This declaration covers WPC rigid core flooring produced by member companies of the Resilient Floor Covering Institute. WPC stands for wood plastic (or polymer) composite and is LVT with a rigid core that includes a foaming agent and wood plastic (or polymer) core. WPC is a multi-layer product with a high performance finish, transparent and print layers, and the WPC core. Some products have an optional acoustical underlayment. The print layer includes wood, stone, and other natural types of 0 digital imaging to maximize aesthetic alternatives. In addition to the WPC rigid core, materials in this flooring product category include vinyl (polyvinyl chloride or PVC), pigments, plasticizers, extenders, and stabilizers. See Figure 1. for a cross-section diagram of WPC rigid core flooring.