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🇺🇸 USA Import Guide · SPC & LVT Flooring · HTS & CBP · 2026

Importing SPC & LVT Flooring to the USA — A 2026 B2B Guide

By Ecoflors Export Team  ·  Updated  ·  US importers · distributors · project buyers
Light wood-look SPC plank flooring in a contemporary residential interior
Ecoflors SPC Click · 9″ × 60″ option · Factory-direct export supply · FOB Shanghai default
Direct answer — what a US B2B importer should confirm first

Importing SPC or LVT flooring from China requires an exact product construction, current HTS classification, entry-date tariff check, licensed customs broker, ISF coordination, order-specific documentation, and a weight-based container plan. HTS heading 3918.10 is a starting point, not a universal 10-digit answer. The temporary 10% Section 122 surcharge ended on 24 July 2026 unless extended by Congress, so it must not remain inside a permanent “all-in” tariff percentage. Ecoflors supplies product, packing, origin, quotation and available certificate information; the US importer of record and broker confirm classification, entered value, duties, fees and admissibility.

3918.10
HTS starting heading
Use the current 10-digit line for the exact construction and form
Current
Duty check
USITC HTS + USTR Section 301 tool + importer’s broker
35–40d
General production lead time
Subject to final specification, production schedule and order arrangement
800 sqm
Existing SKU/color MOQ
Custom color or OEM design generally starts at 2,200 sqm or above

HTS Classification — Start With the Product, Not the Décor Name

US classification begins with the product as imported: material composition, rigid or flexible core, whether it is presented as tile/plank or roll, backing, self-adhesive status and the complete construction. A wood-look print does not turn a PVC floor covering into a Chapter 44 wood product. The current HTS contains more specific statistical suffixes within 3918.10.10, including separate descriptions for rigid solid-polymer-core and rigid expanded-polymer-core vinyl tile. Flexible LVT and other constructions may require a different line.

Use the current USITC HTS search, review relevant CBP classification rulings, and have the importer’s licensed customs broker confirm the entry. Supplier guidance is buyer education, not a binding customs ruling.

Classification working table · confirm against current HTS before entry
Product type Classification starting point What must be confirmed Supplier information
SPC Click · rigid solid core3918.10.1020 may applyCurrent suffix and Chapter 99 treatmentCore composition, plank size, layers, backing and click construction
Rigid expanded-polymer-core vinyl tile3918.10.1030 may applyWhether the product meets the HTS statistical noteCore structure and density information when requested
Dryback or Loose Lay LVTStart at 3918.10Exact tile/other statistical lineFlexible construction, dimensions, backing and installation method
Factory-attached IXPE backingReview with the finished floor coveringComposite-good treatment for the exact constructionBacking material, thickness and lamination method
Separately imported underlayClassify separatelyMaterial, cellular structure, form and current HTS lineSeparate material and technical description
⚠ Classification and invoice control

Do not reuse an obsolete generic 10-digit code for every SPC and LVT construction. The commercial invoice should describe the product accurately in plain language, including the material and floor-covering form. Ecoflors can provide construction and packing data, but it cannot pre-clear a CBP classification. The importer and broker should request a binding ruling when a material classification uncertainty remains.

Current Duty Review — Do Not Publish a Permanent “All-In” Rate

Status reviewed 25 August 2026: the White House imposed a temporary 10% Section 122 surcharge from 24 February through 24 July 2026 unless extended by an Act of Congress. No official extension was identified for this revision, so the expired surcharge has been removed from the page’s current tariff calculation. China-origin vinyl flooring may still be subject to the ordinary HTS duty and a Section 301 duty, but the result depends on the exact current classification, entry date, exclusions and other measures.

Check the current USITC HTS, the official USTR Section 301 search, and the Section 122 proclamation and end date. Then use a date-stamped broker and forwarder worksheet for the purchase decision.

Landed-cost worksheet · current inputs, not permanent rates
Exact
10-digit HTS line
Current
Ordinary duty
USTR
Section 301 check
Broker
Fees and entry basis

Add the order-specific FOB Shanghai value, ocean freight, marine insurance if arranged, MPF, HMF for an applicable ocean entry, bond, brokerage, port charges, drayage and inland delivery. Dense flooring is often payload-limited before it is volume-limited. Ecoflors supplies the exact product and packing inputs; the importer, broker and forwarder confirm the legal and logistics inputs.

