CLA-2-39:OT:RR:NC:N:5:137
Justyna Regan
Hinshaw & Culbertson LLP
151 N Franklin Street, Suite 2500 Chicago, IL 60606
RE: The tariff classification of a polyvinyl chloride (PVC) stone plastic composite flooring planks from Poland
Dear Ms. Regan:
In your letter dated July 31, 2024, you requested a tariff classification ruling on behalf of your client, Barlinek SA.
Item 1 is described as mineral core flooring planks. The flooring planks are rectangular in shape and incorporate click lock installation edges. The planks consist of the following layers: a lacquer topcoat, a transparent polyvinyl chloride (PVC) wear layer, a printed decorative layer, and a stone plastic composite (SPC) core comprised of a mixture of PVC and calcium carbonate. The product will be imported in widths between 90 mm and 228.6 mm, lengths between 630 mm and 1800 mm, and thicknesses of 4.5 or 5 mm.
Item 2 is described as mineral core flooring planks with integrated foam underlay. The flooring planks are rectangular in shape and incorporate click lock installation edges. The planks consist of the following layers: a lacquer topcoat, a transparent polyvinyl chloride (PVC) wear layer, a printed decorative layer, a stone plastic composite (SPC) core comprised of a mixture of PVC and calcium carbonate and an integrated polyethylene or polyolefin foam underlay. The product will be imported in widths between 90 mm and 228.6 mm, lengths between 630 mm and 1800 mm, and thicknesses of 5.5 mm or 6 mm
The applicable subheading for the PVC stone plastic composite flooring planks will be 3918.10.1020, 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: vinyl tile consisting of a rigid solid polymer core. The general 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division