The tariff classification of flooring planks from China

N279064 September 30, 2016 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 flooring planks from China Dear Mr. Zimmerman: In your letter, received by this office on September 1, 2016, you requested a tariff classification ruling. A representative sample was submitted with your request and will be retained by this office. The product under consideration, referred to as HDPC (High Density Plastic Composite) flooring, is a 2-ply plank consisting of an 8 mil vinyl wear layer fused to a 5.5 mm polyvinyl chloride (PVC) backing. Manufactured utilizing a co-extrusion process, you state that these layers are unidirectionally extruded and bonded together using heat. The planks have a protective polyurethane coating and are milled to incorporate click lock installation edging. Although the submitted sample measures 8” (L) X 6” (W) X 22” (T) and has a raised wood grain finish, you indicate that these planks come in various thicknesses, lengths up to 48” and a variety of surface textures. The applicable subheading for the floor 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 plastic, 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 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). 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 April Cutuli at april.a.cutuli@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division