3918.10.40
Other
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: Of polymers of vinyl chloride: Wall or ceiling coverings: With a backing of textile fibers
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
5.3%
Column 2 (Non-NTR)
40%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
No active Chapter 99 measures are linked to this code.
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 5.3%.
Related CBP rulings
The tariff classification of polyurethane flooring from Thailand
Sanova-TP is described as a commercial flooring product. It is a solid extruded sheet product composed of polyurethane with a UV coating of acrylate. It will be imported on rolls ready for use without further processing. The product will be
The tariff classification, country of origin and status under the United States-Panama Trade Promotion Agreement of vinyl flooring planks from Panama (US-PATPA)
The tariff classification, country of origin and status under the United States-Panama Trade Promotion Agreement of vinyl flooring planks from Panama (US-PATPA)
The tariff classification of a polyvinyl chloride (PVC) stone plastic composite flooring planks from Poland
Item 1 is described as mineral core flooring planks. The flooring planks are rectangular in shape and incorporate click lock installation edges. The planks consist of the following layers: a lacquer topcoat, a transparent polyvinyl chloride
The tariff classification, country of origin and status under the United States-Panama Trade Promotion Agreement of vinyl flooring planks from Panama
The tariff classification, country of origin and status under the United States-Panama Trade Promotion Agreement of vinyl flooring planks from Panama
Revocation of NY N091575 and NY N213371; Classification of a plastic playmat and a printed playmat from South Korea
In NY N091575, CBP described the plastic playmat, identified as a “Toddler Playmat,” as follows: The submitted illustration depicts an item that is identified as a Toddler Playmat. This mat has rounded corners and is made of polyvinyl chlor
Tariff classification of plastic foam playmat
The merchandise at issue is identified as a plastic foam playmat referred to as a “Funtime Gelli Mat™” (#70939), marketed for young children ages 0-3 years old as a protective jumbo floor mat that provides additional cushioning for playing,
Revocation of NY N278463; Classification of synthetic ice panels from Sweden
In NY N278463, CBP described the synthetic ice panels as follows: The merchandise at issue, identified as Scan-Ice® synthetic ice panels, consists of interlocking tiles manufactured from high density polyethylene (HDPE) plastic. The Scan-Ic
The tariff classification of polyvinyl chloride (PVC) flooring planks from Portugal
The plank consists of the following layers: a clear wear layer, an image-containing film layer, a layer of polyvinyl chloride, a core of cork and a bottom layer of polyvinyl chloride. The layers are laminated together under heat and pressur
The tariff classification and country of origin of melamine stone plastic composite floor
The product under consideration is stone plastic composite laminate tile click flooring (SPC flooring). Measuring 8 mm in thickness, the SPC flooring consists of four distinct layers: a 0.7 mm top wear layer of melamine impregnated deco she
The tariff classification of polyvinyl chloride (PVC) tiles from China
The product in question is described as luxury vinyl tiles or planks. These planks measure 9 inches wide and are 48 inches long. The are 0.5 mm in thickness. They consist of simple four layer construction: a UV coating, clear wear layer, a
The tariff classification of polyvinyl chloride (PVC) flooring planks from China
The plank consists of the following layers: a clear wear layer, a melamine paper printed layer, a layer of polyvinyl chloride, a core of magnesium oxide (MgO) another layer of polyvinyl chloride and an acoustic pad layer. The layers are lam
The tariff classification of rigid polyvinyl chloride (PVC) flooring planks from China
The product in question is described as rigid luxury vinyl planks. These planks measure 14-16 inches wide and are 48 inches long. They consist of simple four layer construction: a clear vinyl wear layer, a printed visual film layer, a core
Other codes in heading 3918
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 3918.10.40 from each major US trading partner.
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