OT:RR:CTF:FTM H321771 TSM
Ms. Maya Kessler
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: Tariff classification of interlocking artificial grass floor tiles.
Dear Ms. Kessler,
This is in response to your request, filed on behalf of Costco Wholesale Corporation, dated September 22, 2021, for a ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States ("HTSUS") of certain interlocking artificial grass floor tiles.
FACTS:
The product at issue features interlocking artificial grass floor tiles, item number 666721. Each interlocking artificial grass floor tile measures 12 x 12 inches, and contains artificial grass mounted onto a rigid plastic interlocking base. The artificial grass blades, comprised wholly of polypropylene, are tufted into a woven polypropylene fabric in rows and secured by strips of glue on the back of the fabric. The pile height is approximately 18 millimeters. The polypropylene strip that creates the pile is approximately 1 millimeter in width. The tufted fabric is glued to a molded rigid polypropylene plastic base. The molded base is ribbed on the top surface, has inch long cylindrical shaped protrusions spaced every 1 inch on the underside and five tabs on two of the sides that allow the tiles to be connected. The value breakdown of the artificial grass floor tiles is as follows: the artificial turf/synthetic grass accounts for 53% of the final product, while the plastic base accounts for 47% of the final product.
A sample consisting of one single interlocking artificial grass floor tile was examined by this office.
ISSUE:
What is the tariff classification of the interlocking artificial grass floor tiles under consideration?
LAW AND ANALYSIS:
Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation ("GRIs"). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 2 provides in pertinent part as follows:
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
(a) ...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods... those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
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The 2022 HTSUS provisions under consideration are as follows:
3918 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
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3926 Other articles of plastics and articles of other materials of headings 3901 to 3914
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5703 Carpets and other textile floor coverings (including turf), tufted, whether or not made up
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6307 Other made up articles, including dress patterns
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Note 7 to Section XI, which includes Chapters 50-63, provides that:
For the purposes of this section, the expression "made up" means:
a) Cut otherwise than into squares or rectangles;
b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;
d) Cut to size and having undergone a process of drawn thread work;
e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or
f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
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Note 1 to Chapter 39 provides:
Throughout the tariff schedule the expression "plastics" means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout the tariff schedule, any reference to "plastics" also includes vulcanized fiber. The expression, however, does not apply to materials regarded as textile materials of section XI.
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Note 1 to Chapter 57 provides:
For the purposes of this chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
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Note 1[1] to Chapter 63 states that:
Subchapter 1 applies only to made up articles, of any textile fabric.
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In addition, in interpreting the HTSUS, the Explanatory Notes ("ENs") of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 1 to Chapter 39 provides as follows:
Throughout the Nomenclature the expression "plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.
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EN 1 to Chapter 39 provides as follows:
Throughout the Nomenclature the expression "plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.
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EN 1 to Chapter 57 provides as follows:
For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
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General EN to Chapter 57 provides in relevant part as follows:
This Chapter covers carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles having the characteristics of textile floor coverings (e.g., thickness, stiffness and strength) but intended for use for other purposes (for example, as wall hangings or table covers or for other furnishing purposes).
The above products are classified in this Chapter whether made up (i.e., made directly to size, hemmed, lined, fringed, assembled, etc.), in the form of carpet squares, bedside rugs, hearth rugs, or in the form of carpeting for installation in rooms, corridors, passages or stairs, in the length for cutting and making up.
They may also be impregnated (e.g., with latex) or backed with woven or nonwoven fabrics or with cellular rubber or plastics.
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EN to Chapter 63 provides as follows:
Sub-Chapter I applies only to made up articles, of any textile fabric.
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General EN to Chapter 63 provides in relevant part as follows:
This Chapter includes:
1) Under headings 63.01 to 63.07 (sub-Chapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. (The expression "made up textile articles" means articles made up in the sense defined in Note 7 to Section XI.
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EN 39.18 provides in relevant part as follows:
The first part of the heading covers plastics of the types normally used as floor coverings, in rolls or in the form of tiles. It should be noted that self-adhesive floor coverings are classified in this heading.
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EN 39.26 provides in relevant part as follows:
This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.
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EN 57.03 provides in relevant part as follows:
This heading covers tufted carpets and other tufted textile floor coverings produced on tufting machines which, by means of a system of needles and hooks, insert textile yarn into a pre-existing backing (usually a woven fabric or a nonwoven) thus producing loops, or, if the needles and hooks are combined with a cutting device, tufts. The yarns forming the pile are then normally fixed by a coating of rubber or plastics. Usually before the coating is allowed to dry it is either covered by a secondary backing of loosely woven textile material, e.g., jute, or by foamed rubber.
This heading also covers turf, which is a tufted textile floor covering that imitates grass, irrespective of colour. The turf is used indoors or outdoors for sports playing surfaces (e.g., football, baseball, field hockey, golf, tennis) and other application (e.g., landscaping, airports). This heading does not cover articles of plastics of Chapter 39.
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Textile floor coverings are generally classified in heading 5703, HTSUS, which provides for "Carpets and other textile floor coverings (including turf), tufted, whether or not made up." Accordingly, at issue is whether the floor tiles under consideration are classified in heading 5703, HTSUS. Note 1 to Chapter 57 and EN 1 to Chapter 57 provide that carpets and other textile floor coverings, in which textile materials serve as the exposed surface of the article when in use, as well as articles having the characteristics of textile floor coverings but intended for use for other purposes, are classified in Chapter 57. General EN to Chapter 57 further provides that coverings intended for use for other purposes are, for example, wall hangings or table covers, or coverings used for other furnishing purposes. Other examples of products classified in Chapter 57 include carpet squares, bedside rugs, hearth rugs, and carpeting for installation in rooms, corridors, passages, or stairs. EN 57.03 provides that this heading covers tufted carpets and other tufted floor coverings, including turf, which is a tufted textile floor covering that imitates grass. The turf is used indoors or outdoors for sports playing surfaces (e.g., football, baseball, field hockey, golf, tennis) and other application (e.g., landscaping, airports).
