CBP Ruling N284268 — The tariff classification of flooring from China

Tariff classification

Headings: 3918

Product description

, Ltd. A representative sample measuring 47” x 5.25” was submitted with your request and will be returned to you. The merchandise in question is a polyvinyl chloride (PVC) product identified as Style Number Jetcoat 2017. Incorporating click lock installation edging, this plank is comprised of a 4 mm PVC base material with a hot pressed .5 mm PVC backing and a .5 mm decorative wood veneer layer glued to its surface. You suggest classification in subheading 3916.20.0091, Harmonized Tariff Schedule of the United States (HTSUS) as Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: Of polymers of vinyl chloride: Other. However, as per Explanatory Note 39.16, the subject product is excluded from this heading as it has been further worked (e.g., assembled by gluing) after the extrusion process and is more specifically provided for in heading 3918.

CBP rationale

The applicable subheading for the flooring will be 3918.10.1000, 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.

Full text

N284268 March 23, 2017 CLA-2-39:OT:RR:NC:N1:421 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Steve Chang dba Angeleno CHB 12062 Valley View Street, 204B Garden Grove, CA 92845 RE: The tariff classification of flooring from China Dear Mr. Chang: In your letter dated March 1, 2017, you requested a tariff classification ruling on behalf of your client, JETCOAT (Tianjin) New Material Technology Co., Ltd. A representative sample measuring 47” x 5.25” was submitted with your request and will be returned to you. The merchandise in question is a polyvinyl chloride (PVC) product identified as Style Number Jetcoat 2017. Incorporating click lock installation edging, this plank is comprised of a 4 mm PVC base material with a hot pressed .5 mm PVC backing and a .5 mm decorative wood veneer layer glued to its surface. You suggest classification in subheading 3916.20.0091, Harmonized Tariff Schedule of the United States (HTSUS) as Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: Of polymers of vinyl chloride: Other. However, as per Explanatory Note 39.16, the subject product is excluded from this heading as it has been further worked (e.g., assembled by gluing) after the extrusion process and is more specifically provided for in heading 3918. The applicable subheading for the flooring will be 3918.10.1000, 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

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