PVC Embossed Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921121950 | 40.3% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919905040 | 40.8% | CN | US | Official Doc |
| 3920490000 | 40.8% | CN | US | Official Doc |
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AI Analysis
π¨ PVC Embossed Film (Decorative & Flooring Applications)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "PVC Embossed Film"?
PVC Embossed Film refers to plastic films made of Polyvinyl Chloride (PVC) that have been textured or patterned via calendering or embossing processes. In international trade, it is primarily categorized into two functional groups:
- Flooring/Industrial Mats (3921/3920 Chapter): Films used as base layers or wear layers for PVC flooring, featuring honeycomb or sheet-like structures for durability.
- Decorative/Adhesive Films (3919 Chapter): Self-adhesive or cover films used for furniture, wall decoration, or packaging, characterized by their aesthetic surface and adhesive properties.
β οΈ Key Distinction Point:
- If the film is self-adhesive or used for covering/decorating surfaces (furniture, walls) βε½η±» to Chapter 3919.
- If the film is a structural layer for flooring (calendered, non-adhesive, honeycomb/structured) βε½ to Chapter 3921 or 3920.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (US/CN) |
|---|---|---|---|
3921.12.19.50 |
PVC Flooring Calendered Film | PVC flooring base/wear layer, calendered form, plastic sheeting/film | 40.3% |
3921.12.50.00 |
PVC Flooring Calendered Film (Honeycomb/Sheet) | PVC flooring, honeycomb or sheet-like plastic structure | 41.5% |
3919.90.50.60 |
PVC Decorative Film | Flat self-adhesive/covering application, decorative use | 40.8% |
3919.90.50.40 |
PVC Decorative Film (Self-Adhesive) | Self-adhesive plastic film/foil characteristics | 40.8% |
3920.49.00.00 |
PVC Decorative Film (Sheet/Thin Film) | Thin film category, non-adhesive decorative PVC film | 40.8% |
π Important Reminder:
- Self-adhesive nature is the key differentiator between3919(Decorative/Adhesive) and3920/3921(Other Plastics).
- If your film is flooring-specific (heavy-duty, structural), use3921. If it is surface decoration (thin, adhesive or non-adhesive decor), use3919or3920.
- Do not mix flooring film codes with decorative film codes; customs will flag discrepancies in physical form (e.g., honeycomb structure vs. flat decor).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025-11-10 onwards (including subsequent imports)
π― 1. 3921.12.19.50 ββ PVC Flooring Calendered Film
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base: 5.3% β 301: 25% β 122: 10% |
π Explanation:
- Base 5.3%: Standard MFN tariff for other plastic sheets/films.
- 301 Tariff 25%: Section 301 trade remedy tariffs on Chinese goods.
- Section 122 10%: Specific additional levy for certain plastic imports.
- Total 40.3%: High cost, requires precise classification to avoid overpayment or underpayment penalties.
π― 2. 3921.12.50.00 ββ PVC Flooring Film (Honeycomb/Sheet Structure)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base: 6.5% β 301: 25% β 122: 10% |
π Note:
- Slightly higher base rate (6.5%) due to specific structural characteristics (honeycomb/sheet).
- Total tariff is 1.2% higher than3921.12.19.50. Ensure your product truly fits the "honeycomb/structured" description.
π― 3. 3919.90.50.60 & 3919.90.50.40 ββ PVC Decorative Film (Self-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base: 5.8% β 301: 25% β 122: 10% |
π Key Insight:
- Self-adhesive decorative films fall under3919.
- Base rate is 5.8% (higher than non-adhesive flooring films).
- Total tariff is 40.8%.
- Differentiate carefully: If it sticks, itβs3919. If itβs glued to flooring, itβs likely3921.
π― 4. 3920.49.00.00 ββ PVC Decorative Film (Thin Film/Non-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base: 5.8% β 301: 25% β 122: 10% |
π Comparison:
- Same total rate as self-adhesive (3919) but different classification reason.
