HTS heading · chapter 39
3918
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
Analysis
Heading 3918 of the Harmonized Tariff Schedule 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 divides into 2 six-digit subheadings and 10 eight-digit tariff lines, with 15 ten-digit statistical suffixes below them.
None of its 10 lines is duty-free at the general rate. Rates run from 4.2% to 6.5% with a median of 5.3%, so the line you choose sets the duty.
The largest subheadings are 3918.10 (of polymers of vinyl chloride, 6 lines) and 3918.90 (of other plastics, 4 lines).
By Census's concordance, most of its statistical lines are made by Paper Bag and Coated and Treated Paper Manufacturing (322220) and All Other Plastics Product Manufacturing (326199). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 5.3% sits at the 51st percentile of the headings in chapter 39.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3918.10.10 | Floor coverings: vinyl tile | 5.3% |
| 3918.10.20 | Floor coverings: other | 5.3% |
| 3918.10.31 | Over 70 percent by weight of plastics | 4.2% |
| 3918.10.32 | With a backing of man-made fibers: other | 6.5% |
| 3918.10.40 | With a backing of textile fibers: other | 5.3% |
| 3918.10.50 | Wall or ceiling coverings: other | 4.2% |
| 3918.90.10 | Of other plastics: floor coverings | 5.3% |
| 3918.90.20 | With a backing of man-made fibers | 6.5% |
| 3918.90.30 | With a backing of textile fibers: other | 5.3% |
| 3918.90.50 | Wall or ceiling coverings: other | 4.2% |