HS Code for Vinyl flooring

Vinyl flooring is classified under HS code 3918.10, which covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles, specifically those made from polymers of vinyl chloride. This classification is determined by the product's function as a floor covering and its material composition. Heading 3918 is the primary heading for plastic floor, wall, or ceiling coverings. The subheading 3918.10 is chosen because the wear layer or the bulk of the material consists of PVC. This includes modern luxury vinyl tiles (LVT) and traditional sheet vinyl, provided the primary constituent is a vinyl chloride polymer. The classification applies regardless of whether the flooring is intended for residential, commercial, or industrial use, as long as the plastic component is the essential character of the product. The presence of a self-adhesive backing does not change this classification, as the heading explicitly includes self-adhesive products.

Products Included

• Luxury Vinyl Tile (LVT)
• Vinyl composition tile (VCT)
• PVC floor planks and rolls
• Self-adhesive vinyl floor tiles
• Flexible vinyl floor coverings

Common Misclassification

Vinyl flooring is often misclassified under 3918.90, which is reserved for floor coverings made of plastics other than vinyl chloride, such as polyethylene or polypropylene. It is also sometimes confused with HS code 4411 for laminate flooring; however, laminate flooring typically has a wood-fiber core, whereas vinyl flooring is predominantly plastic. Furthermore, wall coverings of vinyl are also under 3918.10, but they must be distinguished from vinyl wallpaper under 4814.

FAQ

What is the HS code for Vinyl flooring?

The HS code for vinyl flooring made from polymers of vinyl chloride is 3918.10.

Does this code include vinyl wall coverings?

Yes, HS code 3918.10 also covers wall or ceiling coverings made of vinyl chloride polymers, provided they are not on a paper backing.