Other vinyl chloride copolymers for flooring
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3904400000 | 40.3% | CN | US | Official Doc |
| 3904210000 | 41.5% | CN | US | Official Doc |
| 3904306000 | 40.3% | CN | US | Official Doc |
| 3902300000 | 41.5% | CN | US | Official Doc |
| 3904400000 | 40.3% | CN | US | Official Doc |
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π§ͺ Other Vinyl Chloride Copolymers for Flooring Applications
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition & Classification: Do You Really Understand "Vinyl Copolymers"?
Vinyl chloride copolymers (primarily PVC-based) are versatile polymers used extensively in construction, packaging, and industrial flooring. In international trade, they are often misclassified due to similarities with homopolymers or other plastic sheets.
Key Distinction:
- Homopolymers (Homogeneous): Pure PVC, primarily used in pipes, profiles, and rigid sheets.
- Copolymers (Modified): Mixed with other monomers (e.g., vinyl acetate, ethylene) to enhance flexibility, impact resistance, or clarity. These are often used for flooring, films, and flexible applications.
β οΈ Critical Identification Point:
- If the material is a copolymer (not pure PVC) and used for flooring, it typically falls under heading 3904.
- If it is a copolymer used for films, it also falls under 3904, but specific subheadings may vary based on the exact chemical structure.
- If it is an olefin polymer (not vinyl chloride), it falls under 3902, but this is incorrect for vinyl chloride products.
π¦ II. HS Code Classification Details (2026 Latest Authorized Comparison)
| HS Code | Product Description | Application Scenario | Material Type | Total Tax Rate (US Import from China) |
|---|---|---|---|---|
3904.40.00.00 |
Other vinyl chloride copolymers, for building materials, suitable for flooring | Flooring, construction materials | Vinyl Chloride Copolymer | 40.3% |
3904.21.00.00 |
Other vinyl chloride copolymers, matching vinyl chloride copolymer material | General vinyl chloride copolymer uses | Vinyl Chloride Copolymer | 41.5% |
3904.30.60.00 |
Other vinyl chloride copolymers for films, suitable for flooring raw materials | Film applications, flooring raw materials | Vinyl Chloride Copolymer | 40.3% |
3902.30.00.00 |
Other olefin polymers, primary forms | Incorrect Classification (Olefin, not Vinyl) | Olefin Polymer | 41.5% |
π Key Reminder:
-3904is the correct heading for vinyl chloride copolymers.
-3902is for olefin polymers (e.g., polyethylene, polypropylene). Misclassifying vinyl chloride copolymers as olefins is a common error leading to penalties.
- Flooring-specific uses often align with3904.40.00.00or3904.30.60.00, depending on whether the primary form is for building materials or films.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: November 10, 2025 (and onwards for subsequent imports)
π― 1. 3904.40.00.00 ββ Vinyl Chloride Copolymers for Building Materials (Flooring)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 9903.01.25 β Section 122: 9903.01.24 β USITC: 3904.40.00.00 |
π Explanation:
- "Base Tariff 5.3%" is the standard MFN rate for vinyl chloride copolymers in heading 3904.40.
- "Section 301 Surcharge 25%" is the additional tariff imposed on Chinese goods under US Trade Law Section 301.
- "Section 122 Tariff 10%" is an additional tariff under Section 122 of the Trade Expansion Act.
- Total 40.3% is a high tariff, requiring advance planning.
π― 2. 3904.21.00.00 ββ Other Vinyl Chloride Copolymers
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301: 9903.01.25 β Section 122: 9903.01.24 β USITC: 3904.21.00.00 |
π Note:
- This code covers vinyl chloride copolymers not specifically designated for flooring or films.
- Even if used for flooring, if the classification leans towards general copolymer use, this rate may apply.
π― 3. 3904.30.60.00 ββ Vinyl Chloride Copolymers for Films
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301: 9903.01.25 β Section 122: 9903.01.24 β USITC: 3904.30.60.00 |
π Note:
- This code is for vinyl chloride copolymers primarily used in films, even if they are raw materials for flooring.
- If the product is a film-like vinyl copolymer, this classification is appropriate.
