Commercial Vinyl Composition Tile (VCT) 12x12 Inch from Canada
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%.
Duty Rate — Canada → United States
65.3%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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