The tariff classification of vinyl floor tiles from China

N266504 July 23, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3918.10.1000 Don Zimmerman Wellmade Floor Coverings International, Inc. 26100 SW 95th Ave, Suite 205 Wilsonville, OR 97070 RE: The tariff classification of vinyl floor tiles from China Dear Mr. Zimmerman: In your letter dated July 1, 2015, you requested a tariff classification ruling. Samples were provided. The samples provided with your request are identified as Luxury Vinyl Tile on a Wood Plastic Composite base (LVT/WPC). The tiles are a two-ply product that consist of a 14 mil wear layer of polyvinyl chloride (PVC) attached to a WPC back approximately 6mm thick. The WPC consists of PVC mixed with a wood powder filler. The tiles are embossed with wood grain designs and have a polyurethane protective coating. You indicate that the tiles, when imported, will measure approximately 11.8" by 86.6" and be milled with a click lock installation system. The applicable subheading for the LVT/WPC 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; 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 % 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division