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PVC Wallcloth

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
5903102090 35.0% CN US Official Doc
3919905060 40.8% CN US Official Doc
5903102010 35.0% CN US Official Doc
4811596000 35.0% CN US Official Doc
3919905040 40.8% CN US Official Doc

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🏠 PVC Wallcloth (PVC Wallpaper Film / Wall Coverings)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
πŸ“Œ I. Product Definition & Classification: Do You Really Know "PVC Wallcloth"?

PVC Wallcloth, commonly known as PVC wallpaper film or wall covering, is a decorative material used for interior wall finishing. In international trade, its classification is highly complex because it sits at the intersection of textiles and plastics. The key to accurate classification lies in determining the substrate material (what is underneath?) and the manufacturing process (how is it treated?).

1. Textile-Based PVC Wallcloth (桸渍/梂覆纺织青料)
If the base is a fabric (polyester, cotton, etc.) impregnated, coated, or laminated with PVC:
- It falls under Chapter 59 (Impregnated, coated, covered or laminated textile fabrics).
- Key HS Code: 5903.10.20 series.

2. Plastic-Based PVC Wallcloth (ε‘‘ζ–™θ†œ/θ‡ͺη²˜θ†œ)
If the product is primarily a plastic sheet, film, or self-adhesive plastic board:
- It falls under Chapter 39 (Plastics and articles thereof).
- Key HS Codes: 3919.90.50 series.

3. Paper-Based PVC Wallcloth (ηΊΈεŸΊε‘‘ζ–™θ¦†η›–δΊ§ε“)
If the base is paper or fiberboard, covered with plastic:
- It falls under Chapter 48 (Paper and paperboard).
- Key HS Code: 4811.59.60.00.

⚠️ Critical Distinction Point:
- If the plastic weight exceeds 70% AND it’s on a textile/film base β†’ 5903.10.20.10
- If it’s a self-adhesive plastic film/plate β†’ 3919.90.50.40 / .60
- If it’s paper-based with plastic coating β†’ 4811.59.60.00


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Reference)

HS Code Product Description Application Scenario Base Material Logic
5903.10.20.90 PVC Wallcloth classified as other fabrics impregnated with PVC Vinyl-coated fabric wallpapers Textile base + PVC coating
3919.90.50.60 PVC Wallcloth classified as plastic film (self-adhesive or flat) Self-adhesive PVC rolls, plastic wall films Pure plastic film/plate
5903.10.20.10 Plastic weight >70%, impregnated/coated/laminated textile/film Heavy PVC fabric wallpapers Textile/Film + High PVC content
4811.59.60.00 Plastic-covered sheet/roll products Paper-based PVC wallpapers Paper base + Plastic coating
3919.90.50.40 Self-adhesive plastic plates, sheets, films, foils, strips Self-adhesive PVC wall decals/films Pure plastic + Self-adhesive backing

πŸ” Key Reminder:
- Do not misclassify "Self-adhesive PVC film" as a textile product just because it’s used on walls. If the primary material is plastic, it goes to Chapter 39. - Paper-based wallpapers with PVC backing must go to Chapter 48, not 59 or 39.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Date: From November 10, 2025 (inclusive)

🎯 1. 5903.10.20.90 & 5903.10.20.10 β€”β€” Textile-Based PVC Wallcloth

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Additional Tariff +25.0%
IEEPA Additional Tariff (Section 122) +10.0%
Total Tariff Rate 35.0%
Tax Calculation CIF Value Γ— 35%
De Minimis Exemption ❌ Not Applicable (deny_de_minimis)
Legal Basis Path USITC:5903.10.20.90 β†’ FOOTNOTE:301 β†’ IEEPA:122

πŸ“Œ Explanation:
- Even though the base tariff is 0%, the 25% Section 301 + 10% IEEPA (122 Clause) tariffs push the total to 35%. - This applies to both 5903.10.20.90 and 5903.10.20.10.


🎯 2. 3919.90.50.60 & 3919.90.50.40 β€”β€” Plastic-Based PVC Wallcloth

Item Content
Base Tariff 5.8% (ad valorem)
Section 301 Additional Tariff +25.0%
IEEPA Additional Tariff (Section 122) +10.0%
Total Tariff Rate 40.8%
Tax Calculation CIF Value Γ— 40.8%
De Minimis Exemption ❌ Not Applicable (deny_de_minimis)
Legal Basis Path USITC:3919.90.50.60 β†’ FOOTNOTE:301 β†’ IEEPA:122

πŸ“Œ Note:
- Unlike textile-based wallcloths, plastic-based ones have a base tariff of 5.8%. - Adding 25% + 10% results in a higher total tariff of 40.8%. - This applies to both 3919.90.50.60 (general plastic film) and 3919.90.50.40 (self-adhesive).


🎯 3. 4811.59.60.00 β€”β€” Paper-Based PVC Wallcloth

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Additional Tariff +25.0%
IEEPA Additional Tariff (Section 122) +10.0%
Total Tariff Rate 35.0%
Tax Calculation CIF Value Γ— 35.0%
De Minimis Exemption ❌ Not Applicable (deny_de_minimis)
Legal Basis Path USITC:4811.59.60.00 β†’ FOOTNOTE:301 β†’ IEEPA:122

πŸ“Œ Note:
- Paper-based PVC wallpapers follow the same 0% base + 35% additional structure as textile-based ones.


