CLA-2-39:OT:RR:NC:N4:421
Mr. Paul Fitzpatrick
MIQ Logistics
20 Central Street
Suite 108
Salem, MA 01970
RE: The tariff classification of vinyl tile from China
Dear Mr. Fitzpatrick:
In your letter, dated November 25, 2014, you requested a binding ruling on behalf of your client, Dinoflex Group LP. The request was returned to you for additional information, which you resubmitted to this office on January 28, 2015. Product information and samples were submitted for our review. The samples will be returned to you, as requested.
The request regards a product identified as “Dinoflex Luxury Vinyl Tile”. The samples submitted are a 12-inch-square piece of floor covering tile and a 12-inch-square piece of rubber underlayment. You state that the tile is composed of 45 percent polyvinyl chloride (PVC), 45 percent calcium carbonate filler (for stability and compression-, fire-, and heat-resistance), and 10 percent plasticizer. The rubber underlayment consists of 90 percent recycled rubber and 10 percent polyurethane binder. You indicate that the imported product will consist of these two layers bonded together and ready for installation.
In your submission, you suggest that the tile is classifiable either under heading 4003, Harmonized Tariff Schedule of the United States (HTSUS), which provides for reclaimed rubber in sheets, due to the stated importance of the rubber underlayment, or under heading 6810, HTSUS, which provides for articles of cement, concrete, or artificial stone, due to the calcium carbonate filler. We disagree. The imported article, as indicated in the product’s name, is vinyl flooring tile. The rubber underlayment and calcium carbonate filler, while contributing specific properties to the product, do not give it its construction, its function, or its primary consumer appeal. Fillers are permitted additions to products of Chapter 39, HTSUS, and product backings do not impart an item’s essential character. The PVC 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 Dinoflex Luxury Vinyl Tile will be 3918.10.1000, 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/.
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