🇺🇸 US Import Tariffs · SPC & LVT from China · 2026
SPC Flooring Tariffs from China: the Section 301 + 122 Stack in 2026
If you import SPC or LVT flooring from China into the United States, your duty is not a single rate — it is a stack of separate tariff layers, each under its own legal authority. Here is exactly what applies to HTS 3918.10.1000 right now, how the layers add up, and the two dates every importer should have on the calendar.
~40%
All-in ad valorem duty on Chinese SPC/LVT in 2026: 5.3% MFN + 25% Section 301 + 10% Section 122, before MPF and HMF fees. No anti-dumping or countervailing duty applies to PVC vinyl flooring.
Last reviewed June 2026 · Rates change — confirm the current line with your customs broker before booking.
The four layers
How the SPC tariff stack adds up
A single container of Chinese SPC can attract several duty types at once. They are levied under different laws, so they stack rather than replace one another. For vinyl floor covering — HTS 3918.10.1000 — the 2026 layers are:
5.3%
MFN base duty (Most-Favored-Nation)
The ordinary “general” rate for vinyl tile floor covering under HTS 3918.10.1000. Applies to almost all origins, China included.
25%
Section 301 — China List 3
Building materials, including PVC floor coverings. In force since September 2018 and not reduced. Flooring was left off the USTR exclusion lists, so SPC/LVT is fully exposed.
10%
Section 122 — baseline surcharge
A broad global surcharge that took effect 24 Feb 2026 (Proclamation 11012). It stacks on top of MFN and Section 301 for Chinese-origin goods.
~40.3%
All-in ad valorem (before fees)
5.3 + 25 + 10. Add the standard CBP fees below to reach total landed duty.
$0
Anti-Dumping / Countervailing (AD/CVD)
None on PVC-based SPC/LVT. The active flooring AD/CVD orders cover multilayered wood and ceramic tile — not vinyl. This is a real advantage of vinyl over engineered-wood imports.
Why ~40% and not 45%? Until early 2026 an additional IEEPA tariff pushed the China stack near 45%. The Supreme Court struck down the IEEPA tariffs on 20 Feb 2026; the 10% Section 122 baseline replaced part of that burden four days later. Section 301 was never part of IEEPA and was unaffected — it remains at 25%.
CBP user fees · On top of the ad valorem stack
Merchandise Processing Fee (MPF)
A formal-entry processing fee of 0.3464% of the entered value, subject to a per-entry minimum and maximum set by CBP. On a typical container the MPF usually lands at the maximum cap. Confirm the current cap figures with your broker — they are adjusted periodically.
Harbor Maintenance Fee (HMF)
0.125% of cargo value for shipments arriving by ocean at US ports. Applies to virtually every SPC container, since the product ships by sea.
What this means for your landed cost
On a delivered-to-warehouse basis, duty is the single largest add-on after the FOB price and ocean freight. At ~40% ad valorem plus fees, the duty alone can exceed the ocean freight on a full container.
The practical takeaway for buyers: SPC’s lack of AD/CVD is a genuine cost edge over Chinese engineered-wood and some tile lines, which carry AD/CVD on top of Section 301. When you model landed cost, the 40% figure — not the 25% headline — is the number to plan around.
Run the full math on our US import guide and US factory-direct wholesale page.
Worked example
Duty on a sample SPC order
Illustrative only — using a round FOB value to show how the layers compound. Your actual entered (customs) value, fees, and freight will differ. Figures are not a quote.
| Line | Rate | On US$50,000 entered value* |
|---|
| FOB / entered value (example) | — | $50,000.00 |
| MFN base duty | 5.3% | $2,650.00 |
| Section 301 (List 3) | 25% | $12,500.00 |
| Section 122 baseline | 10% | $5,000.00 |
| HMF | 0.125% | $62.50 |
| MPF | 0.3464% | $173.20 (cap may apply) |
| Total duty + fees | ~40.7% | ~$20,385.70 |
*Entered value is typically the FOB/transaction value, not CIF, for US customs. AD/CVD = $0 for PVC vinyl. This example excludes ocean freight, drayage, and broker fees. Always confirm the exact HTS line and current rates with a licensed customs broker before booking — misclassification is the most common cause of unexpected duty. Want the numbers for your own order? Run them through our US landed-cost calculator.
