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US United States only. Duty and rules for goods made in China and entered into the US. Importing somewhere else? Duty by country

SPC flooring from China into the US: 42.8% duty, no AD/CVD order. FloorScore and ASTM F3261 to check. CARB and TSCA Title VI do not apply to a 100% SPC core.

Duty from China for entries on 2026-11-06 · rates checked 2026-10-18

Vinyl tile (LVT, SPC and WPC rigid-core planks)

HTS 3918.10.10 · stat .20 Rigid solid polymer core (SPC); .30 Rigid expanded polymer core (WPC); .40 Other

Before AD/CVD 42.8%
Duty layers for HTS 3918.10.10 from China
Layer Rate
Base rate (MFN) HTSUS 2026 Rev. 21, 3918.10.10 5.3%
Section 301 9903.88.03 List 3 (83 FR 47974, 2018); continued by USTR 2026-10-07 (91 FR 64212) 25%
2026 forced-labor Section 301 9903.05.31 USTR notice of actions, 91 FR 47318 (HTSUS note 52) Due for re-check 12.5%
Total before AD/CVD 42.8%
AD/CVD No China AD/CVD order. The only hit is a Section 337 general exclusion order, 'Certain Luxury Vinyl Tile' (2020), which is not AD/CVD. Section 337 general exclusion order, 85 FR 59548 None found

Entry fees, not in the total MPF 0.3464%, minimum $34.58, maximum $670.86 per entry (CBP Dec. 26-14, customs user fees for FY2027, 91 FR 48398); HMF 0.125%, ocean entries only (19 CFR 24.24).

Not charged IEEPA (ended): ended after 2026-02-23; Section 122 (ended): ended after 2026-07-23.

Rows without their own date checked Every row checked on or after Some rows are due for re-check

A Vietnam or Thailand invoice cuts the duty only if the planks are made there. Chinese planks repacked elsewhere still owe 42.8%.

Before you order

  1. Confirm HTS 3918.10.10 and the country where the goods are made with your broker. Duty on one entry →
  2. Ask for the FloorScore, ASTM F3261 identifiers and look each one up yourself. Lookup steps →
Send an RFQ Price your quote Data checked
Certificates to check

HTS 3918.10.10 covers vinyl tile, SPC and WPC rigid-core planks included. This page gives the duty on SPC from China, shows what a third-country origin does and does not change, and walks through checking a factory's FloorScore listing and test reports yourself.

How to shortlist SPC manufacturers in 30 minutes

Find who holds FloorScore, send each factory the request below, then check the name against the patent-case record. We do not rank factories.

We can't republish the SCS holder list; here is how to search it. Open the SCS Certified Green Products Guide.

Find Chinese FloorScore holders in four steps

  1. Step 1: Open the SCS Certified Green Products Guide in a browser. www.scsglobalservices.com/certified-green-products-guide

    It does not load for scripts, so open it yourself.

  2. Step 2: Filter by certification, then by country.

    • Certification: FloorScore
    • Country: China
    • Product category, if the list is long
    • Manufacturer, or the text search, for one name

  3. Step 3: Open each listing and write down what it shows.

    • Certificate holder
    • Certificate number
    • Products covered
    • Expiry date

  4. Step 4: Match the listing to the factory quoting you.

    Search the holder name printed on the factory's certificate. A brand or trader often holds the certificate while an OEM plant presses the planks, so the listing or a letter from the holder has to tie your SKU to the plant that makes it. A certificate for a different collection does not cover yours.

What a FloorScore certificate should name

Certificate holder
Factory, brand or trader name
Products covered
Collection names, core type
Certificate number
As printed by SCS
Standard
CDPH Standard Method v1.2 (2017)
Valid through
YYYY-MM-DD
Field layout only. The values are placeholders, not a real certificate. Holder, products and expiry have to match the live listing in the guide, not only the PDF the seller sent.
Directory pages checked SCS Certified Green Products Guide, SCS FloorScore program, SCS corporate policies

Send this to the factory

Paste this into your RFQ. A factory that already ships SPC into US projects has every item on file.

