Heterogénne PVC podlahy sa skladajú z troch vrstiev, odlišujúcich sa od seba buď zložením alebo prevedením.
Základná vrstva (nosič) - spodná a najhrubšia vrstva, ktorá zaisťuje pevnosť a pružnosť podlahovej krytiny.
Dekoračná vrstva - tvorí design PVC podlahy.
Nášľapná vrstva - transparentná ochranná vrstva, ktorej hrúbka určuje stupeň záťaže podlahovej krytiny.
Podľa celkovej hrúbky a kvality vrchnej nášľapnej vrstvy sa delí na rôzne záťažové stupne. Svojimi úžitkovými a estetickými vlastnosťami sú vhodné do bytových interiérov, škôl, nemocníc, kancelárií, obchodov, hotelov a iných priestorov.
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