Commercial Vinyl Composition Tile (VCT) 12x12 Inch

Standard 12x12 inch vinyl composition tile (VCT) for high-traffic commercial floors, composed mainly of PVC binder with fillers like limestone. Falls under HTS 3918.10.1040 as 'other' PVC vinyl tile floor coverings, in tile form, meeting Chapter 39 note 9 for plastic floor coverings with PVC polymer >95%.

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.

3918.10.20.00Same rate: 40.3%

If imported in rolls over 38.1 cm wide

Floor coverings in rolls classify under 3918.10.2000, distinct from tiles; note 9 excludes roll-form from tile subheadings.

3921.90.11.00Lower: 39.2% vs 40.3%

If for retail packs under 38.1x45.7 cm

Per US note to 3921, small retail plastic sheets/plates shift there if not specifically floor coverings.

3904.10.00Higher: 41.5% vs 40.3%

If imported as unfinished PVC sheets for later tiling

Unprocessed PVC polymer sheets for further fabrication classify in 3904 as polymers, not finished floor coverings.

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Import Tips & Compliance

Document filler content (e.g

calcium carbonate <5% affecting polymer weight) to prove PVC predominance per subheading note

Avoid classifying as rolls (3918.10.2000); tiles must be pre-cut squares—measure and photo document shipments

Check for U.S. floor score certification; CBP often audits imported VCT for phthalate content under TSCA