PVC Floor Composite Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3918102000 | 40.3% | CN | US | Official Doc |
| 3920490000 | 40.8% | CN | US | Official Doc |
| 3920435000 | 39.2% | CN | US | Official Doc |
| 3918101040 | 40.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
Product Images
AI Analysis
ποΈ PVC Floor Composite Film (PVC Flooring β Composite Film Type)
π HS Code & Tariff Guide | 2026 Updated Customs Classification | Proven Clearance Strategy
π One Product, Multiple HS Codes β Why This Matters for Your Import Cost
π₯ Warning: Misclassifying PVC floor composite film can lead to 40%+ tariffs, seizures, or prolonged delays.
β This guide breaks down why each HS Code applies β based strictly on the material, form, and intended use β using only the data provided.
π¦ 1. HS Code Classification Breakdown (Based on Official Data)
| HS Code | Product Description | Material Type | Form | Use Case | Tax Rate | Key Differentiator |
|---|---|---|---|---|---|---|
3918.10.20.00 |
PVC floor, made of polyvinyl chloride, used as floor covering | Polyvinyl chloride (PVC) | Composite film (layered) | Flooring | 40.3% | General PVC flooring, no special form |
3920.49.00.00 |
PVC floor, made of vinyl polymer, in sheet form | Vinyl polymer (PVC-based) | Plastic sheet/plate | Flooring | 40.8% | Sheet/plate shape, broader polymer category |
3920.43.50.00 |
PVC floor, made of polyvinyl chloride, in plate-like plastic form | Polyvinyl chloride | Plate-like plastic product | Flooring | 39.2% | Specific shape: plate-like, not sheet |
3918.10.10.40 |
PVC floor, made of PVC polymer, used as floor covering | PVC polymer | Composite film | Flooring | 40.3% | Identical to 3918.10.20.00 β same material & use |
3926.90.99.89 |
PVC floor, made of PVC, unlisted plastic product | PVC | Unspecified plastic form | Flooring | 22.8% | Not classified under 3918 or 3920 β residual category |
π Critical Insight:
- Same product, different HS codes β different tariffs.
- Form matters: "Sheet", "plate", "composite film" β different classifications.
- Material wording (e.g., "PVC polymer" vs "PVC") can trigger different codes.
π° 2. 2026 Tariff Breakdown β Full Tax Clause Explanation
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025β2026 (as per current enforcement)
π― 1. 3918.10.20.00 & 3918.10.10.40 β PVC Flooring (Composite Film Type)
| Item | Detail |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Section 301 (USITC) Tariff | +25.0% (from U.S. Trade Act Β§301) |
| Section 122 (IEEPA) Tariff | +10.0% (from International Emergency Economic Powers Act) |
| Total Tax | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption? | β No (denied under U.S. law) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3918.10.20.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The product is PVC-based, used as floor covering, and has a composite film structure (multi-layered).
- Falls under 3918.10 β βPVC floor coveringsβ β not a general plastic product.
π― 2. 3920.49.00.00 β PVC Floor (Vinyl Polymer, Sheet Form)
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| Section 301 (USITC) Tariff | +25.0% |
| Section 122 (IEEPA) Tariff | +10.0% |
| Total Tax | 40.8% |
| Tax Calculation | CIF Γ 40.8% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:3920.49.00.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The product is vinyl polymer-based (broad category), and shaped as a plastic sheet/plate.
- Not classified under 3918 β moved to 3920.49 β βOther plastic plates, sheets, film, etc.β
- Higher base duty (5.8%) due to broader material definition.
π― 3. 3920.43.50.00 β PVC Floor (PVC, Plate-Like Form)
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Section 301 (USITC) Tariff | +25.0% |
| Section 122 (IEEPA) Tariff | +10.0% |
| Total Tax | 39.2% |
| Tax Calculation | CIF Γ 39.2% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.43.50.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Plate-like plastic product β specifically fits3920.43.50.00.
- Lower base duty (4.2%) due to more specific form.
- Still subject to 25% + 10% additional tariffs.
π― 4. 3926.90.99.89 β PVC Floor (Unlisted Plastic Product)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (USITC) Tariff | +7.5% (reduced!) |
| Section 122 (IEEPA) Tariff | +10.0% |
| Total Tax | 22.8% |
| Tax Calculation | CIF Γ 22.8% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.90.99.89 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Not classified under 3918 or 3920 β falls into residual category3926.90.99.89.
- Lower USITC tariff (7.5%) because itβs not a "targeted" product under Section 301.
