CBP Ruling N271463 — The tariff classification of vinyl floor tiles from China

Tariff classification

Headings: 3918

Product description

The merchandise at issue is identified as LVT/HPC (Luxury Vinyl Tile/High Performance Core) flooring. The tile is a three-ply product consisting of a 1.77 mm vinyl layer on a 4.7 mm core of rigid polyvinyl chloride (PVC) foam, with a 1.5 mm underlayment of cross-linked polyethylene (you indicate the tiles may be imported with or without the underlayment). The tiles are embossed with a simulated wood grain design on their surface and have a protective polyurethane coating. The tiles measure approximately 6" by 48" and are continuously shaped on their edges with an interlocking click system.

CBP rationale

The applicable subheading for the LVT/HPC floor tiles will be 3918.10.1000, Harmonized Tariff Schedule of the United States (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 polymers of vinyl chloride: Floor coverings: Vinyl tile.

Full text

N271463 January 5, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Monika MunroProfreight Brokers, Inc.35A Brunswick Avenue Edison, NJ 08817 RE: The tariff classification of vinyl floor tiles from China Dear Ms. Munro: In your letter received on December 15, 2015, on behalf of Mannington Mills, Inc., you requested a tariff classification ruling. A sample was provided, which will be returned to you. The merchandise at issue is identified as LVT/HPC (Luxury Vinyl Tile/High Performance Core) flooring. The tile is a three-ply product consisting of a 1.77 mm vinyl layer on a 4.7 mm core of rigid polyvinyl chloride (PVC) foam, with a 1.5 mm underlayment of cross-linked polyethylene (you indicate the tiles may be imported with or without the underlayment). The tiles are embossed with a simulated wood grain design on their surface and have a protective polyurethane coating. The tiles measure approximately 6" by 48" and are continuously shaped on their edges with an interlocking click system. The applicable subheading for the LVT/HPC floor tiles will be 3918.10.1000, Harmonized Tariff Schedule of the United States (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 polymers of vinyl chloride: Floor coverings: Vinyl tile. 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 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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