Importing SPC & LVT Flooring to the USA — The Complete 2026 Guide

Ecoflors SPC Click · 9″×60″ Plank · Factory Direct Export to USA · FOB Ningbo → Long Beach / Savannah / Houston

HTS Code Classification — Getting It Right Before CBP Does

Vinyl flooring from China is classified under HTS heading 3918.10 — floor coverings of plastics, whether or not self-adhesive, in rolls or tiles. The specific 10-digit subheading depends on product construction, and misclassification is the most common and most costly compliance mistake for US flooring importers. US Customs and Border Protection (CBP) actively audits Chapter 39 imports from China due to the high volume of Section 301 tariff revenue involved.

The 2026 Tariff Stack — ~40%, Layer by Layer

China-origin vinyl flooring (HTS 3918.10.1000) does not carry one tariff — it carries a stack of separate layers under different legal authorities. As of 2026 the layers are a 5.3% MFN base duty, the 25% Section 301 List 3 duty (in force since September 2018 and not reduced), and a 10% Section 122 baseline surcharge that took effect 24 February 2026 under Proclamation 11012. Together they reach roughly 40.3% ad valorem before CBP user fees (MPF 0.3464%, HMF 0.125%).

An earlier IEEPA-based tariff had pushed the China stack toward 45%; the Supreme Court struck down the IEEPA tariffs on 20 February 2026, and the 10% Section 122 baseline replaced part of that burden four days later. Section 301 was never part of IEEPA and was unaffected. For the full breakdown, key dates (the Section 122 review on 24 July and the Section 301 exclusion expirations on 10 November), and a worked landed-cost example, see our dedicated SPC tariff guide — Section 301 + 122.

First Sale Valuation — the most underused duty reduction strategy

First Sale Valuation is a legal CBP-approved methodology that allows US importers to declare the customs value of goods based on the first sale in the transaction chain — typically the factory price — rather than the last sale (the price from the trading company or intermediary to the US importer). For importers sourcing through a trading company or agent, First Sale can reduce the dutiable customs value by 15–25%, delivering a proportional reduction in the duty liability that the ~40% stack is applied to.

To qualify for First Sale, the importer must demonstrate: (1) that the goods were destined for US export at the time of the first sale, (2) that the first sale price was at arm’s length, and (3) that the documentation chain from factory to buyer is complete. Ecoflors, as a direct factory supplier, provides the complete factory invoice, packing list, and supporting documentation required for First Sale claims. For importers previously sourcing through trading companies, switching to direct factory sourcing with Ecoflors eliminates the intermediary markup — delivering First Sale benefits without a separate CBP application.

AD/CVD Scope Rulings — What Antidumping Risk Actually Means for SPC

In addition to the tariff stack, certain flooring products from China are subject to antidumping (AD) and countervailing duty (CVD) orders. AD/CVD orders are separate from Section 301 and Section 122 tariffs and are product-specific — they apply to specific HTS subheadings based on formal USITC determinations, not to all flooring from China. PVC-based SPC and LVT are not currently under any AD/CVD order — a genuine cost advantage over Chinese engineered-wood and some tile lines.

SPC Click · 5–8mm · 20mil/28mil wear · FloorScore SCS-FS-05154

LVT Dryback · 2–3mm · 12mil/20mil/28mil wear · GREENGUARD Gold

US Certification Requirements — FloorScore, CARB2, Prop 65, LEED v4

The US market has several certification frameworks that are effectively mandatory for commercial and multi-family specification — not required by CBP for clearance, but required by specifiers, architects, and institutional buyers at the project bidding stage.

FloorScore (SCS-FS-05154) — LEED v4 and California Section 01350

FloorScore certification confirms that a flooring product meets California Section 01350 VOC emission limits — the strictest indoor-air standard in the US, and the one that includes a formaldehyde criterion applicable to vinyl. For LEED v4 EQ Credit 2 (Low-Emitting Materials), FloorScore is the primary accepted certification for resilient flooring. Any project targeting LEED — most US commercial office, multi-family, healthcare, and education construction — requires it. Ecoflors FloorScore certificate: SCS-FS-05154, applicable to all SPC and LVT lines, verifiable on the SCS Global Services database.

CARB2 / TSCA Title VI — composite-wood formaldehyde rule

CARB ATCM Phase 2 and the federal TSCA Title VI rule regulate formaldehyde from composite wood products — hardwood plywood, particleboard, and MDF. Rigid SPC and LVT contain none of these, so they fall outside the composite-wood scope: there is no wood panel to certify, and no urea-formaldehyde resin to off-gas. What Ecoflors supplies is a statement that the product contains no regulated composite wood and no added formaldehyde, backed by FloorScore and GREENGUARD Gold. For exactly what to ask for — and why “CARB2 certified” is the wrong question for vinyl — see our CARB2 & TSCA Title VI guide for SPC.

California Proposition 65 — what it means for flooring importers

Proposition 65 requires businesses to warn Californians about significant exposures to chemicals that cause cancer or reproductive harm. For vinyl flooring, the primary Prop 65 chemical of concern is DEHP, a plasticiser used in some PVC formulations. Ecoflors uses a phthalate-free PVC formulation — DEHP, DBP, BBP, and DINP are absent from the product composition — which removes the basis for a Prop 65 warning label on Ecoflors flooring sold in California. Confirm the current enforcement position for your specific use case with your broker.

GREENGUARD Gold — schools and healthcare

For US school district procurement, hospital systems, and government contracts, GREENGUARD Gold (UL) is frequently specified alongside FloorScore. Ecoflors GREENGUARD Gold certificates: 135464-420 (SPC) and 135462-420 (Dryback LVT). Both are verifiable on the UL Product iQ database and supplied with every shipment. See our FloorScore vs GREENGUARD guide for which to lead with.

Port of Entry — Long Beach, Savannah, or Houston?

The US has three primary container ports for China-origin flooring imports — Long Beach (LA), Savannah (GA), and Houston (TX). The correct port depends entirely on the final destination state. Importing through the wrong port adds significant inland drayage and rail costs that can eliminate the FOB advantage of direct factory sourcing.

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