US$3,800 a container: what the origin line on your SPC invoice costs in 2026

Put the same rigid core floor in the same container and ship it into the United States twice: once made in China, once made in Malaysia. On a 40ft load of about 2,300 m2 at an example value of US$6.00 per m2, the China-made load pays about US$5,900 in duty. The Malaysia-made load pays about US$2,100. Same floor, about US$3,800 apart, on every container.

Where the numbers come from.

These are the US rates on vinyl tile (HTS 3918.10.10) as the Harmonized Tariff Schedule shows them today, 15 October 2026. The base rate is 5.3% for both. On top of that:

• China-made: the 25% Section 301 List 3 tariff, plus the 12.5% Section 301 tariff that took effect in July 2026. All in: 42.8%.
• Malaysia-made: the 10% Section 301 tariff from the same July 2026 action. All in: 15.3%.

Tariffs move. I re-check these at the time of every quotation, and so should you.

Canada and the UK: the gap is smaller, but it is all saving.

Into Canada, China-made pays 6.5% and Malaysian-made is duty free under the CPTPP. Into the UK it is 6% against zero, for the same reason. On the same container that is roughly US$800 to US$900 back in your landed cost.

Europe: no difference at all.

Malaysia has no trade agreement with the EU, so both origins pay 6.5%. Anyone selling you Malaysian flooring into Europe on a duty argument is wrong. There, the case for a second origin is supply spread across two countries, not price.

The catch: a Malaysia price is not a Malaysian origin.

The saving only exists if the floor is genuinely made in Malaysia, core included. A board made in China and cut, packed or labelled in Malaysia is still Chinese, and when an origin claim fails it is the importer who repays the duty, with interest and penalties. Ask every supplier one question: what physically happens to this floor in Malaysia?

What we do with it.

We make in both countries, with the core extruded in Malaysia, so one specification can run on two origins: Malaysian-made for your US, Canadian and UK business, Chinese-made where duty is equal and the ex-factory price matters more.

Tell me where your next container is going and roughly how many square metres, and I will send you both origins landed, side by side, before you commit to either.