CLA-2-44:OT:RR:NC:N1:130
Mr. Brent Cheney
Russell A. Farrow US, Inc.
8053 E. Bloomington Fwy, Ste. 400
Bloomington, MN 55420
RE: The tariff classification of waterproof core floor accessories from China
Dear Mr. Cheney:
In your letter, dated November 21, 2018, you requested a tariff classification ruling on behalf of your client, Artistic Finishes, Inc. The request was returned to you for additional information, which was received by this office on February 6, 2019. The ruling was requested on flooring accessories. A sample of the product was submitted for our review and will be retained for reference.
The merchandise under consideration is waterproof core (WPC) flooring accessories (moldings). The sample provided is a stair nose profile. The profile shape is constructed of extruded polyvinyl chloride (PVC) and calcium carbonate. The profile is wrapped with wood veneer that extends from the back surface of the molding at the bullnose edge, around the entire exposed surface of the molding, around the rear edge of the molding, and onto the back of the molding. You state that the veneers may be European oak, acacia, or maple woods. The accessories function as a waterproof substitute for solid wood flooring. Because the wood imparts the consumer appeal of the product, it governs classification. See ruling NY N283271.
The applicable subheading for the WPC floor accessories will be 4418.99.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4418.99.9095, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4418.99.9095, HTSUS, listed above.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division