  1. 1. The FloorScore certificate number and holder name for the collection you are quoting. You look it up in the SCS guide yourself. The holder has to be this plant, or a brand whose listing ties back to it.
  2. 2. An ASTM F3261 test report from an accredited lab for this SKU, showing thickness, wear layer and core. F3261 is the rigid-core product spec. A report to F1700, or to an old F3261 edition, does not cover an SPC plank.
  3. 3. How many core extrusion lines you run, at which address, with a recent video of one running. Extruding the core, laminating the décor and milling the click can happen in different plants, even different countries. You need to know who makes the core.
  4. 4. The core recipe in writing: PVC resin, calcium carbonate, plasticizer, and whether recycled PVC goes in. It is the spec you hold later batches to.
  5. 5. The click system by name (Unilin, Välinge, I4F or your own design) and the license, or a CBP ruling that clears it. A 2020 exclusion order (337-TA-1155) lets CBP refuse vinyl tile whose click joint infringes the listed patents. A license or a ruling is the paper that gets the planks through.
  6. 6. Wear layer thickness and top coat on the spec sheet, matching the test report. The quote, the spec sheet and the report should carry the same number.
  7. 7. The plant address for each step: core extrusion, lamination, click milling, padding and packing. Those addresses decide origin. Repacking alone leaves the planks Chinese.
  8. 8. A phthalate test report on the wear and décor layers, if the floors sell in California. Prop 65 is a warning rule with no certificate. A 'phthalate-free' line on a spec sheet needs a report behind it.

Last, check each name on your shortlist against the US patent-case record for click joints. Check the 337-TA-1155 record

What the duty does to one entry

HTS 3918.10.10 from China, ocean freight. No AD/CVD order applies, so the stack below is the whole duty. Change the value to match your quote.

Add freight in the calculator
Duty and fees on one entry
On one entry SPC planks made in China
Entered value $10,000.00
Base rate (MFN) $530.00 5.3%
Section 301 $2,500.00 25%
2026 forced-labor Section 301 $1,250.00 12.5%
Duty $4,280.00 42.8%
MPF 0.3464%, minimum $34.58, maximum $670.86 per entry, FY2027. CBP Dec. 26-14, customs user fees for FY2027, 91 FR 48398 $34.64
HMF 0.125%, ocean entries only. 19 CFR 24.24 $12.50
Landed before freight $14,327.14
Each $1.00 of entered value lands at $1.43
What each column assumes
  • SPC planks made in China: WPC (.30) and other vinyl tile (.40) on this line pay the same rate.

Freight, brokerage and inland costs are in the full calculator. Planks of another origin pay that country’s rates, which this example does not price.

Where the China rate applies

No AD/CVD order covers vinyl, LVT or SPC from China. What moves the duty is origin, and what can stop the entry is a patent order. Each row cites the rule or ruling.

  • SPC or WPC planks made start to finish in China HTS 3918.10.10 China rate The full 42.8%. SPC reports statistical suffix .20 (rigid solid polymer core), WPC .30 (rigid expanded polymer core), other vinyl tile .40; the rate is the same. HTSUS 3918.10.10 with suffixes .20, .30, .40
  • Finished Chinese planks repacked, relabeled or re-invoiced in Vietnam, Thailand or elsewhere 19 USC 1592 China rate A minor process that leaves the planks intact does not change origin, so they still owe 42.8%. Declaring the other country is a false statement on the entry; the civil penalty for fraud runs up to the domestic value of the goods. 19 USC 1592
  • Chinese SPC sheets cut into planks, click-milled and padded in a third country CBP N350880 Depends CBP ruled that this work in Panama made Panama the origin (N336734 in 2023, N350880 in 2025). A ruling binds only the facts in it, so get your own before you price a plant that way. CBP ruling N350880
  • Planks whose core is made in the third-country plant, with Chinese top and backing layers CBP N323990 Not China CBP ruled a Vietnamese core, fused with Chinese wear, bottom and backing layers and cut into click planks in Vietnam, Vietnamese origin (2022; that product had a melamine top and classified under 3918.90). Price that country's own duty, and get a ruling for your own process. CBP ruling N323990
  • Vinyl tile with a click joint that infringes the patents in the 2020 exclusion order 337-TA-1155 Depends Not a duty: CBP can refuse entry. CBP has ruled specific joints outside the order (H339732, 2024), so ask for the license or the ruling that covers your profile. CBP ruling H339732 (337-TA-1155 exclusion order)

Chinese companies named in the LVT click-joint patent case (337-TA-1155): check before you buy

A risk check, not a sourcing list. Five of these were found in default, and the exclusion order covers infringing tile from anyone.

