Rigid Core Luxury Vinyl Plank (LVP) 7x48 Inch from China
Rigid core luxury vinyl plank (LVP) in 7x48 inch format with stone plastic composite core, PVC wear layer printing stone visuals. HTS 3918.10.1040 covers this as 'other' PVC polymer vinyl tile floor covering in plank tile form per Chapter 39 note 9.
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
• Disclose core composition (SPC vs pure PVC); blended cores may require note (a)(4) analysis for predominant monomer
• Label as 'floor tile' not 'plank' in invoices to prevent shift to 3926.90 other plastic articles
• Test for click-lock systems; assembled panels risk set classification under 3926.90.9900