SMPL® is an HPC (High Performance Core) luxury vinyl floor featuring a 20 mil (0.5 mm) wear layer for commercial use. This rigid 6.5 mm floating-floor system can be installed with minimal subfloor preparation. Installation is easy with an angle drop locking system and pre-attached cork underlayment for improved acoustic performance and an impact insulation (IIC) rating of 54. Install AVA® SMPL® in moisture-prone areas with confidence because it is waterproof. It also has the AMP PU coating that is more scratch resistant than standard PU coatings for LVT.