In 2019 Mohawk, Flooring Industries and IVC asked the US International Trade Commission to stop imports of vinyl tile that used their click-joint patents. The Commission's notice named 45 respondents; these 19 gave a Chinese address. It is the only public, citable list of Chinese vinyl tile companies we found.

Named as a respondent in USITC 337-TA-1155 (84 FR 22161, 2019): a patent case. This records the case, not current capability, product range or compliance. Not reviewed by us.

Chinese-address companies named in a US patent case on vinyl tile in the USITC investigation 337-TA-1155 (Certain Luxury Vinyl Tile)
Company name as printedRecordCity and province as printedWhat the record shows
Anhui Hanhua Building Materials Co., Ltd. 337-TA-1155 Xuancheng, Anhui Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Benchwick Construction Products Ltd. 337-TA-1155 Changzhou, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Changzhou Jinuo Decorative Material Co., Ltd 337-TA-1155 Changzhou, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Changzhou Marco Merit International Solutions Co. 337-TA-1155 Changzhou, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Changzhou Runchang Wood Co., Ltd. 337-TA-1155 Changzhou, Jiangsu Found in default in Nov 2019. The ITC then found a violation by default and issued the 2020 exclusion order.
Go-Higher Trading (Jiangsu) Co., Ltd. 337-TA-1155 Changzhou, Jiangsu Found in default in Nov 2019. The ITC then found a violation by default and issued the 2020 exclusion order.
Hangzhou Kingdom Import & Export Trading Co. Ltd. 337-TA-1155 Hangzhou Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Jiangsu Divine Building Technology Development Co. Ltd. 337-TA-1155 Changzhou, Jiangsu Found in default in Nov 2019. The ITC then found a violation by default and issued the 2020 exclusion order. Settled with the complainants afterwards (86 FR 26741, 2021).
Jiangsu Lejia Plastic Co. Ltd. 337-TA-1155 Changzhou, Jiangsu Found in default in Nov 2019. The ITC then found a violation by default and issued the 2020 exclusion order.
JiangSu Licheer Wood Co., Ltd. 337-TA-1155 Changzhou, Jiangsu Found in default in Nov 2019. The ITC then found a violation by default and issued the 2020 exclusion order.
JiangSu TongSheng Decorative Materials Co., Ltd. 337-TA-1155 Changzhou, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhejiang Changxing Senda Bamboo and Wood Products Co. Ltd. 337-TA-1155 Huzhou, Zhejiang Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhangjiagang Elegant Home-Tech Co. Ltd 337-TA-1155 Zhangjiagang, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhangjiagang Elegant Plastics Co. Ltd. 337-TA-1155 Zhangjiagang, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhangjiagang Yihua Plastics Co., Ltd 337-TA-1155 Zhangjiagang, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhangjiagang Yihua Rundong New Material Co. Ltd 337-TA-1155 Zhangjiagang, Jiangsu Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhejiang Kimay Building Material Technology Co., Ltd. 337-TA-1155 Haining, Zhejiang Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhejiang Kingdom Flooring Plastic Co., Ltd. 337-TA-1155 Tongxiang, Zhejiang Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.
Zhejiang Walrus New Material Co., Ltd. 337-TA-1155 Haining, Zhejiang Left the case in 2019-20 by settlement, consent order or withdrawal. The notice does not say which.

Extracted 2026-10-18 by reading the Federal Register full text of 84 FR 22161 (respondent names and addresses, copied as printed; city and province only) and 85 FR 59548 and 86 FR 26741 (outcome per respondent). Source: USITC investigation 337-TA-1155 (Certain Luxury Vinyl Tile).

Check a name against the record

  1. Step 1: Find the name in the respondent list of the institution notice. www.federalregister.gov/d/2019-10111

    Names and addresses as the complainants gave them in 2019. A trading company and a factory look the same here.

  2. Step 2: See how that respondent left the case. www.federalregister.gov/d/2020-20843

    Found in default, or left by settlement, consent order or withdrawal.

  3. Step 3: Ask the company, named here or not, whose click joint it uses, and for the license or the CBP ruling that clears it.

    The exclusion order covers infringing tile from anyone, not only the companies named.

Directory pages checked 84 FR 22161, institution of 337-TA-1155 (respondent list), 85 FR 59548, general exclusion order and defaults, 86 FR 26741, bond return after the Divine settlement

Which certificate answers which question

Each certificate answers one question. SPC sellers mix them up, so match the paper to the question your spec or customer asked.

