PVC Leather Texture Craft Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
AI Analysis
𧴠PVC Leather Texture Craft Film
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition and Classification: Do You Really Understand "PVC Leather Texture Craft Film"?
PVC (Polyvinyl Chloride) Leather Texture Craft Film is a decorative or functional plastic material widely used in handicrafts, packaging, fashion accessories, and interior design. It mimics the look and feel of genuine leather but is made from cellular polymers of vinyl chloride.
In international trade, it falls under Chapter 39 (Plastics and Articles Thereof), specifically under Heading 3921 (Other plates, sheets, film, foil and strip, of plastics).
β οΈ Key Distinction:
- If the film is cellular (foamed/porous structure for softness/flexibility) and not combined with textile materials β It falls under 3921.12.50.00.
- If the film is cellular but combined with textile materials (e.g., a fabric backing) β It falls under 3921.12.19.50.
- Non-cellular solid PVC sheets/films are generally classified elsewhere (e.g., 3921.12.10.00), but "leather texture craft film" is typically cellular to achieve the desired tactile properties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Combined with Textiles? | Cellular? |
|---|---|---|---|---|
3921.12.50.00 |
Cellular polymers of vinyl chloride: Other | Pure PVC foamed film with leather texture; no fabric backing | β No | β Yes |
3921.12.19.50 |
Cellular polymers of vinyl chloride: Combined with textile materials: Other Other | PVC leather film with a woven/non-woven fabric backing (common in high-end craft/fashion) | β Yes | β Yes |
π Key Clarification:
- The term "Leather Texture" refers to the surface embossing, not the material composition. The base material is still PVC.
- "Cellular" means the PVC is expanded (foamed) during manufacturing to reduce weight and increase softness, which is standard for craft films.
- "Combined with textile materials" means the PVC layer is laminated or coated onto a textile substrate (e.g., polyester, cotton, or non-woven fabric). This changes the classification due to the composite nature.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Ongoing (Subject to Section 301 & IEEPA measures)
π― 1. 3921.12.50.00 β Cellular PVC Film (Pure, No Textile Backing)
| Item | Details |
|---|---|
| Base Tariff Rate | 6.5% (Ad Valorem) |
| Additional Tariff (Section 301) | +25% |
| Total Tax Rate | 31.5% |
| Tax Calculation | CIF Value Γ 31.5% |
| De Minimis Exemption | β Not Eligible (Subject to high duties) |
| Legal Basis Path | USITC:3921.12.50.00 β Footnote 9903.88.01 (Section 301) |
π Explanation:
- This code applies to pure cellular PVC films.
- The 6.5% is the standard MFN (Most Favored Nation) duty for other PVC plates/sheets.
- The 25% is the additional tariff under Section 301 of the Trade Act of 1974 for Chinese-origin goods.
- Total effective duty: 31.5%.
π― 2. 3921.12.19.50 β Cellular PVC Film Combined with Textiles
| Item | Details |
|---|---|
| Base Tariff Rate | 5.3% (Ad Valorem) |
| Additional Tariff (Section 301) | +25% |
| Total Tax Rate | 30.3% |
| Tax Calculation | CIF Value Γ 30.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3921.12.19.50 β Footnote 9903.88.01 (Section 301) |
π Explanation:
- This code applies to composite films where PVC is combined with textiles.
- The 5.3% base rate is slightly lower than pure PVC due to the specific subheading for textile-combined plastics.
- The 25% additional tariff still applies.
- Total effective duty: 30.3%.π‘ Cost Comparison:
While3921.12.19.50has a slightly lower total duty (30.3% vs. 31.5%), the production cost of PVC-leather-textile composites is often higher than pure cellular PVC. Importers must evaluate the total landed cost including material, labor, and duty.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material (PVC), Structure (Cellular/Non-cellular), Backing (Textile/None), Width, Thickness |
| β Photos (Surface & Cross-section) | βοΈ | Crucial to prove "Cellular" structure and "Textile" combination if applicable |
| β Commercial Invoice | βοΈ | Description must match HS Code: e.g., "Cellular PVC Film, Leather Texture, No Textile Backing" |
| β Packing List | βοΈ | Include dimensions, weight, and number of rolls |
| β Certificate of Origin | βοΈ | To prove China origin (triggering the 25% additional tariff) |
| β Third-Party Test Report | βοΈ | Optional but helpful: Certifies PVC content and absence of prohibited substances |
β 2. Declaration Tips (Critical!)
