Luxury Rigid Core Vinyl Plank (LVP) Tile from China
Luxury vinyl plank flooring featuring a rigid solid polymer core, typically SPC (stone plastic composite), designed for floating installation over various subfloors. This tile falls under HTS 3918.10.10.20 because it is a vinyl tile with a rigid solid polymer core made primarily from PVC polymers. It provides waterproof durability and mimics hardwood aesthetics.
Duty Rate — China → United States
42.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the polymer composition meets the 95% vinyl chloride monomer requirement per Chapter 39 notes to avoid reclassification
• Provide lab test reports confirming rigid solid core structure during customs entry
• Watch for common pitfalls like mislabeling as flexible PVC tile, which shifts to other subheadings