Customs Ruling NY N308143 - The tariff classification of rigid polyvinyl chloride (PVC) flooring planks from China

search within category:742. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the

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NY N308143
Dec 12, 2019

Type : Classification • HTSUS : 3918.10.1000; 9903.88.03

CLA-2-39:OT:RR:NC:N1:137

Dennis Bradway
Mannington Mills
75 Mannington Mills Road
Salem, NJ 08079

RE: The tariff classification of rigid polyvinyl chloride (PVC) flooring planks from China

Dear Mr. Bradway:

In your letter dated December 5, 2019 you requested a tariff classification ruling.

The product in question is described as rigid luxury vinyl planks. These planks measure 14-16 inches wide and are 48 inches long. They consist of simple four layer construction: a clear vinyl wear layer, a printed visual film layer, a core layer of PVC resin and calcium carbonate, and a pad layer. The layers are laminated together under heat and pressure.

The applicable subheading for the vinyl flooring planks 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; 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.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3918.10.0000, HTSUS, unless specifically excluded, are subject to an additional 25 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 3918.10.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.

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 Christina Allen at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division