The tariff classification of vinyl floor tiles from China

N259411 December 12, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Mr. Don Zimmerman Wellmade Floor Coverings International Inc. 26100 SW 95th Avenue, Suite 205 Wilsonville, OR 97070 RE: The tariff classification of vinyl floor tiles from China Dear Mr. Zimmerman: In your letter dated November 12, 2014, you requested a tariff classification ruling. The sample provided with your request is identified as LVT/WPC (Luxury Vinyl Tile/Wood Plastic Composite) floor tile. The tile is a two-ply product consisting of a 2 mm thick vinyl wear layer on a 4.8 mm thick WPC back. The WPC composite contains approximately 70 percent polyvinyl chloride powder with bamboo powder and precipitated calcium carbonate fillers. The tiles will be imported in various simulated wood grain designs and have a protective polyurethane coating. The tiles measure approximately 7 inches x 48 inches (178 mm x 1219 mm) and are milled to incorporate a click lock installation edging. The applicable subheading for the LVT/WPC 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