First Sale valuation — relevant only to a qualifying multi-tier transaction

First Sale valuation is not an automatic discount and is not created merely by buying factory-direct. It can be considered when a genuine multi-tier transaction includes a manufacturer, middleman and US importer, and when the importer can demonstrate a bona fide arm’s-length sale for export to the United States. CBP may require purchase orders, invoices, contracts, proof of payment, party relationships, risk-of-loss terms and a complete transaction paper trail.

A direct sale from Ecoflors to the US importer normally begins with the price actually paid or payable in that direct transaction, subject to the statutory additions and the importer’s valuation analysis. Buyers considering First Sale should obtain advice from their licensed customs broker or trade counsel and review current CBP valuation guidance.

Section 301 exclusions — verify the exact product

USTR exclusions are product-specific and time-limited. The extension of a group of exclusions through 10 November 2026 does not mean that every product under 3918.10 is excluded. Search the exact HTS subheading and product description before each entry; do not rely on an old flooring article or a previous shipment.

AD/CVD Screening — Check Current Scope, Not Only the Chapter

AD/CVD orders are separate from ordinary duty and Section 301. The current review did not identify a product-specific AD/CVD order naming standard PVC-based SPC or LVT flooring, but that is not a permanent clearance statement. Scope language, circumvention findings, product composition and new petitions can change. The importer should screen the exact merchandise against current Department of Commerce and USITC information and involve trade counsel when the product sits near an order’s scope.

AD/CVD screening · purchasing-stage questions
Product Current screening position Why it matters Buyer action
Multilayered wood flooringActive order areaDifferent material and scope from standard PVC/SPCDo not use a wood-flooring conclusion for vinyl products
Hardwood plywoodActive order areaRelevant only if the imported product contains in-scope wood merchandiseCheck components and scope when any wood layer is present
Standard PVC-based SPC or LVTNo permanent blanket conclusionComposition and current scope still need reviewScreen exact product and current official orders before entry
WPC or hybrid constructionsOutside this guide’s standard product assumptionsDifferent construction can change classification and scope analysisObtain a separate material and customs review
⚠ Product description must be accurate

Use a precise description such as the actual PVC floor-covering construction, installation system, plank or tile form and backing. “Wood-look” may describe the décor, but it should not replace the material description. Avoid vague terms such as “laminate flooring” when the product is vinyl. The broker should align the commercial description with the final classification.

Light wood-look rigid-core vinyl plank flooring in an interior setting
SPC Click · Core, wear layer, backing and click system confirmed by SKU
Wood-look glue-down luxury vinyl plank flooring in an interior setting
LVT Dryback · Total thickness, wear layer and full-spread adhesive specification

US Project Documentation — Match Certificates to the Offered SKU

Ecoflors has FloorScore and GREENGUARD Gold documentation available. Before quotation, private-label use or project submission, confirm the certificate holder, production scope, product family, exact construction, addendum, validity period and approved publication or buyer-use rights. A certificate name can be stated at product-selection stage; the exact file and identifier should be supplied only after the offered SKU is matched.

FloorScore — voluntary flooring VOC certification

FloorScore is a voluntary hard-surface flooring VOC certification based on the California CDPH Standard Method. It can support low-emitting-material requirements in LEED, WELL, CHPS and other programs, but it is not automatically required for every US commercial or multi-family project. The current product listing and certificate addendum should match the quoted construction. See the official SCS FloorScore program.

CARB ATCM Phase 2 and EPA TSCA Title VI — composite-wood scope

CARB ATCM Phase 2 and EPA TSCA Title VI regulate specified composite-wood panels and finished goods containing them. A PVC and limestone SPC construction without regulated hardwood plywood, particleboard or MDF is generally outside that composite-wood product scope. A backing or component containing regulated composite wood requires a separate review. FloorScore and GREENGUARD Gold do not replace this material-scope analysis. See the EPA composite-wood rule overview.

California Proposition 65 — evaluate exposure, not one ingredient list

A Proposition 65 warning decision depends on exposure to any listed chemical and the applicable safe-harbor level or product-specific assessment. A statement that selected phthalates are not intentionally added does not by itself prove that no warning is required for every SKU or use case. Buyers selling into California should review the exact formulation and exposure assessment with a qualified compliance adviser. See OEHHA guidance for businesses.

