3918.10.10.40/Luxury Vinyl Tile (LVT) 12x24 Inch/Japan

Luxury Vinyl Tile (LVT) 12x24 Inch from Japan

Luxury vinyl tile flooring featuring a 12x24 inch size with a printed design mimicking hardwood, made primarily from polyvinyl chloride (PVC) polymers. Classified under HTS 3918.10.1040 as 'other' vinyl tile floor coverings of PVC polymers, not self-adhesive, in tile form per note 9 to Chapter 39 defining plastic floor coverings. Exceeds 95% PVC content by weight, distinguishing it from copolymers.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify PVC polymer content exceeds 95% by weight via lab testing to confirm classification under vinyl chloride polymers per subheading note (a)

• Provide detailed technical specs including thickness, wear layer, and backing material; common pitfall is misclassifying as wall coverings (3925.90)

• Ensure tiles meet fire ratings and VOC standards for U.S. commercial use; retain mill test reports for CBP review