HS Code 3918.10 — The Classification Guide for Vinyl, SPC & LVT Flooring
Vinyl, SPC and LVT flooring is classified under HS heading 3918, subheading 3918.10 — “floor coverings of plastics, of polymers of vinyl chloride”. This guide breaks down the code structure, the 8- and 10-digit subheadings used in the US, EU, Canada and Australia, how SPC and LVT are classified, and the documents your customs broker needs.
· of vinyl chloride polymers
HS code 3918.10 covers floor coverings of plastics made of vinyl chloride polymers — including SPC, LVT, vinyl plank and vinyl tile flooring. It sits within Chapter 39 (plastics and articles thereof), heading 3918 (floor coverings of plastics, whether or not self-adhesive, in rolls or tiles; wall or ceiling coverings of plastics). The subheading 3918.10 (“of polymers of vinyl chloride”) is then divided at the 8- and 10-digit level by country: the EU uses CN 3918 10 10 and 3918 10 90, the US uses HTS 3918.10.10 for vinyl tile, and Canada uses 3918.10.90 for PVC floor tiles. Duty rates depend on origin and may include additional measures such as US Section 301 tariffs or anti-dumping duties — confirm the current rate with a licensed customs broker. Reference compiled by Ecoflors, a factory-direct SPC and LVT flooring manufacturer exporting to 60+ countries since 2017.
Get the classification right before the container ships
The HS (Harmonized System) code determines the duty rate, the documentation, and the trade measures that apply to your shipment. For vinyl, SPC and LVT flooring the starting point is almost always heading 3918 — but the 8- and 10-digit national subheading is where importers get tripped up, and a wrong code can mean a customs hold, a re-classification, or a duty surprise.
This guide is a starting framework for importers, distributors and brokers. The first six digits (3918.10) are harmonised worldwide; the digits after that are set by each country’s tariff schedule, and the duty — including any Section 301, anti-dumping or countervailing measures — must always be confirmed against the current schedule for your specific product and origin.
How 3918.10 breaks down
The Harmonized System is read left to right, from the broadest category to the most specific. Here is how a vinyl floor covering reaches subheading 3918.10.
Chapter 39
Plastics and articles thereof
Heading 3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics (as defined in Note 9 to the chapter)
Subheading 3918.10
Of polymers of vinyl chloride (PVC) — this is where SPC, LVT, vinyl plank and vinyl tile sit
8-digit national split
Divided further by each country — typically by whether the product is built on a PVC-impregnated/coated support, by tile vs roll, and by backing type
3918.10 by market — the codes brokers use
The first six digits are the same worldwide. Below are the typical national subheadings for vinyl / SPC / LVT flooring in key markets. Always confirm the exact code and the current duty for your specific product and origin with a licensed customs broker.
| Market | Typical code | Description | Duty note |
|---|---|---|---|
| 3918.10.10 | 🇺🇸 United States (HTS) | Vinyl tile, whether or not self-adhesive | MFN base applies; China origin also carries Section 301 — confirm current total |
| 3918.10.90 | 🇺🇸 United States (HTS) | Other PVC floor coverings (rolls, sheet) | As above — broker confirms line & rate |
| 3918 10 10 | 🇪🇺 European Union (CN) | On a support impregnated, coated or covered with PVC | EU common customs tariff; check TARIC for measures |
| 3918 10 90 | 🇪🇺 European Union (CN) | Other | Check TARIC; anti-dumping measures may apply by origin |
| 3918.10.90 | 🇨🇦 Canada | PVC floor tiles and coverings, nes | Confirm rate & any SIMA measures with CBSA broker |
| 3918.10 | 🇦🇺 Australia | Floor coverings of PVC (8-digit per schedule) | Confirm rate & any dumping measures (ADC) with broker |
Codes shown are typical classifications for reference only and may vary with product construction, backing and presentation. The 6-digit 3918.10 is harmonised; 8/10-digit codes and duties are set nationally and change — verify against the current schedule (HTS / TARIC / Canadian Customs Tariff / Australian Customs Tariff) for your exact product and origin.
How rigid SPC and flexible LVT are classified
A common importer question: do rigid SPC and flexible LVT use different codes? Both are PVC-based floor coverings and both fall under 3918.10 — the national 8-digit split usually turns on construction and backing, not on the SPC-vs-LVT label.
SPC (Stone-Plastic Composite)
Rigid limestone-PVC core. Classified under 3918.10 as a vinyl-chloride-polymer floor covering. The rigid core and composite build do not move it out of 3918 — it remains a plastic floor covering of PVC.
→ 3918.10 (PVC floor covering)LVT (Luxury Vinyl Tile)
Flexible PVC, often glass-fibre reinforced, in tile or plank. Also classified under 3918.10; in tile form it commonly maps to the “vinyl tile” national line (e.g. US 3918.10.10).
→ 3918.10 (PVC floor covering)Classification follows the General Rules of Interpretation and each market’s notes — final determination rests with the importer of record and the customs authority. We provide the product specification and composition data your broker needs; see our SPC vs LVT guide for the construction differences.
The code is only half the answer — the measures are the other half
Finding the right subheading gives you the base (MFN) duty. But for flooring it is rarely the whole story, especially for China-origin goods. Additional trade measures attach to the same code and can change the landed cost dramatically.
What your broker must check on 3918.10
- US Section 301 tariffs on China-origin goods — additional to the MFN rate, and revised periodically
- Anti-dumping / countervailing (AD/CVD) measures — applied by some markets on certain origins
- Free-trade-agreement preferential rates — where an FTA and the rules of origin apply (e.g. Form E, IA-CEPA)
- The current national schedule — HTS / TARIC / Canadian Customs Tariff / Australian Customs Tariff are updated regularly
Because these change, this guide does not quote a duty figure. Confirm the current total landed rate for your exact product and origin with a licensed customs broker before you commit a container.
Documents that support a 3918.10 entry
Standard customs pack
- Commercial invoice (with HS 3918.10 stated)
- Packing list
- Bill of lading
- Certificate of origin (Form E / EUR.1 / etc. where an FTA applies)
- Container weight certificate where required
Product & compliance pack
- Technical data sheet (TDS) per article
- Composition / material statement (supports classification)
- CE / DoP, FloorScore, CARB2 and fire reports per market
- Third-party test reports
Ecoflors ships the market-specific document package as standard. See our import-from-China guide and compliance guide.
Common HS 3918.10 questions
What is the HS code for SPC and LVT flooring?
Do SPC and LVT have different HS codes?
What is the import duty on 3918.10 flooring?
Is the HS code the same in the US, EU, Canada and Australia?
What documents does the customs broker need for classification?
Are SPC wall panels classified under the same code?
Need the spec & documents for your 3918.10 entry?
Tell us the product and destination market. Our team supplies the technical data sheet, composition statement, certificate of origin and the market-specific compliance pack your broker needs to classify and clear the shipment — with an FOB price within one business day.
Factory-direct from Changzhou and Jiaxing, China · serving 60+ countries since 2017