EVA防潮垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3921190010 | 41.5% | CN | US | Official Doc |
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🧘 EVA Moisture-Proof Mat (EVA防潮垫)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What is an "EVA Moisture-Proof Mat"?
The EVA (Ethylene-Vinyl Acetate) Moisture-Proof Mat is a lightweight, flexible, and water-resistant sheet material commonly used in camping, yoga, floor protection, and packaging. In international trade, it is classified under Chapter 39 (Plastics and Articles Thereof), specifically as cellular plastic plates, sheets, film, foil, and strip.
⚠️ Key Distinction:
- If the EVA material is cellular (foamed) and has a microporous structure, it may fall under a specific subheading for polyethylene/polypropylene microporous sheets.
- If it is a general cellular plastic sheet (not microporous PE/PP), it falls under "Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics."
📦 2. HS Code Classification Details (2026 Latest Tariff)
| HS Code | Product Description | Application Scenario | Material Structure |
|---|---|---|---|
3921.19.00.10 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics Microporous sheets of polyethylene or polypropylene film | Microporous EVA/PE/PP mats (e.g., high-end camping mats) | ✅ Microporous PE/PP |
3921.19.00.90 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics Other | General cellular EVA mats (e.g., yoga mats, floor protection) | ✅ Cellular EVA (Other Plastics) |
🔍 Important Note:
- EVA (Ethylene-Vinyl Acetate) is considered "Other Plastics" in this context, not polyethylene or polypropylene. Therefore, most standard EVA mats fall under3921.19.00.90.
- Only if the mat is made of microporous polyethylene (PE) or polypropylene (PP) and explicitly marketed as such, does it qualify for3921.19.00.10.
- Do not confuse with rubber mats (Chapter 40) or textile mats (Chapter 57).
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: As per current USITC and IEEPA regulations
🎯 1. 3921.19.00.90 —— General Cellular EVA Mats
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tax | 0.0% |
| IEEPA Additional Tax | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value < $800) |
| Legal Basis Path | USITC:3921.19.00.90 |
📌 Explanation:
- The base tariff for cellular plastic sheets (other than microporous PE/PP) is 0%.
- No additional 25% Section 301 tariff or 10% IEEPA tariff applies to this specific HS code under current regulations for general cellular EVA mats.
- Total tax burden is 0%, making it highly competitive for importers.
🎯 2. 3921.19.00.10 —— Microporous PE/PP Sheets
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tax | 0.0% |
| IEEPA Additional Tax | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value < $800) |
| Legal Basis Path | USITC:3921.19.00.10 |
📌 Explanation:
- Similar to3921.19.00.90, the tariff rate is 0%.
- No additional taxes apply.
- Note: Misclassification is the biggest risk. If a mat is made of EVA but declared as PE/PP microporous, it may trigger audits.
🛠️ 4. Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Material composition (EVA vs. PE/PP), thickness, density, cell structure (microporous or not) |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Proves chemical composition and safety |
| ✅ Product Photos | ✔️ | Clear images showing texture, edges, and any branding |
| ✅ Commercial Invoice | ✔️ | Must state "EVA Moisture-Proof Mat" and correct HS Code |
| ✅ Packing List | ✔️ | Weight, dimensions, and number of pieces |
| ✅ Origin Certificate | ✔️ | If claiming preferential treatment (though 0% applies) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material Matters, Cell Structure Defines, EVA is ‘Other’, PE/PP is ‘Microporous’!”
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Standard EVA foam mat | 3921.19.00.90 |
4008.11.00 (Rubber) → Penalty! |
| PE/PP microporous mat | 3921.19.00.10 |
3921.19.00.90 → Under-declaration Risk |
| Textile-backed EVA mat | Consult Customs | 3921.19.00.90 alone → May need Chapter 59 |
| Rolled EVA sheets | 3921.19.00.90 |
3920.10.00.00 (Non-cellular) → Wrong Tax Basis |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| EVA with Fabric Backing | If the fabric is integral, it may fall under Chapter 59 (Impregnated Textiles). Seek advance ruling. |
| Custom-Shaped Mats (e.g., Yoga Mat) | Still classified as sheets/plates if rolled or flat. Avoid "yoga mat" as HS code basis; use material description. |
| Packaging with Adhesive Tape | Ensure the tape is not the primary component. Declare as "EVA Mat with minor adhesive components." |
| Sample Imports | Use De Minimis ($800) if eligible, but ensure HS code is correct to avoid future audits. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.19.00.90 |
0% | No special cert | Most common; 0% total |
| 🇨🇳 China | 3921.19.00.90 |
0% | No special cert | Export-friendly |
| 🇪🇺 EU | 3921.19.00.90 |
0% | REACH | No additional taxes |
| 🇬🇧 UK | 3921.19.00.90 |
0% | UKCA | Post-Brexit, still 0% |
| 🇦🇺 Australia | 3921.19.00.90 |
5% | No special cert | Standard MFN rate |
| 🇯🇵 Japan | 3921.19.00.90 |
0% | PSE (if electrical) | Generally 0% |
📌 Conclusion:
- EVA mats enjoy 0% tariff in most major markets (US, EU, CN, UK, Japan) when classified correctly as cellular plastic sheets.
- Australia charges 5%, which is still low.
- Critical Risk: Misclassification as "rubber" (Chapter 40) or "textiles" (Chapter 57) can lead to higher tariffs and penalties.
📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring EVA mats as "Rubber Mats" (4008.11.00)
👉 Consequence: Higher tariff (e.g., 4.2% in US) and potential antidumping duties.
❌ Mistake 2: Ignoring "Cellular" vs. "Non-Cellular"
👉 Consequence: Non-cellular PVC/PE sheets (3920.10.00.00) may have different tariffs. EVA is cellular.
❌ Mistake 3: Using "Yoga Mat" as the HS code basis
👉 Consequence: Customs may reclassify under Chapter 95 (Sports Equipment) or 57 (Carpeting), leading to unpredictable tariffs.
❌ Mistake 4: Failing to distinguish between EVA and PE/PP microporous
👉 Consequence: If a PE/PP mat is declared as EVA, it may be under-declared, risking penalties.
✅ Correct Practice:
"Cellular EVA Sheet, 2mm Thick, 1m x 1m, for Camping, Non-Adhesive, Rollable"
HS Code:3921.19.00.90
🎯 7. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "EVA is Cellular, HS is 3921, 0% Tariff, De Minimis Applies!"
🔹 "Don’t call it Rubber, Don’t call it Textile, Stick to Plastic Sheets!"
📌 Pro Tip:
- If your EVA mat is custom-shaped (e.g., pre-cut yoga mat), ensure it’s still considered a "sheet" and not an "article of apparel" (which may fall under Chapter 61 or 62).
- For high-value commercial shipments, consider applying for an Advance Ruling from US Customs to confirm the correct HS Code.
📣 Take Action Now:
📞 Consult a licensed customs broker + Provide material specs + Apply for Advance Ruling if unsure
🚀 Ensure smooth clearance, zero tariff stress, and maximum profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every dollar saved is a dollar earned!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.