U.S. Tariffs on SPC and LVT Flooring from China
The duty on a flooring shipment depends on its classification, origin and entry date. Build the budget from the current tariff schedule and CBP instructions, rather than a single percentage copied from an older quotation.
Build the duty worksheet layer by layer
| Layer | What to identify | Where to verify |
|---|---|---|
| Ordinary duty | The current general rate for the exact HTSUS line. | USITC Harmonized Tariff Schedule and relevant classification rulings. |
| Section 301 | Whether the Chinese-origin product is covered, the relevant Chapter 99 provision and any exclusion. | Current HTSUS notes, USTR notices and CBP entry guidance. |
| Other additional measures | Measures legally applicable on the entry date, including exclusions and interactions with other duties. | Current Chapter 99 notes and implementing CBP instructions. |
| AD/CVD scope | Whether the product and origin fall within an applicable order. | The order’s written scope and official scope decisions; an HTS number alone is not conclusive. |
| Entry and port fees | Applicable MPF, HMF and other entry charges, including minimums or caps. | CBP fee rules and the broker’s itemised entry estimate. |
Why the entry date matters
A notice authorising a temporary measure is not evidence that it remains applicable indefinitely. The original CBP Section 122 instructions covered the period beginning 24 February 2026 and ending at 12:01 a.m. EDT on 24 July 2026. That notice alone cannot establish the duty payable on a later entry.
For a new shipment, use the current HTSUS and subsequent official implementation instructions. Check the effective date, any in-transit provision, exclusion and relevant entry conditions. A production date or vessel booking date is not automatically the date that controls the duty.
Confirm the statistical suffix, not just 3918.10
PVC flooring commonly starts with HS subheading 3918.10, but the national statistical line matters. A July 2025 CBP ruling for the rigid-core click planks described in that ruling used 3918.10.1020. It is a product-specific example, not permission to assign every SPC or LVT product the same code.
Give the broker the construction drawing, composition, format, backing and installation description. If classification remains material and uncertain, consider a binding ruling through the appropriate process. Keep the product description consistent across the specification, invoice and entry file.
A usable landed-cost brief
- Define the product and originIdentify the exact build and manufacturing process. Shipping through another country does not itself establish a new origin.
- Separate commercial price from customs valueProvide the invoice and relevant transaction details so the broker can determine the correct valuation basis. Do not assume every FOB figure is automatically the final entered value.
- Request an itemised duty estimateList the ordinary duty, each additional provision, fees and effective-date basis separately. Show the tariff source and date on the worksheet.
- Add delivery costs separatelyInclude freight, insurance, brokerage, terminal charges, inland transport and contingency. Avoid counting a charge twice under the chosen trade term.
For an ad valorem component, estimated duty equals the applicable customs value multiplied by that component’s rate. Combine components only as the relevant legal notes prescribe; do not assume every measure is additive or shares the same base.
Questions from buyers and specifiers
Does this page give today’s total percentage?
No. It provides the classification and entry checks needed to obtain a dated shipment-specific estimate. Use the official schedule and your broker’s worksheet for the actual entry.
Can we say PVC flooring never has AD/CVD exposure?
A blanket statement is unsafe. Review the written scope of current orders and the actual product, origin and exporter. An HTS heading is not a complete scope determination.
Does a supplier’s certificate establish the duty?
No. Product documents support classification and other requirements, but duty depends on customs classification, valuation, origin and applicable measures.
What should I send Ecoflors for the quotation?
Send construction, thickness basis, wear layer, dimensions, quantity per colour, destination and timing. The supplier quotation and the broker’s customs estimate should remain separate records.
Related buyer resources
Sources and further reading
Send the build and destination
Tell us the construction, wear layer, size, quantity per colour, destination and required documents. This gives the quotation a clear product and delivery basis.