  • VOC emissions for a LEED, CHPS or school job, or a retailer's spec FloorScore A current FloorScore listing under the holder named on the certificate, covering your collection. SCS Certified Green Products Guide
  • Product spec for a rigid-core plank ASTM F3261 A lab report to F3261-25a naming the SKU and wear layer. A report to F1700 for a rigid-core plank is a red flag.
  • Formaldehyde (CARB Phase 2, TSCA Title VI) No certificate Does not apply to a 100% SPC core, which holds no composite wood. Check a WPC core, or any core with wood content, case by case.
  • Sound between units in a multifamily or hotel job No certificate An assembly rating, not a product certificate. Under the IBC sound rules (Section 1206, as your jurisdiction adopts it) the floor-ceiling assembly between units needs STC 50 and IIC 50 in lab tests, or 45 in field tests. Ask for a tested assembly that includes this plank and its pad.
  • California Prop 65 (phthalates in PVC) No certificate No certificate exists; Prop 65 is a warning rule. Ask for a phthalate test report on the wear and décor layers.
  • A CARB2 or TSCA Title VI certificate for SPC flooring proves nothing. Both rules cover composite wood, and a 100% SPC core has none.
  • FloorScore is a certification held by a named company, not a test report. A lab emissions report on its own is not FloorScore.
  • A FloorScore logo in a catalog counts only when the holder and the collection show in the SCS guide.

How to check each certificate

All certificate details below checked against the issuers and directories linked.

FloorScore (CDPH Standard Method v1.2)

Lookup steps Ask for: The FloorScore certificate number and the certificate holder's name.

SCS Global Services, with the Resilient Floor Covering Institute

Proves
The certified product's VOC emissions meet CDPH Standard Method v1.2 limits, under an ongoing certification held by the named manufacturer.
Does not prove
Formaldehyde compliance under TSCA or CARB, durability, or that a different factory's product is certified.
Required by
  • Spec or market: Used by LEED, CHPS, schools and large retailers. CALGreen references CDPH v1.2 for some projects.
Ask for
The FloorScore certificate number and the certificate holder's name.
Look it up
SCS Certified Green Products Guide Search by: Product category, Certification (FloorScore), Manufacturer, Country, Text search.
  1. Filter the SCS guide by Certification = FloorScore, then by manufacturer and country.
  2. Open the certificate on the SCS site and compare the holder with your factory.
  3. Check the expiry date.
Red flags
  • A FloorScore logo with no listing for that manufacturer and country.
  • A certificate naming a different manufacturer (an OEM factory's certificate used by a trader).
  • An expired certificate.
  • A CDPH 01350 test report offered as certification.

ASTM F3261 rigid-core resilient flooring

Lookup steps Ask for: A test report to ASTM F3261-25a from an accredited lab, naming the exact product and factory.

ASTM International (Committee F06)

Proves
A test report shows the SPC or WPC rigid-core product meets the F3261 product specification (current revision F3261-25a).
Does not prove
Production consistency (it is a test of samples), VOC emissions, or certification by any body.
Required by
  • Spec or market: A product standard used in specifications; not code-mandated for residential floors.
Ask for
A test report to ASTM F3261-25a from an accredited lab, naming the exact product and factory.
  1. Check the report cites F3261 (not F1700, which is for solid vinyl tile) and a current revision.
  2. Confirm the lab's accreditation and that the sample matches your SKU and wear layer.
Red flags
  • A report to an old F3261 edition, or to F1700 for a rigid-core product.
  • A report for a different factory or SKU.

QC checkpoints

Where an SPC order goes wrong, in the order you can catch it.

  1. 1 Before the deposit
    • Spec sheet signed: total thickness, wear layer, core, pad, click system, décor code, gloss and planks per carton.
    • FloorScore listing and the F3261 report checked by you, not through links the seller sent.
    • Approved sample kept as the counter sample, with a matching one held at the factory.
  2. 2 During production
    • Wear layer thickness measured on planks from the line and compared with the spec sheet.
    • Plank length, width, thickness and squareness measured against the drawing.
    • Décor and gloss compared with the counter sample under the same light.
  3. 3 Pre-shipment inspection
    • Random planks clicked together: gaps at the joint, height steps between planks, edges that chip when locked.
    • Cartons opened at random for chipped corners, damaged click profiles and mixed lots.
    • Carton labels checked for SKU, lot, décor and country of origin.
    • Pallets and cartons counted against the packing list.
  4. 4 On site
    • Lot numbers recorded before install, so a claim traces back to a production run.
    • Acclimation and install per the manufacturer's written guide, kept in the job file.

