The tariff classification of polyvinyl chloride (PVC) flooring planks from Portugal

N327606 August 24, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3918.10.1040 Kelley Edwards LL Flooring 4901 Bakers Mill Lane Richmond, Virginia 23230 RE: The tariff classification of polyvinyl chloride (PVC) flooring planks from Portugal Dear Mr. Edwards: In your letter dated August 11, 2022, you requested a tariff classification ruling. The product in question is marketed as “Hydrocork” vinyl plank. A representative sample was provided with the request and will be retained by this office. The plank consists of the following layers: a clear wear layer, an image-containing film layer, a layer of polyvinyl chloride, a core of cork and a bottom layer of polyvinyl chloride. The layers are laminated together under heat and pressure. It will be sold in planks with edges to create an interlocking (click-lock) installation. These planks are imported in various dimensions. The applicable subheading for the vinyl flooring planks will be 3918.10.1040, 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:other. 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 the 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division