3918.10.10 - Vinyl tile

This HTS category encompasses vinyl tiles specifically designed for use as floor coverings. These tiles are characterized by their construction from polymers of vinyl chloride and are intended for installation on floors. The "vinyl tile" designation emphasizes the primary material and intended application, differentiating them from other plastic articles that might share similar materials but serve different purposes.

Within the broader heading for floor coverings of plastics, this subcategory specifically addresses the tiled form of vinyl floor coverings. It distinguishes itself from its sibling category, 3918.10.20 "Other," which would likely cover floor coverings of plastics that are not in tile form, such as rolls or sheets. The focus here is strictly on the individual tile format for flooring applications.

The subcategories under 3918.10.10 further refine the classification of vinyl tiles based on the composition of their core structure. This allows for more precise classification of different types of vinyl tiles, such as those with rigid solid polymer cores (3918.10.10.20) or those utilizing expanded polymer cores as described in statistical note 2 (3918.10.10.30). The "Other" subcategory (3918.10.10.40) serves as a catch-all for vinyl tiles that do not fit the specific core descriptions.