Customs Ruling NY N302265 - The tariff classification of vinyl tile sample board from China

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N302265
Mar 15, 2019

Type : Classification • HTSUS : 9811.00.60

CLA-2-98:OT:RR:NC:N1:130

Mr. Raymond Rodriguez
RAR Logistics Company
1891 N. Gaffey St., Ste. 244
San Pedro, CA 90731

RE: The tariff classification of vinyl tile sample board from China

Dear Mr. Rodriguez:

In your letter, dated December 12, 2018, you requested a tariff classification ruling on behalf of your client, Eternity Flooring, dba LA Hardwood Flooring, Inc. A sample was submitted for our review. As agreed, the sample will be retained for reference.

The product under consideration is a vinyl tile sample board measuring approximately 21” wide by 29” long. On one side of the board, there are six assembled pieces of vinyl-faced tile that have been assembled to show a consumer how the style would appear when installed. The tile pieces are mounted onto a fiberboard board. On the reverse side, there is an illustrated product guide showing color swatches and style numbers, molding profiles, floor panel construction, product specifications, product features, and contact information. There is also a “window” which contains a cutaway piece of the vinyl-faced tile, which allows the consumer to see the actual panel construction and foam underlayment. This large sample board has a sturdy metal handle fastened to the top edge for ease of handling. The board cannot be utilized in any manner other than to solicit orders of the flooring style. The board is unsuitable for use as flooring.

The applicable subheading for the vinyl tile sample boards will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be free.

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