HTS heading 3918 covers plastic floor, wall, and ceiling coverings, entering the United States at a 5.3% MFN duty rate. Floor coverings, wall coverings, and ceiling coverings of plastics including vinyl tiles and sheets. Most non-EU imports under this heading are subject to the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty that replaced the flat 10% Section 122 rate on July 24, 2026; EU-origin goods instead fall under the EU-US trade deal's 15% all-inclusive ceiling as of July 1, 2026. Chinese imports face an additional Section 301 tariff of 25%. The top countries of origin for HTS 3918 imports include CN, KR, BE, DE, CA. Tariff rates vary by source country based on applicable trade agreements and special tariff programs.

Frequently Asked Questions

What is the tariff rate for HTS 3918 (Plastic floor, wall, and ceiling coverings)?

The MFN duty rate for HTS 3918 is 5.3%. Non-EU imports also face the Section 301 forced-labor tariff (a two-tier 10%/12.5% duty that replaced the flat 10% Section 122 rate on July 24, 2026), while EU-origin goods pay the EU-US deal's 15% all-inclusive ceiling (effective July 1, 2026). China Section 301: 25%.

Where do most HTS 3918 imports come from?

The top origin countries for plastic floor, wall, and ceiling coverings are CN, KR, BE, DE, CA. Tariff rates vary based on the source country's trade agreements and applicable surcharges.

Will the tariff on HTS 3918 change in 2026?

The flat 10% Section 122 tariff on non-EU imports expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, broader than the earlier 46-country proposal. The EU's 15% deal ceiling (effective July 1, 2026) has no expiration. MFN rates and existing Section 232/301 tariffs have no set expiration. In August 2026, 25 states sued to block the forced-labor tariff, but CBP continues collecting it while the case proceeds.