Analysis
Subheading 3918.10 covers of polymers of vinyl chloride, within heading 3918. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
None of its 6 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 US splits it as follows: 3918.10.10 for floor coverings: vinyl tile (5.3%), 3918.10.20 for floor coverings: other (5.3%), 3918.10.31 for over 70 percent by weight of plastics (4.2%), 3918.10.32 for with a backing of man-made fibers: other (6.5%), 3918.10.40 for with a backing of textile fibers: other (5.3%) and 3918.10.50 for wall or ceiling coverings: other (4.2%).
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.
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% |