Luxury Rigid Core Vinyl Plank (LVP) Tile from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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