Upon review, we find that the product at issue does not have the character of textile floor coverings of Chapter 57. While Chapter 57 provides for articles such as carpets, wall hangings, table covers, carpet squares, bedside rugs, and carpeting, which have soft and bendable backing materials, the floor tiles at issue are glued to a molded rigid polypropylene plastic base. Moreover, the floor tiles at issue also differ from tufted floor coverings which imitate grass, referenced in EN 57.03. Like other floor coverings of Chapter 57, the floor coverings imitating grass, referenced in EN 57.03, also feature soft and bendable backing materials. In addition, floor coverings imitating grass that are classified in Chapter 57 are also typically packaged in rolls for installation over large sports playing (e.g., football, baseball, field hockey, golf, tennis) and other surfaces. In contrast, the interlocking floor tiles at issue here constitute a flooring system composed of polypropylene glued to a molded plastic base. As such, it is not a carpet or textile floor covering of Chapter 57. See NY I83056, dated June 25, 2002 (finding that a flooring system comprised of polyethylene strips inserted through a nonwoven fabric, creating the appearance of grass, glued to a polypropylene panel, is not a carpet or textile floor covering of Chapter 57).
The floor tiles under consideration are composite goods comprised of more than one component that are prima facie classifiable under two or more headings. The first component consists of polypropylene fabric and artificial grass blades comprised wholly of polypropylene. The second component is the molded rigid polypropylene plastic base. Upon further consideration, we find that the component consisting of polypropylene fabric and artificial blades is a textile component classified in Chapter 63, HTSUS, because it is not provided for in any other Chapter. The polypropylene strip inserted into the pre-existing polypropylene woven fabric is considered a textile in accordance with Section XI, Note 1(g), HTSUS. Consistent with the General EN to Chapter 63, this Chapter includes textile articles of any textile fabric, which are not more specifically described elsewhere in the Nomenclature. Specifically, it is classified in heading 6307, HTSUS, which provides for "Other made up articles, including dress patterns." In this regard, we also note that the polypropylene component is made up within the meaning of Note 7(e) to Section XI, which provides that the expression "made up" means "assembled by sewing, gumming, or otherwise." The polypropylene artificial grass blades are made up because they are tufted into a woven polypropylene fabric in rows.
The second component of the floor tile at issue is the molded rigid polypropylene plastic base. Articles of plastics are classified in Chapter 39, HTSUS. In your request for a binding ruling, you argued that the interlocking floor tiles at issue are classified in heading 3918, 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." Upon review, we disagree. While heading 3918, HTSUS, provides for floor coverings of plastics, the polypropylene plastic base is a composite good component and not a floor covering on its own. Instead, we find that it is an article of plastics classified in heading 3926, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914." Because the polypropylene plastic base was formed by molding, the classification in heading 3926, HTSUS, is consistent with Note 1 to Chapter 39 and EN 1 to Chapter 39, which provide that "the expression 'plastics' means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence." In this regard, we also note that the material from which the molded base was created, which is polypropylene, is a material classified in heading 3902, HTSUS, and specifically in subheading 3902.10.00, HTSUS, which provides for "Polymers of propylene or of other olefins, in primary forms: Polypropylene."
As discussed above, the floor tiles under consideration are composite goods, consisting of the polypropylene fabric and grass component, and the molded rigid polypropylene plastic base. With regard to the classification of composite goods, GRI 2(b) states, in pertinent part, that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. Specifically, composite goods are classified pursuant to GRI 3(b), which provides in relevant part that composite goods are classified as if they consisted of the material or component which gives them their essential character. The term "essential character" is not defined within the HTSUS, GRIs or ENs. However, EN VIII to GRI 3(b) gives guidance, stating that: "[T]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the good."
In the instant case, both the polypropylene fabric and grass component, and the molded rigid polypropylene plastic base component, serve a significant function. The polypropylene fabric and grass make up the top layer of the product, which is intended to create a walking surface resembling artificial grass. This component accounts for 53% of the value of the final product. The molded rigid polypropylene plastic base component creates a solid surface holding the polypropylene fabric and grass and features an interlocking mechanism allowing to connect the tiles together into a single surface. This component accounts for 47% of the value of the final product. Because both components serve a significant function with each one also accounting for roughly half of the value of the final product, we cannot say which one gives the interlocking floor tiles their essential character. Therefore, we must apply GRI 3(c), which provides as follows: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration."
The polypropylene fabric and grass component is classified in heading 6307, HTSUS, which occurs last in numerical order. Therefore, we find that the interlocking artificial floor tiles are also classified in this heading. Specifically, the interlocking artificial floor tiles are classified in subheading 6307.90.98, HTSUS, which provides for "Other made up articles, including dress patterns: Other: Other: Other." See NY I83056, dated June 25, 2002 (applying GRI 3(c) and classifying a flooring system comprised of polyethylene strips inserted through a nonwoven fabric, creating the appearance of grass, glued to a polypropylene panel, in heading 6307, HTSUS, because that subheading occurred last in numerical order).
HOLDING:
By application of GRI 3(c), the interlocking artificial grass floor tiles are classified in heading 6307, HTSUS, and specifically in subheading 6307.90.98, HTSUS, which provides for "Other made up articles, including dress patterns: Other: Other: Other." The 2022 general, column one rate of duty is 7% 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 internet at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Yuliya A. Gulis, Chief Food, Textiles and Marking Branch
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[1] Chapter 63 is divided into three subchapters. Subchapter 1 covers headings 6301-6307, HTSUS.