HS Code for Plastic flooring

Plastic flooring, specifically those not made from polymers of vinyl chloride, is classified under HS code 3918.90. Heading 3918 covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles, as well as wall or ceiling coverings of plastics. Note 9 to Chapter 39 defines "floor coverings of plastics" as those which are suitable for use as floor coverings, consisting of a layer of plastic fixed permanently on a backing of any material other than paper or paperboard. The classification between subheadings 3918.10 and 3918.90 depends entirely on the chemical composition of the plastic. If the flooring is made of polymers of vinyl chloride (PVC), it falls under 3918.10. If it is made of any other plastic, such as polyethylene, polypropylene, or other polymers, it is classified under 3918.90.

Products Included

• Polyethylene floor tiles
• Polypropylene interlocking floor mats
• Self-adhesive plastic floor planks (non-PVC)
• Rolls of plastic flooring made from polyolefins
• Outdoor plastic deck tiles (if primarily plastic)

Common Misclassification

The most common error is misclassifying PVC flooring under 3918.90; PVC flooring must be classified under 3918.10. Another frequent mistake is classifying rubber flooring under this code; vulcanized rubber floor coverings belong in heading 4016.91. Furthermore, if the flooring has a textile backing that provides the essential character (such as certain luxury vinyl tiles with heavy felt), it might be argued to fall under Chapter 59, though 3918 is generally preferred for plastic-faced products.

FAQ

What is the HS code for plastic flooring?

The HS code for plastic flooring made of polymers other than vinyl chloride is 3918.90. PVC-based flooring is 3918.10.

Does this code cover self-adhesive tiles?

Yes, heading 3918 specifically includes plastic floor coverings whether or not they are self-adhesive.