PVC Scratch Resistant Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
| 9403994080 | 35.0% | CN | US | Official Doc |
| 9403993080 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π‘οΈ PVC Scratch Resistant Sheet (Polyvinyl Chloride)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: Do You Truly Understand "PVC Sheets"?
PVC Scratch Resistant Sheets are versatile plastic materials widely used in construction (flooring, wall cladding), automotive interiors, packaging, and furniture. In international trade, their classification depends heavily on: 1. Structure: Cellular (foamed/porous) vs. Solid. 2. Composition: Pure polymers of vinyl chloride (PVC) vs. combined with other materials (e.g., textiles). 3. End-Use: General-purpose articles vs. specific parts (e.g., furniture components).
β οΈ Key Distinction Points: - Cellular PVC Sheets: If the product has a foamed or porous structure, it falls under 3921. - Solid/Non-Cellular PVC Sheets: If solid and not combined with textiles, it may fall under 3921 (different subheading) or 3926 if shaped into articles. - Combined with Textiles: If laminated with fabric, it may fall under 3921.12.19.50. - Finished Articles: If the sheet is cut/shaped into buckets, pails, or furniture parts, it may fall under 3926 or 9403.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Structure/Material |
|---|---|---|---|
3921.12.50.00 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Other | Cellular PVC sheets (foamed), not combined with textiles, not specified elsewhere | β Cellular (Foamed) PVC |
3921.12.19.50 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Combined with textile materials: Other Other | PVC sheets laminated with fabric/textile (e.g., coated canvas, textile-reinforced PVC) | β Cellular PVC + Textile |
3926.90.99.89 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Shaped plastic articles (e.g., custom-cut PVC panels, decorative trim, non-furniture plastic parts) | β Not sheets/film, finished article |
3926.90.10.00 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Buckets and pails | Plastic buckets and pails (if the "sheet" is shaped into these containers) | β Specific article: Bucket/Pail |
9403.99.40.80 |
Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Other Other | Plastic furniture parts (e.g., PVC chair backs, table tops, legs) | β Furniture part |
9403.99.30.80 |
Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Of reinforced or laminated plastics Other | Reinforced/Laminated Plastic Furniture Parts | β Furniture part, reinforced/laminated |
π Key Reminder: - Raw/General Sheets: If the product is a raw sheet/plate for further processing, classify under 3921 (Cellular PVC). - Laminated Sheets: If combined with textiles, use 3921.12.19.50. - Finished Articles: If the sheet is cut/molded into a specific item (bucket, furniture part, decorative piece), classify under 3926 or 9403. - Do NOT split shipments: If sheets and finished parts are shipped together, declare separately to avoid misclassification penalties.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3921.12.50.00 ββ Cellular PVC Sheets (Not Combined with Textiles)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Total Tariff | 31.5% |
| Tax Calculation | CIF Value Γ 31.5% |
| De Minimis Exemption? | β No (Denied for Section 301 goods) |
| Legal Path | 301 Footnote: 9903.88.01 β 3921.12.50.00 |
π Explanation: - Base 6.5%: Standard US MFN rate for cellular PVC sheets. - 25% Surtax: Under USTR Section 301 for Chinese-origin plastics. - Total 31.5%: High cost. Plan pricing accordingly.
π― 2. 3921.12.19.50 ββ Cellular PVC Sheets Combined with Textiles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| Total Tariff | 30.3% |
| Tax Calculation | CIF Value Γ 30.3% |
| De Minimis Exemption? | β No |
| Legal Path | 301 Footnote: 9903.88.01 β 3921.12.19.50 |
π Note: - Slightly lower base rate than pure cellular PVC (5.3% vs 6.5%). - Still subject to 25% surcharge. - Common in coated fabrics, vinyl-covered textiles.
π― 3. 3926.90.99.89 ββ Other Plastic Articles (Non-Specific)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Total Tariff | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Exemption? | β No |
| Legal Path | 301 Footnote: 9903.88.01 β 3926.90.99.89 |
π Explanation: - Base 5.3%: Standard rate for general plastic articles. - 7.5% Surcharge: Lower surcharge than sheet goods. - Total 12.8%: Significantly cheaper than sheets (31.5%). - β οΈ Risk: If the product is clearly a "sheet" and not a "shaped article," customs may reclassify to 3921, leading to penalties.
π― 4. 3926.90.10.00 ββ Buckets and Pails
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | N/A |
| De Minimis Exemption? | N/A |
| Legal Path | Not subject to Section 301 surcharge |
π Note: - Tariff-Free! Only if the product is specifically a bucket or pail. - Warning: Do not misdeclare a PVC sheet as a "bucket" to avoid taxes. Customs will inspect physical goods.
