Stone Plastic Composite (SPC) Vinyl Tile from China
SPC vinyl tiles with a stone-filled rigid polymer core for enhanced stability and soundproofing, commonly used in commercial spaces. Classified under HTS 3918.10.10.20 due to its vinyl chloride polymer base and rigid solid core meeting subheading specifications. Offers superior dent resistance compared to WPC variants.
Duty Rate — China → United States
40.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Include manufacturer's specs detailing core density (>70% calcium carbonate typical for SPC) to substantiate rigid classification
• Ensure tiles measure under Note limitations if claiming special rates
• Avoid pitfalls by distinguishing from wood-polymer composites that may require Chapter 44 entry