Pvc board and method of manufacture

The board of claim 21, wherein the substrate layer is a solid layer formed from a PVC mixture comprising by weight:

• 100 parts polyvinyl chloride resin,
• 4-20 parts polyvinyl chloride elastomeric impact modifier,
• 200-300 parts calcium carbonate,
• 6-8 parts calcium/zinc stabilizing compound, and
• 1.0-2.0 parts lubricant.

The board of claim 21, wherein the substrate layer is a foam formed from a PVC mixture comprising by weight:

• 100 parts polyvinyl chloride resin,
• 4-20 parts polyvinyl chloride elastomeric impact modifier,
• 150-300 parts calcium carbonate,
• 6-8 parts calcium/zinc stabilizing compound,
• 0.2-1.0 parts foaming agent,
• 4-8 parts foaming regulator, and
• 1.0-2.0 parts lubricant.

A board comprising:

• a PVC substrate layer containing a flexible impact modifier, and not containing any phthalate plasticizers;
• a compressible PVC comfort layer permanently coupled to the substrate layer;
• a film as a presentation layer permanently coupled to the comfort layer;
• a transparent wear layer permanently coupled to the comfort layer;
• and
• a polyurethane (PU) top layer;
• wherein the comfort layer comprises by weight:
• 100 parts PVC resin;
• 20-60 parts elastomer or plasticizer;
• 2-6 parts calcium zinc composite stabilizer;
• and
• 1-500 parts calcium carbonate.