HS Code 3918.10 : Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, of polymers of vinyl chloride is 3918.10. Under the 2026 Mexico (SAT / TIGIE), the representative MFN general duty rate is 10.00 % [SNICE TIGIE 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 39
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
Heading 3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
Subheading .10
.10
Of polymers of vinyl chloride
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Mexico (SAT / TIGIE Customs Tariff 2026)
3918.10.01.00
MODULE 5: MEXICAN IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇲🇽 T-MEC / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Qualifying originating goods from the United States or Canada satisfying T-MEC tariff shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
Official SAT Rulings: Request a Servicio de Administración Tributaria [SAT Consulta Arancelaria ↗]
Notice: Mexican customs entry, TIGIE tariffs, DTA fees, and IVA taxes are governed by the Servicio de Administración Tributaria (SAT). Always verify exact 10-digit Fracción and NICO items with an accredited Agente Aduanal.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Mexican Trade Remedies (SE / UPCI) & Safeguards
SE UPCI Anti-Dumping Status
Standard TIGIE Tariff
DOF Steel Safeguard Decrees
Exempt (Non-Steel Commodity)
SAGARPA / COFEPRIS / NOM Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TMEC | Tratado entre México, Estados Unidos y Canadá (T-MEC / USMCA) | Free | Must satisfy T-MEC tariff shift or Regional Value Content (RVC) rules. |
| CPTPP | Tratado de Integración Progresista de la Asociación Transpacífico | Free / Preferential | CPTPP Certificate of Origin and origin criterion. |
| TLCUEM | Acuerdo Global México-Unión Europea (TLCUEM) | Free / Preferential | EUR.1 Movement Certificate or REX Exporter Declaration. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride
MODULE 11: SAT Consulta Arancelaria (Diario Oficial de la Federación)
Legally binding tariff classification rulings issued by Servicio de Administración Tributaria (SAT) for HS 3918.10.
Query official SAT Central Administration of Customs Normativity consulta criteria:
Search Official SAT Consulta Portal for 3918.10 →US National HTS Tariff Lines (3918.10)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 3918.10 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride | Free | Free | Rate on request | — |
| 3918.10.10 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | — |
| 3918.10.10.20 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile, Vinyl tile consisting of a rigid solid polymer core | Free | Free | Rate on request | m2 |
| 3918.10.10.30 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile, Vinyl tile consisting of a rigid expanded polymer core of a kind described in statistical note 2 to this chapter | Free | Free | Rate on request | m2 |
| 3918.10.10.40 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile, Other | Free | Free | Rate on request | m2 |
| 3918.10.20.00 | Of polymers of vinyl chloride, Floor coverings, Other | 5.3% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | m2 |
| 3918.10.31 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Over 70 percent by weight of plastics | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | — |
| 3918.10.31.10 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Over 70 percent by weight of plastics, Woven | Free | Free | Rate on request | m2 |
| 3918.10.31.50 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Over 70 percent by weight of plastics, Other | Free | Free | Rate on request | m2 |
| 3918.10.32 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Other | 6.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 84.5% | — |
| 3918.10.32.10 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Other, Woven | Free | Free | Rate on request | m2 |
| 3918.10.32.50 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Other, Other | Free | Free | Rate on request | m2 |
| 3918.10.40 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, Other | 5.3% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | — |
| 3918.10.40.10 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, Other, Woven | Free | Free | Rate on request | m2 |
| 3918.10.40.50 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, Other, Other | Free | Free | Rate on request | m2 |
| 3918.10.50.00 | Of polymers of vinyl chloride, Wall or ceiling coverings, Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3918.90 | Subheading under Heading 3918 | Compare Subheading 3918.90 → |
Official Primary Sources & Authority References
SNICE Portal de Consulta TIGIE 2026 ↗
Official Mexican 10-digit Fracción Arancelaria + NICO and MFN arancel rates.
Servicio de Administración Tributaria (SAT) Comercio Exterior ↗
Mexican customs administration, RFC Padrón, and IVA/DTA tax rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Mexico (SAT / TIGIE) general duty for Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride?
Under WCO Harmonized System 2022 and Mexico (SAT / TIGIE), Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride is classified under HS 3918.10 (Heading 3918, Chapter 39). The representative MX MFN general duty rate is 10.00 %.
How is HS 3918.10 distinguished within Heading 3918 (Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter)?
Heading 3918 covers Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter. Subheading 3918.10 specifically isolates Of polymers of vinyl chloride. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3918.
What are the primary candidate subheadings related to HS 3918.10?
Related subheadings under Heading 3918 include 3918.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride into Mexico?
Importers require a Pedimento de Importación lodged via VUCEM by an accredited Agente Aduanal, COVE, commercial invoice, packing list, and bill of lading.
Can goods under HS 3918.10 enter duty-free under T-MEC / USMCA into Mexico?
Yes. Eligible goods originating in the United States or Canada satisfying T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC express courier de minimis thresholds apply to Mexico for Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How can an importer obtain a SAT Consulta Arancelaria for HS 3918.10?
Importers may apply to SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera for an official tariff classification ruling.
What import taxes (IVA and DTA) apply to commercial imports under HS 3918.10 into Mexico?
Commercial imports into Mexico incur 16.00% federal Value-Added Tax (IVA General) or 8.00% in the northern border zone (región fronteriza). Definitive non-preferential imports pay 0.80% ad valorem DTA (Derecho de Trámite Aduanero), while T-MEC originating goods pay a reduced fixed cuota.
What are the RFC and Padrón de Importadores registration requirements for HS 3918.10?
Commercial importers in Mexico must hold an active RFC (Registro Federal de Contribuyentes) with SAT and be enrolled in the Padrón de Importadores (and Padrón de Sectores Específicos if importing regulated steel, apparel, or chemical tariff lines).
What entry documents are required for Mexican customs clearance under HS 3918.10?
Commercial entry requires a Pedimento de Importación lodged by an Agente Aduanal via VUCEM (Ventanilla Única de Comercio Exterior Mexicana), accompanied by a COVE (Comprobante de Valor Electrónico), commercial invoice, packing list, and bill of lading.
How do T-MEC / USMCA preferential rules of origin apply to HS 3918.10?
Qualifying originating goods from the United States or Canada meeting T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC Low Value Shipment (LVS) courier de minimis thresholds apply to Mexico?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How are SAT Consulta Arancelaria binding classification rulings obtained in Mexico?
Importers may request an official ruling (consulta en materia de clasificación arancelaria) from SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera.
What Mexican Normas Oficiales Mexicanas (NOMs) apply to HS 3918.10?
Imports under HS 3918.10 must comply with mandatory NOMs (such as NOM-004-SE-2021 for textiles, NOM-024-SCFI for electronics, or NOM-050-SCFI for general labeling) certified by an accredited Verification Unit (UVA).
Are there selective IEPS taxes or SE cuotas compensatorias for HS 3918.10?
Special Excise Tax (IEPS) applies selectively to alcohol, tobacco, fuels, and high-calorie foods. Importers must also verify if Secretaría de Economía (SE / UPCI) anti-dumping cuotas compensatorias apply based on country of origin.