Luxury Vinyl Plank Tile with Rigid Core from Germany
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 — 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 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