Rigid Core Vinyl Tile with IXPE Underlay from China
Vinyl tiles featuring attached IXPE foam underlay and rigid polymer core for integrated sound reduction. Still classifies HTS 3918.10.10.20 as primary floor covering of vinyl with rigid core. Suitable for apartments requiring noise control.
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
• Prove underlay integral, not removable, to maintain floor covering status
• Weight underlay <10% total to avoid set classification issues
• Document foam density matching rigid core specs