PURPOSE: The titled composition that is obtained by coating a vinyl chloride resin absorbing a specific amount of plasticizer with a thermoplastic polymer emulsion containing vinyl chloride polymer emulsion of specific particle sizes at a specific coating ratio, thus showing high powder flowability and good flatting properties.

CONSTITUTION: The objective composition is obtained by coating (A) a product which is prepared by allowing (i) a vinyl chloride resin, preferably containing vinyl chloride polymer emulsion of 0.05W1μ averge particle size, a methyl methacrylate polymer emulsion or a styrene-acrylonitrile polymer emulsion containing 20W40wt% of acrylonitrile, to absorb (ii) X of a plasticizer, according to the equation where X is the amount of the plasticizer in pts.wt. per 100pts.wt. of the vinyl chloride resin, Y is the viscosity-average polymerization degree of the vinyl chloride resin, with (B) a thermoplastic polymer emulsion in an amount more than 5wt%.

EFFECT: It shows high melt flowability and surface smoothness on molding and coating.