US duty, HTS 3918.10.10 ·
US duty: US$42,800 or US$15,300 per US$100,000
US$42,800 or US$15,300 on every US$100,000.
By Sovern Group · First published on LinkedIn.
On every US$100,000 of SPC or LVT entered into the US, China-made pays US$42,800 in duty and Malaysian-made pays US$15,300. The gap is US$27,500.
How it stacks on HTS 3918.10.10, as at 12 October 2026:
- Normal duty: 5.3% from both
- Section 301, List 3: 25% on China
- Section 301 forced labour action, from 24 July 2026: 12.5% on China, 10% on Malaysia
Two things changed this summer, and not every landed cost sheet has caught up.
Malaysia is no longer a 5.3% origin. The 24 July action added 10 points.
China did not get cheaper. The new 12.5% is charged on top of the 25%, not instead of it.
The gap is still 27.5 points, which on a container of SPC is real money on your landed cost. Tariffs move, so check the rate with your broker on the day you enter the goods.
We make in both Malaysia and China. Message us with your US volume and we will cost both origins side by side.
#SPCflooring #ImportDuty
This piece is dated. Stock, lead times and duty rates move: ask us for the current position before you rely on a figure.