- Use3920only if the film is non-adhesive and used for decoration/surfaces, not structural flooring.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (Essential)
| Document | Mandatory | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail material (100% PVC), structure (calendered/embossed), thickness, and usage (flooring/decor). |
| β Product Photos (Front/Back) | βοΈ | Show texture (embossing), adhesive layer (if any), and roll packaging. |
| β Composition Analysis Report | βοΈ | Third-party lab report confirming PVC content. |
| β Commercial Invoice | βοΈ | Clearly state "PVC Embossed Film" and intended use (e.g., "for PVC Flooring Lamination"). |
| β Packing List | βοΈ | Specify net/gross weight, dimensions, and number of rolls. |
| β Adhesive Evidence | βοΈ | If claiming 3919, provide proof of self-adhesive backing. If 3921, prove itβs non-adhesive structural film. |
β 2. Declaration Tips (Key Mantras)
π₯ βAdhesive vs. Structural, Flooring vs. Decor, Precision Saves Dollars!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Self-Adhesive Decorative Roll | 3919.90.50.xx |
Misclassify as 3920 β 40.8% (same rate, but risk of audit if adhesive is detected) |
| PVC Flooring Base Layer (Non-Adhesive) | 3921.12.xx |
Misclassify as 3919 β Risk of Rejection (no adhesive = not 3919) |
| Honeycomb Structure Flooring | 3921.12.50.00 |
Generic 3921.12.19.50 β Pay 1.2% more unnecessarily |
| Non-Adhesive Decorative Film | 3920.49.00.00 |
Misclassify as 3921 β Audit Risk (3921 is for other plastic sheets, not primarily decorative) |
β 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Textures | Provide design blueprints + photos of embossing pattern to prove "embossed" nature. |
| Multilayer Films | If PVC is only a surface layer, still classify by predominant material/function. If PVC >50% by weight or function, use PVC codes. |
| Mixed Shipments (Flooring + Decor) | Do NOT mix 3921 and 3919 in one HS Code line. Separate lines required to avoid customs confusion. |
| Sample vs. Bulk | Ensure samples match bulk in structure (e.g., honeycomb vs. flat). Discrepancies cause delays. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3921.12.xx / 3919.90.xx |
40.3% - 41.5% | No specific, but CE/REACH if EU-bound | High tariff market; pre-classification critical. |
| π¨π³ China | 3921.12.xx / 3919.90.xx |
~5-6% | CCC (if applicable) | Low tariff, easy clearance. |
| πͺπΊ EU | 3920.49.00 / 3919.90.90 |
0-5% (depending on exact subheading) | REACH, RoHS | Low tariff market; focus on chemical compliance. |
| π¦πΊ Australia | 3921.12.xx |
5% | No specific | Moderate cost. |
| π―π΅ Japan | 3920.49.00 |
6% | PSE (if electrical adj.) | Moderate cost. |
π Conclusion:
- USA is the highest cost market due to 301 + Section 122 tariffs.
- EU is the most tariff-friendly but has strict chemical regulations (REACH).
- Optimization Strategy: For US exports, ensure accurate classification to avoid 1.2% difference between3921.12.19.50and3921.12.50.00.
π VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Claiming Self-Adhesive film as Non-Adhesive (3920)
π Consequence: Customs detects adhesive backing β Penalty + Back Taxes.
β Mistake 2: Using Generic 3921.12 code for Honeycomb structure
π Consequence: Overpaying 1.2% tariff unnecessarily.
β Mistake 3: Mixing Flooring and Decorative films in one HS Code line
π Consequence: Customs inspection delay, potential seizure or reclassification at higher rate.
β Mistake 4: Ignoring Section 122 tariffs
π Consequence: Under-declaration β Severe fines for underpayment.
β Correct Practice:
"PVC Embossed Film, Self-Adhesive, for Furniture Decoration, 0.3mm Thickness, Roll Packed, Model DEC-2026, REACH Compliant"
OR
"PVC Calendered Flooring Film, Non-Adhesive, Honeycomb Structure, 2.0mm Thickness, Roll Packed, Model FLR-2026"
π― VII. Conclusion: Precision Classification, Cost Efficiency!
π― Remember the Mantra:
πΉ "Adhesive? Use 3919. Flooring? Use 3921. Honeycomb? Pay 41.5%. Flat? Pay 40.3%. Don't Guess, Verify!"
πΉ "1.2% Difference Matters: Check Structure, Check Adhesive, Check Tariff!"
π Pro Tip:
If your PVC film is sourced from Vietnam, Malaysia, or Thailand, you may qualify for preferential tariffs or IEEPA exemptions.
Recommendation: Apply for a Pre-Ruling from US Customs (CBP) before shipment to avoid surprises.
π£ Immediate Action:
π Consult Professional Customs Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
π Ensure Smooth Clearance, Avoid Penalties, Maximize Profit Margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Tariff Savings Counts!
Customer Reviews
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.