Luxury Vinyl Plank Tile with Rigid Core from United States
Luxury vinyl plank (LVP) tiles with a rigid expanded polymer core, typically made from stone plastic composite (SPC), feature a printed vinyl layer and wear layer for durability. These tiles are classified under tariff item 3918.10.90 as other floor coverings of polymers of vinyl chloride.
Duty Rate — United States → Canada
56.5%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the planks are not self-adhesive and are in tile or roll form
• Provide documentation showing the vinyl chloride polymer content predominates
• Be prepared to demonstrate the product is a floor covering, not a general plastic sheet