Mr. Vithya Om
Continental Agency, Inc.
1768 West Second Street
Pomona, CA 91766

RE: The tariff classification of vinyl floor tiles from China

Dear Mr. Om:

In your letter dated Sept 30, 2014, you requested a tariff classification ruling on behalf of your client, Home Legend, LLC.

A photo was submitted in lieu of a sample. The merchandise, described both as “luxury vinyl tiles” and “luxury vinyl planks,” consists of vinyl floor tiles that are imported in the form of planks measuring 7 inches wide, 48 inches long and 4 millimeters thick. They will be imported in various simulated wood grain designs. The planks will be installed utilizing a floating click-lock technology system.

The applicable subheading for the vinyl floor tiles 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: 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

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 Joan Mazzola at [email protected].


Gwenn Klein Kirschner
National Commodity Specialist Division