CLA-2-39:OT:NC:N3:349

Ms. Esther Kim
Janet M Kim Customs Broker
15342 Hawthorne Blvd., Suite 212
Lawndale, CA 90260

RE: The tariff classification of a floor tile from China

Dear Ms. Kim:

In your letter dated May 3, 2011 you requested a tariff classification ruling on behalf of J-Sonic Services Inc.

You will be importing a floor tile. A photograph of the tile was submitted with your request. The tile is stated to be made from polyvinyl chloride (PVC). It will measure 11.74 x 23.74 inches and will be 4 millimeters thick.

The applicable subheading for the tiles will be 3918.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for floor coverings of plastic, whether or not self adhesive, in rolls or in the form of tiles: 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 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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division