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Commercial Vinyl Composition Tile (VCT) 12x12 Inch from United States

Commercial Vinyl Composition Tile (VCT) is a flooring tile made primarily from polyvinyl chloride (PVC) polymers mixed with calcite fillers, designed for high-traffic areas such as schools and offices. It is presented in standard 12x12 inch tile form and falls under tariff item 3918.10.90 as a floor covering of polymers of vinyl chloride, not combined with textile materials.

Duty Rate — United States → Canada

56.5%

Rate breakdown

26SUR5050%United States Surtax Order (2026) — 50% on US products

Import Tips

• Ensure the tiles are classified as floor coverings of polymers of vinyl chloride, not combined with textile backing, to qualify for this tariff item

• Verify the PVC content and filler composition to confirm the product is not a wall or ceiling covering

• Keep commercial invoices and product specifications ready for CBSA inspection