π― 5. 9403.99.40.80 & 9403.99.30.80 ββ Plastic Furniture Parts
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Total Tariff | 25.0% |
| Tax Calculation | CIF Value Γ 25.0% |
| De Minimis Exemption? | β No |
| Legal Path | 301 Footnote: 9903.88.01 β 9403.99.40.80 / 9403.99.30.80 |
π Explanation: - Base 0.0%: Furniture parts have zero base duty. - 25% Surcharge: Still subject to Section 301. - Total 25.0%: Lower than cellular sheets (31.5%). - β Advantage: If the PVC product is a furniture part (e.g., chair seat, table top), classify here for savings.
π οΈ IV. Customs Clearance Practical Advice (Pro Tips & Pitfall Avoidance)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include dimensions, thickness, cellular/solid status, texture, color |
| β Material Composition Report | βοΈ | Confirm 100% PVC or PVC + textile ratio |
| β Product Photos (Clear) | βοΈ | Show surface texture, edges, any labels, and scale |
| β Certificate of Origin (CO) | βοΈ | Essential for proving Chinese origin and applying surcharges correctly |
| β Commercial Invoice | βοΈ | Clearly state "PVC Sheet" or "Plastic Article" and HS Code |
| β Packing List | βοΈ | Detail roll length, weight, and packaging type |
| β Third-Party Test Report | βοΈ | RoHS, REACH, or fire resistance tests (if required by end-use) |
β 2. Declaration Strategy (Key Mantra)
π₯ "Structure First, End-Use Second, Name Accurate, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw foamed PVC sheet | 3921.12.50.00 (Cellular PVC) |
Misdeclare as "Plastic Article" β 12.8% but high audit risk |
| PVC sheet + Fabric Lamination | 3921.12.19.50 (Textile Combined) |
Declare as pure PVC β 31.5% |
| PVC cut into bucket shape | 3926.90.10.00 (Bucket) |
Declare as sheet β 31.5% |
| PVC chair part | 9403.99.40.80 (Furniture Part) |
Declare as sheet β 31.5% |
| PVC decorative trim (non-furniture) | 3926.90.99.89 (Other Plastic Article) |
Declare as sheet β 31.5% |
β 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom PVC Sheets | Provide customer PO + design specs to prove end-use if claiming furniture part status |
| Mixed Shipment (Sheets + Parts) | Declare separately! Do not bundle under one HS code |
| Non-Cellular (Solid) PVC | If solid, check 3921.10/3921.19 subheadings (not in this data), but likely still 301-surcharged |
| Re-export/Transshipment | Ensure no origin change; surcharge applies to Chinese-origin goods regardless of transit |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3921.12.50.00 |
31.5% | None specific | High 301 surcharge |
| π¨π³ China | 3921.12.50.00 |
~6.5% | CCC (if applicable) | Lower base duty |
| πͺπΊ EU | 3921.10 |
6.5% | REACH, RoHS | No Section 301 |
| π¦πΊ Australia | 3921.10 |
5.0% | APM Certification | Moderate duty |
| π―π΅ Japan | 3921.10 |
4.0% | JIS Standard | Low duty |
π Conclusion: - USA has the highest effective tariff due to 301 surcharges. - If possible, classify as finished articles (3926) or furniture parts (9403) to reduce rate from 31.5% to 12.8% or 25.0%. - Avoid misclassification: Customs audits are strict for PVC plastics.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring a cellular PVC sheet as "Plastic Article" (3926.90.99.89) to save tax
π Consequence: Customs inspection reveals sheet structure β Penalty + Back Duties
β Mistake 2: Not declaring textile lamination on PVC sheets
π Consequence: Wrong HS code (3921.12.50 vs 3921.12.19.50) β Fine + Delay
β Mistake 3: Misdeclaring furniture parts as raw sheets
π Consequence: Higher tax (31.5% vs 25.0%) β Unnecessary cost
β Mistake 4: Using vague terms like "Plastic Sheet" on Invoice
π Consequence: Customs ambiguity β Hold for inspection β Delayed clearance
β Correct Practice:
"PVC Cellular Sheet, 2mm Thickness, 100% Polyvinyl Chloride, White, Roll Packaging, For Flooring Underlayment, Model XYZ, RoHS Compliant"
π― VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
π― Remember the Mantra:
πΉ "Cellular PVC, Textile Combo, Sheet Rate 31, Article 12, Furniture 25, Bucket Free!"
πΉ "HS Code Determines Life, Tax Difference is Key, Accurate Declaration Saves Thousands!"
π Pro Tip:
If your PVC products are originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA/301 Exemption or lower tariffs.
Recommend applying for a Binding Ruling or Advance Classification before shipment to mitigate risk.
π£ Immediate Action:
π Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Ensure Your PVC Products Clear Customs Smoothly, Maximize Profit, and Expand Globally!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Your Cost Deserves Precise Calculation!
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.