## Common ground
All options describe materials used to make floor coverings, but only one applies to PVC floor coverings.
## Options at a glance
**3918.10 – made of plastic material**
- **Defining trait:** Contains synthetic polymer (like PVC) as the primary material.
- **Typical examples:** Vinyl flooring, PVC tiles, flexible sheet flooring.
- **Best fit when:** The product is primarily composed of plastic, especially polyvinyl chloride (PVC).
**5701–5705.00 – made of textile material**
- **Defining trait:** Constructed from woven or non-woven fabrics like nylon, polyester, or wool.
- **Typical examples:** Carpet tiles, tufted carpets, felt-backed rugs.
- **Best fit when:** The surface is fabric-based with visible fibers or weave.
**4407,4409,4412,4418.7X – made of wood**
- **Defining trait:** Solid or laminated wood planks or panels.
- **Typical examples:** Hardwood floors, engineered wood flooring.
- **Best fit when:** The material is visibly wood-based with grain structure.
**6808.00 – made of wood cement**
- **Defining trait:** Composite material made from wood particles and cement binder.
- **Typical examples:** Cement-bonded wood flooring, industrial floor panels.
- **Best fit when:** The product is dense, rigid, and made with a cement matrix.
**4504.10 – made of cork**
- **Defining trait:** Derived from the bark of cork oak trees; lightweight and elastic.
- **Typical examples:** Cork tiles, floating floor panels.
- **Best fit when:** The material is naturally soft, compressible, and has a cellular structure.
**4008,4016 – made of rubber**
- **Defining trait:** Natural or synthetic rubber used as the main component.
- **Typical examples:** Rubber mats, gym flooring.
- **Best fit when:** The product is highly elastic and often used in high-impact areas.
**5602.10 – made of needleloom felt**
- **Defining trait:** Non-woven fabric made by interlocking fibers with needles.
- **Typical examples:** Felt floor mats, acoustic underlay.
- **Best fit when:** The material is soft, dense, and lacks a visible weave.
**4601.2X – made of plaiting materials**
- **Defining trait:** Woven from natural fibers like reed, straw, or bamboo.
- **Typical examples:** Rattan mats, woven floor coverings.
- **Best fit when:** The product is handcrafted with visible braiding or weaving.
**4811.5X,4811.90,4823.90 – made of paper or paperboard**
- **Defining trait:** Thin, flexible sheets made from pulp or recycled paper.
- **Typical examples:** Paper-backed floor tiles, temporary flooring.
- **Best fit when:** The material is thin, flimsy, and not durable for long-term use.
**6809.1X – made of plasters**
- **Defining trait:** Cement or gypsum-based coatings applied to floors.
- **Typical examples:** Stucco-like floor finishes, decorative plaster layers.
- **Best fit when:** The surface is a hardened, smooth coating.
**6811.82 – made of asbestos cement or cellulose fiber cement**
- **Defining trait:** Contains cement with mineral fibers (asbestos or cellulose).
- **Typical examples:** Industrial flooring panels, fire-resistant floor tiles.
- **Best fit when:** The product is heavy, rigid, and contains cement-based composites.
**7019.69 – made of glass fibers or fiberglass**
- **Defining trait:** Reinforced with glass fibers for strength.
- **Typical examples:** Fiberglass-reinforced floor tiles, industrial flooring.
- **Best fit when:** The product is strong and heat-resistant with a fibrous texture.
**7020.00 – made of glass**
- **Defining trait:** Solid or laminated glass sheets used as flooring.
- **Typical examples:** Glass floor panels, transparent walkways.
- **Best fit when:** The material is transparent or translucent and rigid.
## Key differences
| Option | Primary Material | Texture/Feel | Durability | Common Use |
|-------|------------------|--------------|------------|------------|
| 3918.10 | PVC plastic | Flexible, smooth | High | Residential/commercial |
| 5701–5705.00 | Textile | Soft, fibrous | Medium | Living areas |
| 4407–4418.7X | Wood | Hard, grainy | High | Homes, offices |
| 6808.00 | Wood cement | Dense, rigid | Very high | Industrial |
| 4504.10 | Cork | Soft, elastic | Medium | Quiet zones |
| 4008,4016 | Rubber | Elastic, bouncy | High | Gyms, workshops |
## How to choose
- Is the floor made of plastic (especially PVC)? → 3918.10
- Does it feel like fabric or have a woven look? → 5701–5705.00
- Is it visibly wood with grain? → 4407–4418.7X
- Is it very hard, dense, and made from cement? → 6808.00
## Overlaps & pitfalls
PVC flooring may resemble rubber or textile in appearance but is defined by its plastic composition. A PVC floor with a fabric backing might be misclassified as textile, but the **main material** (PVC) determines the correct HS Code. Always prioritize the **primary structural material**