The tariff classification of flooring tiles from China
Issued November 2, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
Product description
The product is a 12 inch by 12 inch tile composed of a wood plastic composite (WPC). The essential character is imparted by the plastics, with the wood acting as filler material. The tiles are designed to interconnect with each other and may be used both indoors and outdoors. The tiles are primarily used for dance floors, walkways or decking. Each tile incorporates solar activated LED lights. One style has 4 lights, one located in each corner, while the other style has a single center light. There is a mini 1 inch by 1 inch solar panel in the center.
CBP rationale
The applicable subheading for the tiles 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
N233934 November 2, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Sean I. McDonald Giant Offroad Parts 570 Central Avenue, Building G Lake Elsinore, CA 92530 RE: The tariff classification of flooring tiles from China Dear Mr. McDonald: In your letter dated October 2, 2012, you requested a tariff classification ruling. Photographs were provided with your letter. The product is a 12 inch by 12 inch tile composed of a wood plastic composite (WPC). The essential character is imparted by the plastics, with the wood acting as filler material. The tiles are designed to interconnect with each other and may be used both indoors and outdoors. The tiles are primarily used for dance floors, walkways or decking. Each tile incorporates solar activated LED lights. One style has 4 lights, one located in each corner, while the other style has a single center light. There is a mini 1 inch by 1 inch solar panel in the center. The applicable subheading for the tiles 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, Thomas J. Russo Director National Commodity Specialist Division
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