The tariff classification of flooring planks from Taiwan

 N282748 February 17, 2017 CLA-2-39:OT:RR:NC:N1:421 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Monika Munro Profreight Brokers, Inc. 35A Brunswick Ave. Edison, NJ 08817 RE: The tariff classification of flooring planks from Taiwan Dear Ms. Munro: In your letter dated January 13, 2017, you requested a tariff classification ruling on behalf of your client, Mannington Mills, Inc. The products under consideration are two types of multilayer vinyl flooring planks. Representative samples were submitted with your request and will be retained by this office. Sample 1 is identified as Mannington Adura Max Prime. Designed for residential use, this plank measures 4.5 mm in thickness and consists of a 0.3 mm clear vinyl wear layer, a printed decorative layer and a rigid polyvinyl chloride (PVC) core layer backed with PVC. Sample 2 is referred to as Mannington City Park Floor Armor. Measuring 6 mm in thickness, this plank is comprised of a 0.5 mm clear vinyl wear layer, a printed decorative layer, a rigid (PVC) core layer backed with PVC and a 1 mm foam layer. This product is designed for commercial use. Both products have a wood grain finish (decorative layer) and incorporate click lock installation edging. Although these products are typically imported in planks of 7” X 48”, they are also available in a variety of sizes. The applicable subheading for the flooring planks 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 plastic, 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 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 https://hts.usitc.gov/current. 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division