HS Code 3918.10 for Vinyl, SPC and LVT Flooring
A trade name is not a customs classification. Use the product’s composition, construction and presentation to find the relevant heading, then check the destination’s complete tariff line.
Read the classification in layers
| Level | Description | Procurement use |
|---|---|---|
| Chapter 39 | Plastics and articles thereof. | Identify the material context before choosing a heading. |
| Heading 3918 | Plastic floor coverings in rolls or tiles, and specified plastic wall/ceiling coverings. | Read the heading and relevant legal notes, not only the product’s marketing name. |
| Subheading 3918.10 | Of polymers of vinyl chloride. | Check that the actual product falls within this PVC branch. |
| National tariff line | Further divisions and statistical detail set by the destination. | Use the current full code required for entry; do not copy another country’s suffix. |
Use the destination’s official schedule
| Destination | Official tool | What to resolve |
|---|---|---|
| United States | USITC HTSUS and CBP classification rulings. | The full statistical line, relevant Chapter 99 provisions and entry-date measures. |
| European Union | Combined Nomenclature and TARIC. | The applicable CN/TARIC line and current origin-dependent measures. |
| Canada | CBSA Customs Tariff. | The current tariff item, statistical detail and applicable origin treatment. |
| Australia | ABF current tariff and tariff-advice system. | The relevant Schedule 3 line, concessions if applicable and origin requirements. |
A July 2025 CBP ruling classified its described rigid solid-polymer-core vinyl planks in 3918.10.1020. This is an example of why the full suffix matters, not a binding classification for every Ecoflors product. The final decision must use the actual goods and current schedule.
Products that need a separate classification review
Non-PVC rigid-core flooring
A polypropylene-core or other non-PVC product must not be assigned the PVC subheading solely because it is sold alongside SPC.
SPC wall panels
Heading 3918’s wall/ceiling provision has legal conditions, including Chapter 39 Note 9. Not every rigid decorative panel satisfies those conditions; another heading may apply.
Composite and unusual products
Provide layer composition, proportions, backing and intended use. Do not decide classification only from the words “stone”, “luxury” or “click”.
Separate classification support from shipment documents
| File | What it should contain | Why it matters |
|---|---|---|
| Technical classification file | Composition, construction drawing, dimensions, photographs/sample, backing and intended use. | Enables the broker to assess the product against the tariff wording and legal notes. |
| Shipment documents | Commercial invoice, packing list, transport document and any required origin evidence. | Keeps product, quantity, value and shipment identity consistent. |
| Origin/preference evidence | The correct evidence under the applicable agreement, if the goods qualify. | A certificate form is not interchangeable with another agreement’s proof; shipment routing alone does not confer origin. |
| Product compliance file | Applicable declarations, labels and reports for the product and destination. | Addresses market/project obligations separately from the customs code. |
Do not promise a generic Form E, EUR.1, CE, FloorScore or CARB pack for every shipment. Each document has its own product, origin, scheme and destination scope.
A code does not establish the total duty
Ordinary duty, additional tariffs, preferences, trade remedies and entry fees can depend on origin, date and legal scope. An HS number alone does not prove that a product is free of anti-dumping or countervailing measures.
- Agree the product descriptionUse the same build and composition in the quotation, technical file and broker brief.
- Obtain the classification basisRecord the full national line, source/ruling and the date used.
- Review the entry separatelyHave the broker determine valuation, origin, current measures and any required additional codes before the shipment is committed.
Questions from buyers and specifiers
Do all SPC and LVT products share one full code?
No. PVC-based products may share a six-digit starting point, while national divisions depend on the product and destination. Non-PVC products require a separate material-based review.
Can I use the U.S. suffix in the EU or Canada?
No. National tariff divisions are not interchangeable. Use the destination’s complete current line.
Do wall panels automatically use 3918.10?
No. Their construction and presentation must satisfy the relevant tariff wording and notes. Do not copy the flooring code to a rigid panel without review.
What can Ecoflors provide to support the review?
The product specification and composition/construction information for the proposed build can support the broker’s assessment. The required shipment and market documents are organised for the actual order.
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.