Wear layer refers to the top layer of a heterogenous flooring product, such as luxury vinyl tile (LVT), that helps protect from scruffs, scratches, and everyday wear and tear. Made from Polyvinyl Chloride (PVC), the wear layer sits on top of the print layer and can be smooth or embossed, and treated with a surface finish such as polyurethane for added protection. Its thickness, which is measured in mil, determines its durability and depends on end use. Thicknesses generally range anywhere from four mil for residential environments, up to 28 or even 40 mil for high-traffic commercial and industrial applications.