GREENGUARD Gold — available when the certificate scope matches

GREENGUARD Gold may be requested for schools, healthcare, WELL or other institutional specifications. It is a project or procurement requirement when the tender says so, not a universal CBP document or legal requirement for all school and healthcare flooring. Ecoflors can match available documentation to the selected construction during pre-qualification.

Documentation decision table · use project requirements
Project type Common buyer request Not automatic Ecoflors response
Commercial officeVOC certificate and maintenance dataOne certificate covering every constructionMatch available document scope to the selected SKU
Multi-familyVOC, acoustic and wear specificationBacking thickness proving IIC/STCProvide assembly-matched evidence when available
K-12 or healthcareProject-specific VOC and cleaning requirementsGREENGUARD Gold being legally mandatory in every tenderReview the actual specification before confirming
California resaleProp 65 and material reviewA universal warning exemption statementConfirm SKU formulation and buyer compliance process
General retail or hospitalityWear, slip, maintenance and VOC documentsAll tests applying to the full product rangeSupply construction-matched documents when required

Route Planning — Compare the Same Cost Basis on the Same Date

Port selection should follow the final destination, current sailing options, product-ready date, ocean quotation, port charges, drayage, rail or truck plan and inland weight restrictions. Production is generally 35–40 days, depending on the final specification, production schedule and order arrangement. Ocean and inland transit are separate, carrier-dependent estimates. Ecoflors quotes FOB Shanghai by default; Ningbo, Qingdao, Shenzhen or another port may be coordinated when the order or consolidation plan requires it.

🌊
Long Beach / Los Angeles
Starting use caseWest Coast destinations
CompareOcean + port + drayage
Inland planTruck / rail / payload
TimingCarrier quote date

A common starting point for West Coast programs, but congestion, chassis, rail and destination costs must be checked for the actual shipping window.

🌊
Savannah, GA
Starting use caseSoutheast destinations
CompareAll-water + inland
Inland planDrayage / rail / truck
TimingCarrier quote date

May reduce inland distance for some Southeast projects. Compare the total route against West Coast and other East Coast alternatives.

🌊
Houston, TX
Starting use caseTexas / Gulf destinations
CompareOcean + Gulf inland
Inland planTruck / payload / route
TimingCarrier quote date

Can be a useful Gulf option, but it should be selected only after the ocean and inland quotations are compared on the same date.

Choose the port from a date-stamped total-cost comparison — not from one permanent transit promise.

Recommended US Specifications — Confirm the Project Before Quotation

The following options are specification starting points, not universal substitutes. Wear layer, backing, click license, acoustics, slip, VOC, adhesive and maintenance requirements must match the buyer’s project. View the full SPC flooring range and Dryback LVT range before selecting samples.

Product starting points · USA B2B projects
Buyer or project need Specification starting point Confirm before quotation Commercial basis
Distributor value program4mm SPC core · 0.3mm / about 12mil wear · UNILIN click optionPlank size, texture, bevel, backing and license scopeOrder-specific FOB Shanghai quote
Multi-family or stronger wear request5mm SPC core · 0.55mm / about 22mil wear · UNILIN click optionWhether the RFQ requires exactly 20mil or accepts 0.55mmMOQ 800 sqm per existing SKU/color
US large-plank program9 × 60 in · 5mm SPC core + 1.5mm IXPE = 6.5mm finishedAcoustic assembly, carton weight and route payloadLoad plan based on exact kg/m²
Commercial glue-down project2.5mm Dryback LVT · 0.55mm / about 22mil wear · full-spread adhesiveSubfloor, adhesive, texture, bevel, slip and maintenanceOrder-specific quote and document review
Higher-wear Dryback request0.7mm / about 28mil wear optionExact total thickness and matching ASTM/EN evidenceNo class claim without report match
School or healthcare tenderSelect only after tender reviewVOC, slip, cleaning, adhesive, infection-control and acousticsCertificate scope matched to SKU

