HTS heading 3918 · Chapter 39
HTS 3918: Floor coverings of plastics, whether or not…
HTS heading 3918 covers 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. It has 10 tariff lines with a duty rate; the general (MFN) rates are 5.3% (5 lines), 4.2% (3 lines), 6.5% (2 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 3918.10 | Of polymers of vinyl chloride: | ||||
| Floor coverings: | |||||
| 3918.10.10 | Vinyl tile | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | |
| 3918.10.10.20 | Vinyl tile consisting of a rigid solid polymer core[m2] | Estimate → | |||
| 3918.10.10.30 | Vinyl tile consisting of a rigid expanded polymer core of a kind described in statistical note 2 to this chapter[m2] | Estimate → | |||
| 3918.10.10.40 | Other[m2] | Estimate → | |||
| 3918.10.20.00 | Other[m2] | 5.3% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | Estimate → |
| Wall or ceiling coverings: | |||||
| With a backing of textile fibers: | |||||
| With a backing of man-made fibers: | |||||
| 3918.10.31 | Over 70 percent by weight of plastics | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 3918.10.31.10 | Woven[m2] | Estimate → | |||
| 3918.10.31.50 | Other[m2] | Estimate → | |||
| 3918.10.32 | Other | 6.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 84.5% | |
| 3918.10.32.10 | Woven[m2] | Estimate → | |||
| 3918.10.32.50 | Other[m2] | Estimate → | |||
| 3918.10.40 | Other | 5.3% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | |
| 3918.10.40.10 | Woven[m2] | Estimate → | |||
| 3918.10.40.50 | Other[m2] | Estimate → | |||
| 3918.10.50.00 | Other[m2] | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 3918.90 | Of other plastics: | ||||
| 3918.90.10.00 | Floor coverings[m2] | 5.3% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | Estimate → |
| Wall or ceiling coverings: | |||||
| With a backing of textile fibers: | |||||
| 3918.90.20.00 | With a backing of man-made fibers[m2] | 6.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 84.5% | Estimate → |
| 3918.90.30.00 | Other[m2] | 5.3% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | Estimate → |
| 3918.90.50.00 | Other[m2] | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
19 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 3918.10.10 at the general rate of 5.3%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (5.3%) | $530.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $577.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- B
- Automotive Products Trade Act
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.