CBP Ruling N296602 — The tariff classification of vinyl flooring planks from China

Tariff classification

Headings: 3918

Product description

The product in question is vinyl flooring planks with click lock installation edging. Referred to as Engineer LVT, these planks consist of a decorative paper layer that is printed with a design such as wood grain or ceramic tile, a polyvinyl chloride layer (PVC) and a PVC composite layer comprised of either PVC and wood filler or PVC and stone filler. Once these three components are laminated together, a urethane protective layer is applied to the top. You indicate that these planks are also available with a glued on underlayment of either cork or recycled plastic. Imported in boxes, the subject planks are typically manufactured in lengths of 4’ or 6’ and widths ranging from 5” to 9”. The thickness of the planks, however, varies according to customer specification.

CBP rationale

The applicable subheading for the vinyl flooring planks will be 3918.10.0000, 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

N296602 June 1, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Richmond Eshaghoff Dyerich Flooring Designs, Ltd. 35 Dale Ave Paterson NJ 07505 RE: The tariff classification of vinyl flooring planks from China Dear Mr. Ashaghoff: In your letter dated May 1, 2018 you requested a tariff classification ruling. The product in question is vinyl flooring planks with click lock installation edging. Referred to as Engineer LVT, these planks consist of a decorative paper layer that is printed with a design such as wood grain or ceramic tile, a polyvinyl chloride layer (PVC) and a PVC composite layer comprised of either PVC and wood filler or PVC and stone filler. Once these three components are laminated together, a urethane protective layer is applied to the top. You indicate that these planks are also available with a glued on underlayment of either cork or recycled plastic. Imported in boxes, the subject planks are typically manufactured in lengths of 4’ or 6’ and widths ranging from 5” to 9”. The thickness of the planks, however, varies according to customer specification. The applicable subheading for the vinyl flooring planks will be 3918.10.0000, 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 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 the 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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