Mr. Bob Helewski
Flexiteek Americas, Inc.
3109 N.W. 25th Ave
Pompano Beach, FL 33069
RE: The tariff classification of a floor covering from Sweden.
Dear Mr. Helewski:
In your letter dated June 28, 2004 you requested a tariff classification ruling.
The various submitted strips are referred to as “Flexiteek”, a teak wood alternative flooring covering to be used on boats. You state that the strips are made from 50-60 percent polyvinyl chloride, 22-26 percent plasticiser and other components. It is imported as strips and rolls of strips welded edge to edge (up to 10 strips wide). They do not have rounded corners. After importation your company receives a paper trace of a boat deck and you fabricate the deck (floor) covering.
Narrower widths of Flexiteek material are extruded in a single operation in the form of a profile shape. Standard widths are 45 mm, 60 mm, 75 mm and 125 mm. The cross-section has one straight edge, one angled edge, a flat top surface and a ribbed bottom surface. The cross-section is uniform throughout the length of the profile. These widths of decking material meet the definition of profile shapes for tariff classification purposes.
Some of these profiles are welded together to form wider widths, generally 570 mm or 600 mm. The welding is considered to be a further working of the profile. Profile shapes of plastics that are further worked are precluded from classification as profile shapes in heading 3916 of the tariff.
In your letter you suggest classification under 3918.90.1000 as other plastic floor coverings. Flexiteek is composed primarily of polyvinyl chloride. The narrower widths of Flexiteek are considered profile shapes of heading 3916 while the welded, wider widths are classified as floor coverings of vinyl.
The applicable subheading for the widths of Flexiteek material that have not been further worked by welding will be 3916.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and other profile shapes, whether or not surface worked but not otherwise worked, of plastics: of polymers of vinyl chloride…other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the widths of Flexiteek material that have been further worked by welding will be 3918.10.2000, HTS, that provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; or ceiling coverings of plastics, as defined in note 9 to this chapter: of polymers of vinyl chloride: floor coverings: other. The duty rate will be 5.3 percent ad valorem.
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.
Robert B. Swierupski