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 this chapter
15 declarable lines
Heading 3918 covers plastic floor coverings in rolls or tiles and plastic wall or ceiling coverings as defined in chapter note 9. The lines split first by polymer type, with vinyl chloride lines separate from other plastics. They then split by use, core construction for vinyl tile, textile backing, fiber type, plastic weight, and woven versus other construction.
Products in this heading
- Vinyl tile with a rigid solid polymer core
- Vinyl tile with a rigid expanded polymer core
- Vinyl sheet flooring in rolls
- PVC wall covering with a man-made fiber backing
- PVC ceiling covering without textile backing
- Plastic floor covering of plastics other than PVC
- Plastic wall covering with a textile fiber backing
How to choose the right subheading
- Polymer type: vinyl chloride lines are separate from lines for other plastics.
- Use: floor covering lines differ from wall or ceiling covering lines.
- For vinyl floor tile, whether the core is rigid solid polymer, rigid expanded polymer, or other.
- For wall or ceiling coverings, whether there is a textile fiber backing and whether the fibers are man-made.
- For textile-backed wall or ceiling coverings, plastic weight over 70% and woven versus other construction.
Often confused with
- Heading 3919Self-adhesive plastic film for windows
General self-adhesive plastic sheet is in 3919 when it is not a floor or wall covering.
- Heading 3920Clear plastic film in rolls for packaging
Noncellular plastic film and sheet not reinforced and not a floor or wall covering is in 3920.
- Heading 3921Laminated plastic sheet for signs
Laminated or reinforced plastic sheet for non-covering uses is in 3921.
- Heading 3925Plastic baseboard, molding, or trim
Builders' ware of plastics is in 3925, not the floor and wall covering heading.
Frequently asked questions
What is the HTS code for vinyl tile with a rigid solid polymer core?
Vinyl tile consisting of a rigid solid polymer core is classified under 3918.10.10.20 with a general (MFN) rate of 5.3%.
What is the duty on vinyl sheet flooring in rolls?
PVC floor coverings in rolls, other than vinyl tile, fall under 3918.10.20.00 with a general (MFN) rate of 5.3%.
How do I classify PVC wall covering with a man-made fiber backing and over 70% plastics?
For PVC wall covering with a man-made fiber backing and over 70% plastics by weight, woven material is 3918.10.31.10 at a general (MFN) rate of 4.2%, and other construction is 3918.10.31.50 at a general (MFN) rate of 4.2%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 3918
- 3918.10.10.20Vinyl tile consisting of a rigid solid polymer core5.3%
- 3918.10.10.30Vinyl tile consisting of a rigid expanded polymer core of a kind described in statistical note 2 to this chapter5.3%
- 3918.10.10.40Of polymers of vinyl chloride / Floor coverings / Vinyl tile / Other5.3%
- 3918.10.20.00Of polymers of vinyl chloride / Floor coverings / Other5.3%
- 3918.10.31.10Over 70 percent by weight of plastics / Woven4.2%
- 3918.10.31.50Over 70 percent by weight of plastics / Other4.2%
- 3918.10.32.10With a backing of man-made fibers / Woven6.5%
- 3918.10.32.50With a backing of man-made fibers / Other6.5%
- 3918.10.40.10With a backing of textile fibers / Woven5.3%
- 3918.10.40.50With a backing of textile fibers / Other5.3%
- 3918.10.50.00Of polymers of vinyl chloride / Wall or ceiling coverings / Other4.2%
- 3918.90.10.00Of other plastics / Floor coverings5.3%
- 3918.90.20.00With a backing of man-made fibers6.5%
- 3918.90.30.00With a backing of textile fibers / Other5.3%
- 3918.90.50.00Of other plastics / Wall or ceiling coverings / Other4.2%