The tariff classification of rigid polyvinyl chloride (PVC) click flooring planks from China

N307841 December 9, 2019 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3918.10.1000, 9903.88.03 Patricia Buckelew Cryntel Enterprises 10412 W State Rd. 84 Davie, Florida 33324 RE: The tariff classification of rigid polyvinyl chloride (PVC) click flooring planks from China Dear Ms. Buckelew: In your letter dated November 21, 2019 you requested a tariff classification ruling. The product in question is PVC flooring planks with click lock installation edging. These planks measure 48 inches by 7.1 inches and are 4 mm in thickness. They consist of five layers: a UV coating layer, a PVC (PVC) wear layer, a decorative film layer, a core layer of PVC resin and calcium carbonate, and a pad layer. The applicable subheading for the vinyl 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 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). Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3918.10.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3918.10.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division