- Best option if you can prove it doesnβt fit 3918/3920.β οΈ Warning: This is a last-resort classification. If your product clearly fits 3918 or 3920, do not use this code β risk of audit, penalties, or reclassification.
π οΈ 3. Customs Clearance Best Practices (Pro Tips)
β 1. Critical Documentation (Must-Have)
| Document | Why Itβs Needed |
|---|---|
| β Product Technical Specs | Show material (PVC), thickness, layers, form (film/plate/sheet) |
| β Product Photos (360Β° + cross-section) | Prove composite film structure vs. plain sheet |
| β Commercial Invoice | Must state: βPVC Composite Floor Film, for Floor Coveringβ |
| β Bill of Lading (BOL) | Prove origin, shipping method |
| β Certificate of Origin (CO) | If from China, expect 25%+ tariffs |
| β Third-Party Test Report | FCC, RoHS, UL (if applicable) |
β 2.η³ζ₯ζε·§οΌKey RulesοΌ
π₯ "Form Defines Code, Material Defines Duty, Use Defines Risk!"
| Scenario | Correct HS Code | Risk of Error |
|---|---|---|
| PVC floor with multi-layer film (e.g., wear layer + PVC core) | 3918.10.20.00 or 3918.10.10.40 |
β High accuracy |
| PVC floor in sheet/plate form | 3920.49.00.00 or 3920.43.50.00 |
β Depends on shape |
| PVC floor not fitting 3918/3920 β unlisted | 3926.90.99.89 |
β οΈ Only if no better fit |
| Do not split shipment into βfilmβ + βadhesiveβ | β Never β each part taxed separately (up to 89.5%) |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Product looks like a film but is rigid | Use 3920.43.50.00 (plate-like) β not film |
| Product has multiple layers, but not labeled as "composite" | Still classify as composite film if layered structure exists |
| Selling to U.S. but origin is Vietnam/Mexico | Apply for IEEPA exemption β 0% tariff |
| Need to reduce risk | Apply for Advance Ruling (Pre-Approval) from U.S. CBP |
π 4. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3918.10.20.00 / 3920.49.00.00 |
22.8%β40.8% | None (but documentation required) | High risk β 25%+ extra tariffs |
| π¨π³ China | 3918.10.20.00 |
5% | CCC | No extra tariffs |
| πͺπΊ EU | 3918.10.20.00 |
0% (if CE compliant) | CE | No 301/IEEPA tariffs |
| π¦πΊ Australia | 3918.10.20.00 |
5% | RCM | No extra tariffs |
| π―π΅ Japan | 3918.10.20.00 |
0% | PSE | No extra tariffs |
π Insight:
- Only the U.S. imposes 25%+ extra tariffs on Chinese-origin PVC flooring.
- China, EU, Australia, Japan have no additional tariffs β ideal for export.
π 5. Common Mistakes & How to Avoid Them
β Mistake 1: Using 3926.90.99.89 for a clear PVC floor film
π Result: Lower tariff (22.8%) but risk of audit if it fits 3918/3920 β penalties
β Mistake 2: Calling it βPVC filmβ instead of βPVC floor composite filmβ
π Result: Customs may misclassify β higher tax or delay
β Mistake 3: Not showing cross-section photos
π Result: Cannot prove βcompositeβ structure β downgraded to lower-tier code
β Correct Way:
βPVC Composite Floor Film, 2mm thick, multi-layered (wear layer + PVC core), for residential/commercial flooring, Model XYZ, CE & RoHS Certifiedβ
π― 6. Final Verdict: How to Win at U.S. Customs
πΉ If your product is layered β use
3918.10.20.00or3918.10.10.40β 40.3%
πΉ If itβs a rigid sheet/plate β use3920.49.00.00β 40.8%
πΉ If itβs plate-like β use3920.43.50.00β 39.2%
πΉ Only if it doesnβt fit above β use3926.90.99.89β 22.8% (risky!)β Best Strategy:
- Pre-approve your HS Code via U.S. CBP Advance Ruling
- Use high-quality photos & specs
- Avoid splitting shipments
- Consider shifting origin to Vietnam/Mexico for IEEPA exemption
π£ Act Now!
π Contact a U.S. Customs Broker + Submit Product Photos + Request HS Code Pre-Approval
π Reduce risk, lower cost, avoid penalties β get your PVC flooring across the border FAST!
β¨ Your Product. Your Tax. Your Risk.
πΌ Precise classification = Lower tariffs = Faster clearance = More profit!
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.