π₯ "Clarify Structure: Cellular or Solid? Textile or Pure?"
| Scenario | Correct HS Code | Wrong Declaration | Consequence |
|---|---|---|---|
| Pure foamed PVC film, leather surface | 3921.12.50.00 |
Declaring as "Leather Goods" (42xx) | β Rejected, high penalty |
| PVC film laminated on polyester fabric | 3921.12.19.50 |
Declaring as 3921.12.50.00 |
β Under-declared duty, audit risk |
| Solid (non-foamed) PVC sheet | 3921.12.10.00 (different rate) |
Declaring as 3921.12.50.00 |
β Over-declared duty, refund hassle |
| Non-plastic material (e.g., PU or genuine leather) | Different Chapter (42) | Declaring as PVC (3921) | β Fraud, severe penalty |
β 3. Special Cases & Risk Management
| Situation | Recommendation |
|---|---|
| Mixed Shipments | If a shipment contains both pure PVC film and PVC-textile composite film, declare separately with distinct HS Codes to avoid misclassification penalties. |
| Sample vs. Bulk | Samples for "craft" use still require proper HS classification. Do not use "Gift" or "Sample" to evade duties if the value exceeds de minimis thresholds (though 30%+ duty makes de minimis irrelevant for cost-effective shipments). |
| Origin Marking | Ensure each roll/package is marked "Made in China" to comply with US labeling laws. |
| Customs Valuation | Declare accurate CIF value. Under-invoicing to reduce 30%+ duties is high-risk and easily detected via market price benchmarks. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3921.12.50.00 / 3921.12.19.50 |
31.5% / 30.3% | High duties due to Section 301. |
| π¨π³ China (Export) | 3921.12.50.00 |
0% (Export Duty) | No export duty for these HS codes. |
| πͺπΊ EU | 3921.12.19 / 3921.12.50 |
~6.5% | Standard MFN rate. No Section 301 equivalent. |
| π―π΅ Japan | 3921.12.50 |
~8.0% | Varies by specific subheading. |
π Strategic Insight:
- The US market has the highest tariff burden for PVC craft films from China.
- Consider diversifying suppliers to countries with USMCA (Mexico/Canada) or ASEAN FTAs if exporting to the US, to potentially reduce or eliminate the 25% additional tariff.
- For non-US markets (EU, Japan), the duty burden is significantly lower, making these markets more attractive for price-sensitive craft products.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Declaring as "Artificial Leather" (4205)
π Result: PVC is not classified as leather; even if it mimics leather, it remains under Chapter 39. Misclassification leads to penalties.
β Mistake 2: Ignoring the "Textile Backing"
π Result: If your product has a fabric layer, declaring it as pure PVC (3921.12.50.00) understates the duty risk. Customs may reclassify it upon inspection, leading to back taxes.
β Mistake 3: Confusing "Cellular" with "Solid"
π Result: Cellular films have different physical properties and HS codes. If customs suspects non-cellular material (e.g., solid PVC sheet), they may apply a different tariff rate, causing delays.
β Correct Practice:
"PVC Cellular Film, Embossed Leather Texture, [With/Without] Textile Backing, Width: 1.5m, Thickness: 0.5mm, Origin: China"
π― VII. Conclusion: Precision in Classification Saves Money!
π― Remember:
πΉ "PVC is not Leather" β Itβs Chapter 39.
πΉ "Cellular or Not?" β Determines subheading.
πΉ "Textile Backing?" β Changes the code and rate by ~1%.
πΉ "China Origin?" β Adds 25% to any base rate.
π Pro Tip:
If your volume is high, consider applying for a Binding Ruling from US Customs and Border Protection (CBP) to lock in the HS code and duty rate before shipment. This provides legal certainty and avoids surprise audits.
π£ Action Item:
π Verify Product Structure: Is it pure PVC or PVC+Fabric?
π Prepare Technical Datasheet: Highlight "Cellular" and "Textile Combination" status.
πΈ Calculate Landed Cost: Include 30.3%β31.5% duty in your pricing model.
β¨ Customs Clearance Starts with Accurate Classification!
πΌ Donβt Let a 1% Classification Error Cost You Thousands in Duties!
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.