PVC Stone Grain Wallpaper Roll
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3918105000 | 39.2% | CN | US | Official Doc |
| 4814900200 | 17.5% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
| 4814200000 | 17.5% | CN | US | Official Doc |
AI Analysis
π PVC Stone Grain Wallpaper Roll: HS Code Classification & Customs Clearance Strategy
π HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "PVC Stone Grain Wallpaper"?
PVC Stone Grain Wallpaper is a popular interior decoration material that combines the aesthetic appeal of natural stone with the durability and flexibility of PVC. It is typically supplied in rolls for wall covering. In international trade, its classification is complex because it sits at the intersection of plastics (Chapter 39) and wall coverings/paper products (Chapter 48).
Key Classification Factors: 1. Material Composition: Is it pure PVC foam? Is it PVC coated on paper? Is it a composite with textile backing? 2. Form Factor: Is it a roll? 3. Function: Is it specifically for wall decoration?
β οΈ Critical Distinction:
- If it is pure PVC foam (no paper/textile backing) β Generally falls under 3921.
- If it has a paper base with PVC coating β Generally falls under 4814 (Wallpapers).
- If it has a textile base β Generally falls under 3921 or 5905, but 3921 is common for heavy vinyls.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 most likely HS Code classifications for "PVC Stone Grain Wallpaper Roll," along with their tax implications for US Customs (including Section 301 and Section 122 tariffs).
| HS Code | Product Description | Tax Rate (Total) | Tax Breakdown | Key Characteristics |
|---|---|---|---|---|
| 3921.12.50.00 | PVC Foam Sheets/Rolls, Other | 41.5% | Base: 6.5% +301: 25.0% Sec 122: 10% |
Pure PVC foam, no paper/textile backing. Thick, rigid foam structure. |
| 3918.10.50.00 | PVC Wall Coverings, Rolls | 39.2% | Base: 4.2% +301: 25.0% Sec 122: 10% |
Specifically classified as "wall coverings" made of PVC. Flexible, decorative rolls. |
| 4814.90.02.00 | Paper Wall Coverings, Other | 17.5% | Base: 0.0% +301: 7.5% Sec 122: 10% |
Inferred as paper-based wall covering. Likely has a strong paper substrate with light plastic coating. |
| 3921.12.19.50 | PVC Foam Sheets/Rolls, With Textile/Paper Base | 40.3% | Base: 5.3% +301: 25.0% Sec 122: 10% |
Composite material: PVC foam combined with textile or paper base. Hybrid structure. |
| 4814.20.00.00 | Plastic-Coated Wallpaper, Single-Sided | 17.5% | Base: 0.0% +301: 7.5% Sec 122: 10% |
Paper single-sided coated/covered with plastic. Classic "vinyl wallpaper" structure. |
π Key Takeaway:
- Lowest Tax (17.5%): Codes 4814.90.02.00 and 4814.20.00.00 apply if the product is deemed primarily a paper-based wallpaper with plastic coating.
- Highest Tax (41.5%): Code 3921.12.50.00 applies if the product is considered a pure plastic foam sheet, even if used for walls.
- The "Stone Grain" Factor: The texture does not change the HS code; the base material does.
π° III. 2026 Tariff Rate Breakdown (Detailed Policy Analysis)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current policies (including Section 301 and Section 122)
π― 1. 4814.20.00.00 & 4814.90.02.00 ββ THE LOW-TAX PATH (Paper-Based)
| Item | Details |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| USITC Supplementary Duty | +7.5% (Section 301, Footnote 9903.88.01 applies to certain paper/plastic composites) |
| IEEPA Supplementary Duty | +10% (Section 122, targeting specific Chinese imports) |
| Total Duty | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Applicable (Deny De Minimis for Section 301/122 goods) |
| Legal Path | IEEPA:9903.01.25 β USITC:4814.20.00.00 β FOOTNOTE:9903.88.01 |
π Why this matters:
- This is the most cost-effective classification if your product has a paper backing.
- Many "PVC wallpapers" are actually paper with a thin PVC layer. If you can prove the paper base is the essential character, you save ~24% in duties.
π― 2. 3918.10.50.00 ββ THE "WALL COVERING" CATEGORY
| Item | Details |
|---|---|
| Base Duty | 4.2% |
| USITC Supplementary Duty | +25.0% (Section 301, Footnote 9903.88.01) |
| IEEPA Supplementary Duty | +10% (Section 122) |
| Total Duty | 39.2% |
| Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | IEEPA:9903.01.25 β USITC:3918.10.50.00 β FOOTNOTE:9903.88.01 |
π Why this matters:
- This code is for PVC wall coverings that are not primarily paper or textile.
- If your "stone grain" effect is achieved through thick, molded PVC foam with minimal paper, this code may be required.
