🇺🇸 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, how vinyl compares with ceramic tile and engineered wood, and the 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 and legal status are changing fast — confirm the current line with your customs broker before booking.
Status · reviewed June 2026
The 10% Section 122 surcharge is in effect but under legal challenge: the US Court of International Trade ruled on 7 May 2026 that it exceeded the President’s authority. That ruling currently binds only the named plaintiffs — the government has appealed and collection continues for all other importers. Section 122 is statutorily capped at 15% (a raise to 15% was announced in February but not formally implemented, so the operative rate remains 10%) and is set to expire 24 July 2026 unless extended. Section 301 (25%) is unaffected by any of this.
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 effective 24 Feb 2026 (Proclamation 11012), capped at 15% and 150 days. It stacks on top of MFN and Section 301 for Chinese-origin goods. Currently under appeal — see status note above.
~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 ceramic tile and multilayered wood — not vinyl. This is a real advantage of vinyl over those imports (see comparison below).
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; a 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 ceramic tile and engineered wood, 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.
Vinyl vs ceramic vs wood
2026 US duty exposure by flooring category (from China)
All three major hard-surface categories face the same MFN + Section 301 + Section 122 stack. The difference is anti-dumping / countervailing duty (AD/CVD) — and that difference is decisive. Vinyl is the only one of the three with no AD/CVD order against it.
*AD/CVD rates are exporter- and company-specific and can be very large — they are assessed on top of the Section 301 + 122 stack, not instead of it. This table compares exposure, not a single rate; verify the current orders, your exact HTS line, and the applicable AD/CVD rate with a licensed customs broker. MFN base rates differ by category and subheading.
Of the three main hard-surface flooring categories imported from China, only vinyl (SPC/LVT) carries no anti-dumping or countervailing duty — ceramic tile and engineered wood both do, stacked on top of the same ~40% Section 301 + 122 base.
Source: Ecoflors analysis of USITC HTS and US Commerce / ITC AD/CVD orders, reviewed June 2026.
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.
*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.
The dates every SPC importer should watch in 2026
Jul 24, 2026
Section 122 hard expiry
The 10% surcharge is authorized for only 150 days and expires 24 July unless Congress extends it. The administration is preparing new Section 301 tariffs (forced-labor and excess-capacity investigations, proposed ~10–12.5%) intended to land before then — so the stack may shift rather than drop. Model both a “replaced” and a “lapses” scenario for Q3/Q4 orders.
In appeal
Section 122 court challenge
The US Court of International Trade struck down the 10% surcharge on 7 May 2026; the injunction binds only the named plaintiffs and the government has appealed to the Federal Circuit. If it is ultimately upheld, refunds could follow. Most importers keep paying in the meantime.
Stable
Section 301 itself
The 25% List 3 rate has held since 2018 across two administrations and is being expanded, not rolled back. It was never part of IEEPA and was unaffected by the Supreme Court ruling. 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 the Section 122 surcharge still in effect, and could it change?
As of June 2026 it is still being collected at 10%, but its status is unsettled. The US Court of International Trade struck it down on 7 May 2026; that ruling currently binds only the named plaintiffs, the government has appealed, and everyone else keeps paying. Section 122 is capped by statute at 15% (a raise to 15% was announced in February but not formally implemented) and expires by law on 24 July 2026 unless extended. Model both a “continues/replaced” and a “lapses” scenario for late-2026 orders.
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 ceramic & porcelain tile and multilayered wood flooring — not vinyl. This is a meaningful cost advantage: of the three main hard-surface categories from China, vinyl is the only one with no AD/CVD order, while tile and engineered wood carry AD/CVD on top of the same Section 301 + 122 stack. AD/CVD rates are company-specific and can be substantial.
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, so 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%. Note that the Section 122 replacement is itself now being litigated (see above).
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 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, court rulings 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, capped at 15% and expiring 24 July 2026, currently under appeal). AD/CVD rates for ceramic tile and wood flooring are company-specific and assessed separately. Always confirm the current classification, rates, orders and fees with a licensed US customs broker before booking a shipment. Ecoflors does not file customs entries on your behalf.