Two dates every SPC importer should watch in 2026
Jul 24, 2026
Section 122 review point
The 10% Section 122 baseline reaches a scheduled review. Whether it is extended, raised, or lapses is a policy decision — model both a “stays at 10%” and a “changes” scenario for Q3/Q4 orders.
Nov 10, 2026
Section 301 exclusion expirations
A large batch of Section 301 product exclusions is set to expire. Flooring is not currently among the active exclusions, so this does not change SPC’s 25% — but it signals the broader direction of the program.
Stable
Section 301 itself
The 25% List 3 rate has held since 2018 across two administrations and is being expanded, not rolled back. Treat the 25% as a structural cost, not a temporary one.
Importer FAQ
SPC tariff questions US buyers ask
What is the total US tariff on SPC flooring from China in 2026?
Roughly 40% ad valorem: a 5.3% MFN base duty (HTS 3918.10.1000), a 25% Section 301 List 3 duty, and a 10% Section 122 baseline surcharge — they stack. On top of that are the standard CBP fees: HMF at 0.125% and MPF at 0.3464% (subject to caps). There is no anti-dumping or countervailing duty on PVC vinyl flooring. Confirm your exact line and current rates with a licensed customs broker before booking.
Is SPC/LVT flooring covered by a Section 301 exclusion?
No. When USTR published its exclusion and exclusion-extension lists, floor coverings were left off. That means Chinese-made SPC and rigid LVT are fully exposed to the 25% Section 301 List 3 rate, with no product-specific relief currently in effect.
Does anti-dumping (AD/CVD) apply to vinyl flooring from China?
Not to PVC-based SPC or LVT. The active US flooring AD/CVD orders target multilayered wood flooring and ceramic tile — not vinyl. This is a meaningful cost advantage: an importer comparing Chinese engineered wood against SPC is comparing a product that carries AD/CVD on top of Section 301 against one that does not.
What changed when the Supreme Court struck down the IEEPA tariffs?
The Court invalidated the IEEPA-based tariffs on 20 February 2026, which had pushed the China stack toward ~45%. A 10% Section 122 baseline took effect on 24 February 2026 (Proclamation 11012), partly replacing that layer. The net effect for SPC was a step down from roughly 45% to roughly 40%. Section 301 was never part of IEEPA and did not change — it stayed at 25%.
How do I keep my landed cost down if the tariff is fixed?
The duty rate is the same for every compliant supplier, so the levers are elsewhere: buying factory-direct (no trading-company markup on the FOB base that duty is calculated on), correct HTS classification to avoid penalty reclassification, container-weight optimization, and consolidating SKUs to hit efficient freight. See our
US factory-direct page and
import-from-China guide.
Which HTS code should SPC flooring be entered under?
Rigid SPC and LVT are generally classified under HTS 3918.10.1000 — floor coverings of polymers of vinyl chloride. The 8-digit subheading 3918.10.10 carries the 5.3% MFN rate; statistical suffixes (.20/.30/.40) distinguish core construction but share the same duty. Your customs broker confirms the final line against the actual product — misclassification is the most common cause of unexpected duty and penalties.
Factory-direct · 24h FOB quote
Plan your landed cost with the real numbers.
Tell us your thickness, wear layer, design and annual volume. We respond within one business day with the FOB price, container loading plan, full certificate list (FloorScore · GREENGUARD Gold · CARB 2), and the HTS line to give your broker — so your tariff model is right before you book.
HS Code 3918.10 · FOB Ningbo / Shanghai · MOQ 800 sqm / SKU · Production 15–25 days
Factory-direct from Changzhou, China · serving 60+ countries since 2017
Disclaimer: This page is general information for SPC/LVT flooring importers, not legal, customs, or tax advice. Tariff rates, exclusions and effective dates change — the figures here were reviewed in June 2026 (HTS 3918.10.1000: 5.3% MFN; Section 301 List 3: 25%; Section 122 baseline: 10%, Proclamation 11012). Always confirm the current classification, rates and fees with a licensed US customs broker before booking a shipment. Ecoflors does not file customs entries on your behalf.
