HS Code for PVC floor tile

PVC floor tiles are classified under HS code 391810. This classification is part of Chapter 39, which covers plastics and articles thereof. Heading 3918 is specifically for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles, as well as wall or ceiling coverings. Subheading 391810 is reserved for those made from polymers of vinyl chloride. These products are widely used in residential and commercial construction due to their durability and ease of maintenance. The classification includes various forms of vinyl flooring, such as Luxury Vinyl Tile (LVT) and vinyl planks, provided they are composed primarily of PVC. The presence of an adhesive backing does not change the classification under this heading. The key criteria are the material (vinyl chloride polymers) and the intended application (covering for floors, walls, or ceilings).

Products Included

• Luxury Vinyl Tiles (LVT)
• Self-adhesive PVC floor squares
• Vinyl composition tiles (VCT)
• Interlocking PVC floor planks
• PVC wall cladding tiles

Common Misclassification

PVC floor tiles are sometimes misclassified under 3921, which covers other plates and sheets of plastics. However, heading 3918 is more specific for floor coverings and must be used according to GRI 3(a). Another common error is using 391890, which is for floor coverings made of plastics other than vinyl chloride (such as polyethylene or polypropylene). If the tiles contain a high percentage of asbestos, they might be moved to Chapter 68, though modern PVC tiles rarely fall into this category.

FAQ

What is the HS code for PVC floor tile?

The HS code for floor coverings made of polymers of vinyl chloride is 391810.

Are vinyl planks classified the same as tiles?

Yes, HS code 391810 covers vinyl chloride polymers in rolls, tiles, or planks, as they all serve the same purpose as floor coverings.