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VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 26, 2026
§ HTS 3918.10.10.20 · US import duty

Vinyl tile consisting of a rigid solid polymer core

HTS 3918.10.10.20 covers Vinyl tile consisting of a rigid solid polymer core, classified under HS chapter 39. The MFN (general column) base duty is 5.3%. 1 active Chapter 99 overlay apply: 9903.88.03 (section301 +25%). Imports from China typically incur the Section 301 / IEEPA additional duties listed above; imports from Vietnam, Mexico, India and other origins generally pay only the MFN base unless an origin-specific overlay applies. Antidumping (AD) and countervailing duty (CVD) cases are NOT evaluated on this page — check ADCVD orders separately. Source: USITC HTS release 2026HTSRev6. CBP determines the binding classification and duty at entry.

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: · Vinyl tile · Vinyl tile consisting of a rigid solid polymer core
HTS CODE
3918.10.10.20
General (MFN)5.3%
SpecialFree (A,AU,BH,…
Other (Column 2)40%
§99 overlays1

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)5.3%
SpecialFree (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Other (Column 2)40%
Unitsm2

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.88.03 section301 +25% active
    Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

§ DUTY BREAKDOWNDuty breakdown

Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.

China (CN)
Total 30.3% · $3,030.00
Duty breakdown Rate Amount Source
Base dutyBase 5.3% $530.00 HTS General rate
Chapter 99 section301Chapter 99 25% $2,500.00 9903.88.03
Status: exact Methodology: tariff-ledger-v1 Data: d4c9e6f79bac8e84

§ ORIGIN COMPARISONAlternative origin comparison

This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD, exclusions, broker fees, and relocation cost are not included.

China → Vietnam
$2,500.00 tariff-only saving
Origin Total rate Duty @ $10,000 Delta vs baseline
China (CN) 30.3% $3,030.00
Vietnam (VN) 5.3% $530.00 -$2,500.00
Mexico (MX) 5.3% $530.00 -$2,500.00
India (IN) 5.3% $530.00 -$2,500.00
South Korea (KR) 5.3% $530.00 -$2,500.00

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 5.3% 25% 30.3% $3,030.00
Vietnam (VN) 5.3% 0% 5.3% $530.00
Mexico (MX) 5.3% 0% 5.3% $530.00
India (IN) 5.3% 0% 5.3% $530.00
South Korea (KR) 5.3% 0% 5.3% $530.00

§ RELATED ENTRIESRelated HS codes in the same chapter

Adjacent lines under the same HTS chapter. Pick the most specific match for your product.

§ FAQFrequently asked questions

What is the US import duty for HTS 3918.10.10.20?
HTS 3918.10.10.20 (Vinyl tile consisting of a rigid solid polymer core) has a general (MFN) column rate of 5.3%, plus 1 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
Which Chapter 99 rules are currently linked to HTS 3918.10.10.20?
The following rules are attached in our snapshot: 9903.88.03 (section301) — section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
Are there material-origin nuances for plastics or rubber under HTS 3918.10.10.20?
Chapters 39–40 classifications depend heavily on polymer composition, form (primary / semi-finished / article), and end use. A single product line can shift to a very different subheading based on additive content or processing step — double-check the chapter notes before finalizing.
Why is HTS 3918.10.10.20 a 10-digit statistical suffix?
The 10-digit format is used for CBP entry reporting to track quantity / form; actual column rates are typically set at the 6- or 8-digit parent subheading, and this page inherits those rates. Use the Chapter breadcrumb above to see sibling tariff lines within the same chapter. This page is marked noindex because the duty-relevant signal lives at the parent level.
Is this the binding duty determination?
No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.