This is what i found when looking it up....
Luxury Vinyl Plank (LVP) flooring is made up of multiple layers of materials, including polyvinyl chloride (PVC), wood composites, and limestone stabilizers:
Backing: A layer of foam, cork, or PVC
Core: A WPC (wood polymer core) or SPC (stone polymer core) core
Vinyl layer: A layer of PVC
Glass fiber: A layer of glass fiber
Print layer: A layer that displays the product's colors and design
Wear layer: A protective layer made of polyurethane that resists scratches and stains
Urethane coating: A protective coating