Tobin: In your letter dated August 30, 2010, you requested a tariff classification ruling. The sample submitted with your request, identified as Costco internal reference number T-271368, is a tile used for outdoor flooring or decking. It consists of an interlocking tile base, measuring approximately 11-11/16 inches square, on which four decking planks, each measuring 11-3/16 inches by 2-5/16 inches, are mounted. The tile base is molded from polyethylene plastics and incorporates interlocking connectors along the edges. The decking planks, which have an artificial wood grain surface, are said to be made of Resysta. You have included descriptive literature which describes the Resysta as being made of approximately 40 percent vinyl polymer with 60 percent rice husks with a high cellulose structure. The rice husks act as filler material for the vinyl polymer. The planks are secured onto the tile base with stainless steel fasteners. The tiles are marketed as an environmentally friendly and weather resistant alternative to wood or wood/plastics composite decking material. The applicable subheading for the outdoor decking tiles, T-271368, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The 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, Robert B. Swierupski Director National Commodity Specialist Division
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