U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3918.10.1000
$311.9M monthly imports
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Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of vinyl tiles from China and Taiwan
NY F88599 June 27, 2000 CLA-2-39:RR:NC:TA:349 F88599 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Mr. Sverrir Vilhelm Bernhoft BARR Ltd. House of Commerce, 10th Floor Kringlan 7, 103 Reykjavik, Iceland RE: The tariff classification of vinyl tiles from China and Taiwan Dear Mr. Bernhoft: In your letter dated June 15, 2000 you requested a tariff classification ruling. You submitted a sample chart of plastic floor coverings. They are stated to be made from a laminated vinyl. The tiles, which are designed to resemble wooden planks, will be imported in 101 x 914 and 152 x 914 millimeter sizes. The applicable subheading for the vinyl tiles will be 3918.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles: of polymers of vinyl chloride: floor coverings: vinyl tile. The rate of duty will be 5.3 percent ad valorem. 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 John Hansen at 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division