π― 4. 3902.30.00.00 ββ Olefin Polymers (Incorrect for Vinyl Chloride)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301: 9903.01.25 β Section 122: 9903.01.24 β USITC: 3902.30.00.00 |
π Warning:
- This classification is incorrect for vinyl chloride copolymers.
-3902is for olefin polymers (e.g., polyethylene, polypropylene).
- Misclassification can lead to penalties, back taxes, and delays.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Preparation Checklist (All Documents Required)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include chemical composition, monomer types, and physical properties |
| β Material Safety Data Sheet (MSDS) | βοΈ | Confirms vinyl chloride copolymer status |
| β Product Photos (with Label) | βοΈ | Clear view of markings, brand, and product type |
| β Third-Party Test Report | βοΈ | ISO, ASTM, or REACH compliance reports |
| β Commercial Invoice | βοΈ | Clearly state "Vinyl Chloride Copolymer for Flooring" |
| β Certificate of Origin (CO) | βοΈ | If not Chinese origin, may qualify for reduced tariffs |
| β Packing List | βοΈ | Show relationship between products and packaging |
β 2. Declaration Tips (Key Mantra)
π₯ "Correct HS Code, Accurate Description, Full Documentation, Low Risk!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Vinyl Copolymer for Flooring | 3904.40.00.00 or 3904.30.60.00 |
Misclassify as 3902 (Olefin) |
| General Vinyl Copolymer | 3904.21.00.00 |
Use generic "Plastic Pellets" |
| Vinyl Copolymer Film | 3904.30.60.00 |
Declare as "PVC Pipe Material" |
| Olefin Polymer (PE/PP) | 3902.30.00.00 |
Incorrectly declare as vinyl copolymer |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Vinyl Copolymers | Provide customer orders and design specs to avoid "non-standard" classification |
| Mixed Products (Vinyl + Olefin) | Declare based on primary material or seek pre-classification |
| Flooring with Vinyl Copolymer Layer | Declare the copolymer material separately if possible |
| Military/Space Use | May qualify for special classification, but requires prior authorization |
π V. Global Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3904.40.00.00 |
40.3% (China) | None specific, but ensure accurate material declaration | High tariffs for vinyl copolymers |
| π¨π³ China | 3904.40.00.00 |
5.3% | None | No additional surcharges |
| πͺπΊ EU | 3904.40.00 |
0% (if REACH compliant) | REACH, RoHS | No surcharges |
| π¦πΊ Australia | 3904.40.00 |
5% | C-Tick, RCM | No surcharges |
| π―π΅ Japan | 3904.40.00 |
0% | JIS, PSE | No surcharges |
π Conclusion:
- USA is the only market with significant additional tariffs for Chinese vinyl chloride copolymers.
- Accurate classification is critical to avoid penalties and ensure smooth clearance.
π VI. Common Mistakes & Pitfall Avoidance Guide (Lessons Learned)
β Mistake 1: Classifying vinyl chloride copolymers as olefin polymers (3902)
π Consequence: Misclassification, penalties, and delays.
β Mistake 2: Using generic terms like "Plastic Pellets" without specifying material type
π Consequence: Customs may reclassify and apply higher tariffs.
β Mistake 3: Not providing MSDS or material specifications
π Consequence: Customs may detain shipment for verification.
β Mistake 4: Misdeclaring flooring materials as "building materials" without specifying vinyl copolymer
π Consequence: Tariff discrepancies and potential audits.
β Correct Practice:
"Vinyl Chloride Copolymer Resin, for Flooring Application, Non-Plasticized, Form: Pellets, Chemical Formula: [CβHβCl]x-[CβHβ]y, Model XYZ, MSDS Available"
π― VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective
π― Remember the Mantra:
πΉ "Correct HS Code, Accurate Description, Full Documentation, Low Risk!"
πΉ "Vinyl Copolymer is 3904, not 3902, declare correctly, save thousands!"
π Pro Tip:
If your vinyl chloride copolymers originate from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions, reducing tariffs to 0%~5%.
Recommendation: Apply for Advance Rulings before shipment to avoid clearance risks.
π£ Immediate Action:
π Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
π Ensure smooth clearance, efficient export, and maximized profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent of your cost is worth precise calculation!
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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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.