Luxury Vinyl Plank Tile with Rigid Core

Luxury vinyl plank (LVP) flooring tile featuring a rigid expanded polymer core, typically made from stone plastic composite (SPC), topped with a printed vinyl layer and wear layer for durability. Classified under HTS 3918.10.1030 as vinyl tile with the specific rigid expanded core described in statistical note 2 to chapter 39. Ideal for residential and commercial flooring due to its water resistance and stability.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5.3%+35.0%40.3%
🇲🇽Mexico5.3%+10.0%15.3%
🇨🇦Canada5.3%+10.0%15.3%
🇩🇪Germany5.3%+10.0%15.3%
🇯🇵Japan5.3%+10.0%15.3%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3918.10Same rate: 40.3%

If not featuring rigid expanded polymer core

Standard PVC vinyl tiles without the specific rigid core fall under the general vinyl tile subheading.

3926.90.30.00Lower: 39.2% vs 40.3%

If imported as finished flooring panels for retail sale

May be classified as other plastic articles if not specifically meeting floor covering definitions in note 9.

4412.31Lower: 18% vs 40.3%

If core is plywood-based rather than polymer

Laminates with wooden cores shift to Chapter 44 plywood classifications.

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Import Tips & Compliance

Verify the core meets statistical note 2 criteria for rigid expanded polymer to avoid reclassification; require supplier certification of vinyl chloride polymer content over 95% per subheading notes

Ensure thickness and dimensional stability documentation for customs valuation