Luxury Vinyl Plank Tile with Rigid Core from Canada
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.
Duty Rate — Canada → United States
15.3%
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
Import Tips
• 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