The tariff classification of vinyl floor planks from China

N292344 December 27, 2017 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3918.10.0000 Henry Yeh Kuehne + Nagel, Inc. 20000 S Western Avenue Torrance, CA 90501 RE: The tariff classification of vinyl floor planks from China Dear Mr Yeh: In your letter dated November 20, 2017 you requested a tariff classification ruling on two styles of luxury vinyl flooring. Imported in plank form, this three-ply polyvinyl chloride (PVC) floating click-lock flooring is available in a variety of wood grain finishes. Representative samples were submitted with your request and will be retained by this office. Cali Vinyl® Plus flooring is comprised of a 1.5 mm luxury vinyl tile top layer made up of a clear plastic film wear layer with UV coating, a decorative/color film layer and a PVC layer. This style of flooring also incorporates a 4 mm wood plastic composite middle layer and a 1.5 mm cork underlayment. Based on the information provided, the individual planks measure 48” x 7 1/8” x 9/32” and are imported in boxes of 10. Cali Vinyl ® Pro flooring is comprised of a 0.6 mm vinyl top layer made up of a clear plastic film wear layer with UV coating, a decorative/color film layer and a PVC layer. This style of flooring also incorporates a 3.8 mm rigid core middle layer and a 1.1 mm vinyl backing. Each of the PVC layers appears to contain a significant amount of calcium carbonate (limestone). Based on the information provided, the individual planks measure 48” x 7 1/8” x7/32” and are imported in boxes of 10. The applicable subheading for the vinyl flooring planks will be 3918.10.0000, 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 percent ad valorem. You have expressed concern over the classification of Cali Vinyl® Pro in heading 3918 based upon its construction and calcium carbonate content. Although each layer of this flooring contains over 60 % calcium carbonate mixed with PVC resin, the imported article is, in fact a vinyl flooring product, as fillers (such as limestone) are permitted additions to plastics of Chapter 39. Also, it has been the top layer, by virtue of its exposure; wear layer; and aesthetic appeal, that has played the most significant role in the classification of multi-layered plastic flooring products. 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