CLA-2-39:OT:RR:NC:N2:421
Don Zimmerman
Wellmade Floor Coverings International, Inc.
26100 SW 95th Ave., Suite 205
Wilsonville, OR 97070
RE: The tariff classification of panels and planks from China
Dear Mr. Zimmerman:
In your letter, received by this office on September 1, 2016, you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you under separate cover.
The products under consideration, which you refer to as HDPC (High Density Plastic Composite) panels, are actually solid polyvinyl chloride (PVC) panels and smaller planks containing less than 1.5 percent of plasticizers. Available in various surface textures and sizes with thicknesses up to .25”, these panels/planks are intended to be used as wall coverings.
The applicable subheading for the panels and planks will be 3920.49.0000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of polymers of vinyl chloride: Other. The rate of duty will be 5.8 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division