MOQ and lead time

MOQ and lead time: no sourced data yet.MOQ moves with décor film (a custom print is its own run at the film supplier), thickness and wear layer combinations outside the factory's standard list, a click profile the factory does not already mill, private-label cartons and pad type and thickness (IXPE or EVA); lead time with sample rounds on décor and gloss (production starts when you approve the counter sample), FloorScore certification for a collection that is not listed yet, lab time for an F3261 report, license or ruling paperwork for a click profile under the 337 exclusion order, custom décor film and the ocean booking.

Questions buyers ask

Who are the manufacturers of SPC flooring in China?
We don't rank them, and a factory's own "Top 10" that puts itself first is not evidence. A defensible shortlist is factories that hold FloorScore under their own name in the SCS Certified Green Products Guide (filter by FloorScore, then China), run their own core extrusion lines, and send an ASTM F3261 report for the SKU you are buying. We have not published the SCS list because SCS has not cleared reuse of its guide; the four-step search on this page gets you the same names. Before you buy, check the name against the 2019 ITC click-joint patent case 337-TA-1155: this page lists its 19 respondents with a Chinese address and what the record says about each.
What brands make SPC flooring?
Brands and factories are different lists. A brand can buy from an OEM plant, and the FloorScore certificate may name the brand rather than the plant that pressed the core. For sourcing, ask who extrudes the core and whose name is on the certificate, and get a letter tying the two together.
Which is better, SPC or LVP?
They are not alternatives. LVP (luxury vinyl plank) is the format; SPC is one core type for it, next to WPC. Both classify under HTS 3918.10.10 and pay the same 42.8% from China, and the statistical suffix tells them apart: .20 for SPC, .30 for WPC, .40 for other vinyl tile. Choose the core by subfloor, traffic and the spec.

Sources and changes

Every rate, case and directory on this page, with the date we last checked it.

Sources Checked
  1. 1.HTSUS 2026 Rev. 21, 3918.10.10
  2. 2.HTSUS Chapter 99, U.S. notes 16, 20, 31, 37, 41, 52 (Rev. 21)
  3. 3.List 3 (83 FR 47974, 2018); continued by USTR 2026-10-07 (91 FR 64212)
  4. 4.USTR notice that the China Section 301 actions continue after domestic industries requested it in the four-year review, 91 FR 64212 (2026-10-07)
  5. 5.Initiation of second four-year review, 91 FR 24636
  6. 6.USTR notice of actions, 91 FR 47318 (HTSUS note 52)
  7. 7.CBP CSMS 69326983 (filing order and exemptions)
  8. 8.19 USC 1592
  9. 9.CBP ruling N350880
  10. 10.CBP ruling N323990
  11. 11.CBP ruling H339732 (337-TA-1155 exclusion order)
  12. 12.SCS Certified Green Products Guide
  13. 13.CDPH Standard Method v1.2-2017
  14. 14.CDPH list of certifications that use Standard Method v1.2 (2017), updated 2024-02-09
  15. 15.ASTM F3261-25a
  16. 16.SCS FloorScore program
  17. 17.SCS corporate policies
  18. 18.84 FR 22161, institution of 337-TA-1155 (respondent list)
  19. 19.85 FR 59548, general exclusion order and defaults
  20. 20.86 FR 26741, bond return after the Divine settlement
  21. 21.LADBS bulletin P/BC 2023-069, sound-rated assemblies (STC 50, IIC 50; 45 in field tests)

Not yet checked against the primary text: FloorScore: that CALGreen references CDPH v1.2 for some projects; ASTM F3261: that it is not code-mandated for residential floors; the F1700 scope. These come from secondary sources; confirm them with your code official or broker before you rely on them.

Changes that touch this page

  1. A 12.5% Section 301 forced-labor tariff on China starts. Section 232 metal and wood goods are exempt. The Section 122 surcharge expired at the close of 2026-07-23.

    USTR notice of actions, 91 FR 47318

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