PVC Vinyl Floor Tiles

These are rigid polyvinyl chloride (PVC) tiles designed for residential and commercial flooring, typically 12x12 inches, sold in boxes for easy installation. They fall under HTS 3918.90.10.00 as floor coverings of other plastics (PVC), in the form of tiles, not self-adhesive. PVC meets the polymer classification rules as it consists of 95% or more vinyl chloride monomer units.

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.

3918.10.10Same rate: 40.3%

If made of polymers of vinyl chloride (PVC)

Pure PVC floor coverings are specifically provided for in the vinyl chloride subheading earlier in the series.

3926.90.99Lower: 22.8% vs 40.3%

If sold as unfinished sheets or not specifically for flooring

Articles of other plastics not conforming to floor covering definitions in note 9 to chapter 39 go to the residual other plastics heading.

3911.90Lower: 16.5% vs 40.3%

If imported as bulk polymeric sheets for further fabrication into flooring

Unworked or semi-worked plastic sheets not yet configured as floor coverings are classified under polymers in primary forms.

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Import Tips & Compliance

Verify PVC polymer composition meets 95% vinyl chloride monomer requirement per subheading notes to avoid reclassification

Provide lab test reports on plastic type and thickness; ensure tiles are not over 6mm thick to prevent confusion with heading 3918 note exclusions