πŸ› οΈ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)

βœ… 1. Preparation Checklist (All Required)

Document Must Provide Description
βœ… Product Specification Sheet βœ”οΈ Material composition (e.g., 70% PVC, 30% polyester), thickness, width
βœ… Product Photos (including packaging) βœ”οΈ Show texture, backing (paper/fabric/plastic), and adhesive type
βœ… Composition Declaration βœ”οΈ Explicitly state the base material and plastic content percentage
βœ… Commercial Invoice βœ”οΈ Accurate description: "PVC Wallcovering, Impregnated with PVC on Polyester Base"
βœ… Packing List βœ”οΈ Include net weight and dimensions

βœ… 2. Declaration Tips (Key Mantra)

πŸ”₯ β€œBase Material Determines Chapter, Self-Adhesive Goes to 39, Paper Goes to 48!”

Scenario Correct Declaration Wrong Practice
Fabric base + PVC coating 5903.10.20.90 Misdeclare as 3919.90 β†’ 40.8%
Self-adhesive plastic film 3919.90.50.40 or .60 Misdeclare as 4811.59 β†’ 35%
Paper base + PVC coating 4811.59.60.00 Misdeclare as 5903.10 β†’ Correct, but ensure paper is base
Plastic weight >70% on textile 5903.10.20.10 Misdeclare as 3919.90 β†’ Higher tariff

βœ… 3. Special Case Handling

Scenario Handling Advice
Mixed Material Rolls If the roll contains both textile and plastic layers, provide a detailed layer-by-layer breakdown.
Self-Adhesive vs. Paste-Required Self-adhesive products must go to 3919.90.50.40. Paste-required products may go to 5903 or 4811.
OEM Custom Patterns Provide design files and material specs to avoid being classified as "generic plastic sheet."
Sample Imports Even samples are subject to 35%-40.8% tariffs; do not assume de minimis exemption.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Requirements Notes
πŸ‡ΊπŸ‡Έ United States 5903.10.20.90 / 3919.90.50.60 35% - 40.8% FCC (if electronic), RoHS High tariff due to Section 301 + IEEPA
πŸ‡¨πŸ‡³ China 5903.10.20.90 ~5-7% CCC (if applicable) No additional tariffs
πŸ‡ͺπŸ‡Ί European Union 5903.10.20 0% (if CE marked) CE + REACH Low tariff, but strict REACH compliance
πŸ‡¬πŸ‡§ United Kingdom 5903.10.20 0% UKCA + REACH Post-Brexit rules apply
πŸ‡¦πŸ‡Ί Australia 5903.10.20 5% RCM Moderate tariff

πŸ“Œ Conclusion:
- The US market has the highest clearance costs due to Section 301 and IEEPA tariffs. - For US exports, accurate material classification is crucial to avoid overpayment or penalties. - Consider supply chain diversification (e.g., Vietnam, Thailand) if tariffs impact profitability.


πŸ“Œ VI. Common Errors & Pitfalls (Blood-Lesson Guide)

❌ Error 1: Classifying all PVC wallcloths under 3919.90
πŸ‘‰ Consequence: If the base is textile, you might pay 40.8% instead of 35%, or face misdeclaration penalties if classified incorrectly.

❌ Error 2: Declaring "PVC Film" for paper-based wallpapers
πŸ‘‰ Consequence: Customs may reclassify to 5903 or 4811, leading to delays, fines, or retroactive tariffs.

❌ Error 3: Assuming de minimis exemption applies
πŸ‘‰ Consequence: No de minimis exemption for Chinese-origin PVC wallcloths under IEEPA/Section 301. All shipments, regardless of value, are subject to tariffs.

❌ Error 4: Vague descriptions ("Wallpaper")
πŸ‘‰ Consequence: Customs will request clarification, causing port delays and potential demurrage charges.

βœ… Correct Approach:

"PVC Wallcovering, Impregnated with PVC on Polyester Fabric Base, Width 1.5m, Roll Form, Model ABC"


🎯 VII. Conclusion: Precise Classification, Cost Efficiency!

🎯 Remember the Mantra:

πŸ”Ή "Base material defines chapter, self-adhesive goes to 39, paper to 48!"
πŸ”Ή "US Tariff: 35% for Textile/Paper, 40.8% for Plastic, no de minimis!"
πŸ”Ή "HS Code is fate, classification difference costs thousands!"


πŸ“Œ Pro Tip:

If your PVC wallcloth is originating from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA exemptions or lower tariffs.
Recommendation: Apply for an Advance Ruling before shipment to avoid customs disputes.


πŸ“£ Immediate Action:

πŸ“ž Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
πŸš€ Let your PVC wallcloth clear customs smoothly, efficiently, and profitably!


✨ Professional clearance starts with precise classification!
πŸ’Ό Every cent 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.