Commercial Vinyl Composition Tile (VCT) 12x12 Inch from China
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 — China → United States
42.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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