CLA-2:OT:RR:NC:N2:421
Mr. Philippe Erramuzpe
US Floors, Incorporated
3580 Corporate Drive
Dalton, GA 30720
RE: The tariff classification of flooring covering panels from China
Dear Mr. Erramuzpe:
In your letter, dated February 18, 2015, you requested a tariff classification ruling. Samples were submitted for our review and will be retained for reference.
Your request regards a product identified as WPC Floor. The samples submitted are numbered 50SLV504 (“sample 1”) and 50LVP505 (“sample 2”), and measure approximately 11 11/16” (L) x 5” (W). Sample 1 measures approximately 6mm in thickness and is constructed of two layers - a 2mm-thick face of vinyl laminated onto a 4mm-thick wood-plastic composite base. Sample 2 measures approximately 8mm in thickness and is constructed of three layers - a 2mm-thick face of vinyl laminated onto a 4mm-thick wood-plastic composite base with a 2mm-thick cork underlayment laminated to the back of the panel. Both panels are tongued and grooved with an interlocking profile on their edges and ends.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. While the panels are made of multiple materials, they are classifiable by GRI 1 as vinyl tile. The cork underlayment and wood-plastic composite, while contributing specific properties to the product, do not give the panel its function or its primary consumer appeal. The vinyl is the element of the flooring that is exposed, that functions as the wear layer, and that imparts the decorative aspect.
The applicable subheading for the floor covering panels 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 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.
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/.
The flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Laurel Duvall at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division