- High Cost: Nearly 4x the tax of paper-based wallpaper.
π― 3. 3921.12.50.00 & 3921.12.19.50 ββ THE "PLASTIC FOAM" CATEGORY
| Item | Details |
|---|---|
| Base Duty | 5.3% - 6.5% |
| USITC Supplementary Duty | +25.0% (Section 301) |
| IEEPA Supplementary Duty | +10% (Section 122) |
| Total Duty | 40.3% - 41.5% |
| Calculation | CIF Value Γ 40.3-41.5% |
| De Minimis Exemption | β Not Applicable |
π Why this matters:
- These codes apply to PVC foam sheets used for packaging or industrial purposes, but often misused for wall coverings if the product is thick and rigid.
- Highest Risk: If you declare as 4814 but customs inspects and finds itβs mostly foam, youβll face penalties.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must detail: Base material (Paper vs. PVC Foam), Coating type, Thickness, Roll Dimensions. |
| β Material Composition Statement | βοΈ | Explicitly state: "70% Paper, 30% PVC Coating" vs. "100% PVC Foam." |
| β Product Photos | βοΈ | Show cross-section (if possible) to prove base material. |
| β Commercial Invoice | βοΈ | Describe as "Paper-Based Vinyl Wallpaper" if using 4814 code. |
| β Packing List | βοΈ | List net/gross weight, dimensions, number of rolls. |
| β Cert of Origin | βοΈ | Required for Section 122 tariff calculation. |
β 2. Declaration Strategy (Key Mantras)
π₯ "Prove the Paper, Save 24%! Don't Say 'Foam' if It's Coated!"
| Scenario | Recommended HS Code | Description for CBP | Avoid |
|---|---|---|---|
| Paper Backing + Thin PVC Layer | 4814.20.00.00 |
"Wallpaper, paper base, single-sided plastic coated" | "PVC Sheet" |
| Paper Backing + Decorative Layer | 4814.90.02.00 |
"Wall covering, paper-based, other" | "Stone Grain PVC Roll" |
| Thick PVC Foam, No Paper | 3921.12.50.00 |
"PVC Foam Sheets, for wall covering" | "Wallpaper" |
| PVC Wall Covering, Non-Foam | 3918.10.50.00 |
"PVC Wall Coverings, rolls" | "Plastic Sheet" |
β 3. Special Handling Tips
| Situation | Action |
|---|---|
| "Stone Grain" Texture | Emphasize that the texture is printed or embossed, not structural foam. |
| Mixed Shipments | If you have both paper-based and foam-based rolls, separate declarations are required. Do not mix codes. |
| Section 122 Tariff | This 10% tariff is always applicable to Chinese-origin wall coverings/plastics unless exempted. Budget for it. |
| Customs Inspection | Be prepared to provide a material test report if CBP questions the base material. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4814.20.00.00 |
17.5% | Lowest if paper-based. High if foam. |
| πͺπΊ EU | 4814.20.00 |
0% - 6.5% | No Section 301/122 tariffs. Much cheaper. |
| π¨π³ China | 4814.20.00 |
0% | Import duty may be 0% for some wall coverings. |
| π¬π§ UK | 4814.20.00 |
0% | Post-Brexit tariffs often favorable for paper goods. |
π Conclusion:
- The US market is the most expensive due to Section 301 and 122 tariffs.
- Optimizing the HS Code from 3921 to 4814 can save you ~24% in duties.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Calling it "PVC Sheet" when itβs actually paper-backed wallpaper.
π Result: CBP may reclassify to 3921, leading to higher duties + penalties.
β Mistake 2: Ignoring Section 122 Tariff.
π Result: Underpayment of 10% β Seizure or forced payment + interest.
β Mistake 3: Using "Wallpaper" generic term without material detail.
π Result: CBP may choose the worst-case scenario (highest tax code).
β Mistake 4: Assuming all "Vinyl Wallpaper" is the same.
π Result: Foam-backed vs. Paper-backed have vastly different tax rates.
β Correct Approach:
"Wallpaper, Paper Base, PVC Coated, Stone Grain Pattern, Roll Form, 10.5m x 0.53m, for Interior Wall Decoration"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Paper Base = 17.5% Duty; PVC Foam = 41.5% Duty."
πΉ "Prove the paper, not the plastic, to cut costs by 60%!"
π Pro Tip:
If your product has both paper and textile backing, or unclear composition, consider requesting a Binding Ruling (CBP Ruling) before shipment. Itβs worth the fee to avoid 41.5% tax on 17.5% goods.
π£ Immediate Action:
π Consult a Customs Broker β Provide Material Spec Sheet β Declare Accurately.
π Smooth Clearance, Lower Costs, Higher Profits!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent in Duty is Money in Your Pocket!
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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.