3918.10.10.30 - Vinyl tile consisting of a rigid expanded polymer core of a kind described in statistical note 2 to this chapter

This HTS classification pertains to vinyl tiles specifically designed for flooring applications, featuring a core constructed from a rigid expanded polymer. The "expanded polymer" characteristic is crucial, distinguishing these tiles from those with solid polymer cores. This category encompasses vinyl tiles that are intended for installation as floor coverings, and their construction must align with the definition provided in statistical note 2 of Chapter 39 for expanded polymer cores.

The primary distinction between this category (3918.10.10.30) and its sibling category 3918.10.10.20 lies in the nature of the polymer core. While both are vinyl tiles intended for flooring, the former specifies a "rigid expanded polymer core," indicating a cellular or foamed structure within the core. In contrast, the sibling category covers vinyl tiles with a "rigid solid polymer core," implying a non-cellular, dense structure. The residual category, 3918.10.10.40, serves as a catch-all for other vinyl floor tiles that do not meet the specific criteria of either the expanded or solid core definitions.

As this classification represents a leaf node, there are no further subdivisions. Therefore, accurate classification into this category hinges entirely on fulfilling the specified criteria of a vinyl tile with a rigid expanded polymer core, and distinguishing it from vinyl tiles with solid polymer cores and other types of vinyl floor coverings.