US Import Document Checklist — Who Supplies and Who Confirms

01
Commercial invoice — accurate product and transaction data
Ecoflors supplies seller, buyer, origin, product construction, quantity, unit value, total value, Incoterm and payment information. The importer and broker confirm the final HTS line, entered value treatment and duty data.
02
Packing list — carton, pallet and gross-weight control
Use actual carton count, pieces, net and gross weights, dimensions and pallet plan. Container selection between 20GP and 40HQ depends on both payload and volume.
03
Current entry worksheet — duties, CBP fees and broker inputs
The broker confirms the exact classification, ordinary duty, Section 301 treatment, exclusions, MPF, HMF where applicable, bond and other entry charges for the entry date.
04
FloorScore / GREENGUARD Gold documentation — when scope matches
Ecoflors has these documents available. Match certificate holder, product family, construction, addendum, validity and buyer-use or private-label scope before submission.
05
Composite-wood scope statement — when relevant
Describe whether the selected flooring construction contains regulated hardwood plywood, particleboard or MDF. Do not call a PVC flooring product “CARB2 certified” when the rule is outside its material scope.
06
Order-specific technical reports
Add dimensional stability, wear, fire, slip, acoustics, VOC or other reports only when the exact construction and project requirement match the document scope.
07
Bill of lading and release method
The carrier, payment terms and buyer instructions determine original, sea-waybill or electronic-release handling. Do not describe one release method as a universal CBP requirement.
08
ISF coordination — importer responsibility with supplier data support
For ocean cargo, the ISF importer or agent files with CBP. Required data is generally due no later than 24 hours before cargo is laden aboard the US-bound vessel, with timing rules for later-flexible elements. Ecoflors supplies available seller, manufacturer, origin, commodity and stuffing information; the importer or broker controls the filing.

Frequently Asked Questions

What is the current US tariff on SPC flooring from China?
Do not use one permanent all-in percentage. The temporary 10% Section 122 surcharge ended on 24 July 2026 unless Congress extended it. The importer and licensed customs broker should confirm the exact current HTS line, ordinary duty, Section 301 treatment, exclusions, entry date, and CBP fees before the purchase decision.
What HTS code should be used for SPC or LVT flooring?
Start with HTS heading 3918.10 for PVC floor coverings, then classify the exact construction and form under the current 10-digit schedule. A rigid solid-polymer-core SPC product may use a different statistical suffix from a flexible Dryback LVT, Loose Lay product, or separately imported underlay. The US importer and broker make the final entry decision.
Is China-origin SPC or LVT automatically free of AD/CVD risk?
No blanket conclusion should be made from the chapter number alone. Product-specific AD/CVD orders, scope language, circumvention findings, and new petitions can change. Screen the exact construction and current official orders with the importer, broker, or trade counsel before entry.
Do CARB ATCM Phase 2 and TSCA Title VI apply to vinyl flooring?
Those rules address specified composite-wood panels and finished goods containing them. A PVC and limestone SPC construction without regulated hardwood plywood, particleboard, or MDF is generally outside that composite-wood product scope. Any backing or component containing regulated composite wood requires a separate review.
Are FloorScore and GREENGUARD Gold documents available from Ecoflors?
Yes. Ecoflors has FloorScore and GREENGUARD Gold documentation available. Before quotation, private-label use, or project submission, the certificate holder, product family, construction, addendum, validity period, and publication or buyer-use scope should be matched to the offered SKU.
Should a US buyer route every flooring container through Long Beach?
No. Compare date-stamped ocean, port, drayage, rail, and inland quotations for the actual destination. Long Beach or Los Angeles may suit many West Coast programs, while Savannah or Houston may reduce inland distance for some Southeast or Gulf destinations. The forwarder and importer should select the route for the order.
USA Import HTS 3918.10 Section 301 CBP FloorScore GREENGUARD Gold SPC Flooring Dryback LVT
Ecoflors · US B2B specification and document-scope review
Request an Order-Specific SPC or LVT Import Pack.

Send the exact construction, wear layer, plank or tile size, backing, click or glue-down system, quantity per SKU/color, project use, destination port, target date and required certificate names. Ecoflors will prepare an order-specific FOB Shanghai quotation, packing proposal, free sample arrangement and available document list. Samples are free; courier cost is borne by the buyer. Production is generally 35–40 days, subject to the final schedule and order arrangement.



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