For flooring, small classification details move large amounts of money: a solid strip and a multilayer plank of the same species sit in different headings, and the country where the plank was actually made decides whether anti-dumping duties apply.
Where flooring sits in the tariff
| Product | Typical heading |
|---|---|
| Multilayer (engineered) flooring panels | 4418.75 |
| Flooring with a bamboo top layer, or of bamboo | 4418.73 |
| Assembled panels for mosaic floors | 4418.74 |
| Solid hardwood strips and boards, continuously shaped (tongued, grooved) | 4409.2x |
| Laminate (HDF with a printed decor layer) | Usually 4411 — a different product |
Confirm the full 10-digit code with your broker: the statistical suffix often depends on the species of the face layer, and the same code drives the Lacey Act declaration — see compliance.
Duties on flooring from Vietnam in 2026
- Base (MFN) duty — low for most flooring headings.
- Country-level duties — Vietnamese-origin goods are subject to the duties described in US tariffs in 2026.
- Section 232 (timber and lumber) — the October 2025 action targets softwood timber and lumber, upholstered wooden furniture and kitchen cabinets and vanities. Hardwood flooring is not one of the named groups, but check the annex for your code, especially for softwood or composite products.
- Fees — MPF and, for ocean cargo, HMF.
Anti-dumping: the China factor
The US has applied anti-dumping and countervailing duties to multilayered wood flooring from China since 2011, and the orders have been continued after sunset reviews. That matters for Vietnamese supply chains in two ways:
- Flooring made in China and only repacked or relabelled in Vietnam remains Chinese and must be declared as such. CBP can investigate evasion through third countries.
- Vietnamese mills using imported components (for example Chinese cores or face veneers) should document where the panel is actually manufactured — pressing, profiling and finishing — so origin is clear. See AD/CVD basics and anti-dumping on furniture and plywood.
What a DDP quote for flooring should show
- Price per sq ft landed, with duty, fees and freight on separate lines.
- The HTS code and origin assumed, and the date of the tariff check.
- A clause for tariff changes after signing — see DDP contract terms.
Duties, Section 232 scope and formaldehyde and Lacey Act rules change, and they depend on the exact product. This article is general guidance, not legal advice — confirm the treatment of your HTS code, species and origin before quoting.
Balance Trans ships engineered flooring from Vietnam and Cambodia to US and Canadian distributors, retailers and projects on DDP terms — container booking, Lacey Act and customs entry, duties and delivery to the warehouse. See DDP to the USA & Canada or send your spec sheet and volumes for a quote.