The tariff classification of vinyl floor tiles from China

N259030 December 3, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Mr. Michael Byrd VBA-Bamerica, LLC 28210 Old 41 Road Unit 311 Bonita Springs, FL 34135 RE: The tariff classification of vinyl floor tiles from China Dear Mr. Byrd: In your letter dated November 6, 2014, you requested a tariff classification ruling. The vinyl floor coverings described in your request come in two different constructions, WPC-D (wood/plastic composite décor) and WPC-LVT (wood/plastic composite luxury vinyl tiles). Both have a wood/plastic composite core layer consisting of polyvinyl chloride (PVC) resin with calcium carbonate and wood powder filler material. The surface layer of the WPC-D tiles consists of a PVC wear layer and PVC film. The surface layer of the WPC-LVT tiles consists of a more substantial PVC composite. The applicable subheading for the floor tiles 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: 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 http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division