PVC地板型材
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3918101040 | 40.3% | CN | US | Official Doc |
| 3918102000 | 40.3% | CN | US | Official Doc |
| 3920490000 | 40.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3920435000 | 39.2% | CN | US | Official Doc |
AI Analysis
🏗️ PVC Flooring Profiles (Vinyl Flooring)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "PVC Flooring"?
PVC flooring, widely known as vinyl flooring, is a core flooring material in modern commercial and residential construction. In international trade, its classification depends heavily on the material composition, physical form (sheets, boards, or finished profiles), and specific application.
Polyvinyl Chloride (PVC) Based: Made primarily from polyvinyl chloride polymers; usually classified under Chapter 39 (Plastics and Articles Thereof). Vinyl Polymer Based: Specifically refers to products made from vinyl polymers; also falls under Chapter 39 but may have different subheadings.
⚠️ Key Distinction Point:
- If the product is a finished flooring covering (ready to lay), it is typically classified under 3918 (Plastic flooring coverings).
- If the product is a semi-finished plastic sheet/plate or a general plastic article not specifically described as flooring, it may fall under 3920 (Plastic plates, sheets, film, foil, and strip, not cellulosic) or 3926 (Other articles of plastics).
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific classifications for PVC flooring profiles:
| HS Code | Product Description | Application/Scenario | Material Type |
|---|---|---|---|
3918.10.10.40 |
PVC Flooring, Polyvinyl Chloride Polymer Material, Flooring Covering Purpose | Finished PVC floor tiles/sheets ready for installation | Polyvinyl Chloride Polymer |
3918.10.20.00 |
PVC Flooring, Polyvinyl Chloride Material, Flooring Covering Purpose | Finished PVC floor tiles/sheets ready for installation | Polyvinyl Chloride |
3920.49.00.00 |
PVC Flooring, Vinyl Polymer Material, Plastic Sheet/Plate Articles | Semi-finished plastic sheets/plates used for flooring | Vinyl Polymer |
3926.90.99.89 |
PVC Flooring, Polyvinyl Chloride Material, Unlisted Plastic Articles | General plastic articles not specified elsewhere | Polyvinyl Chloride |
3920.43.50.00 |
PVC Flooring, Polyvinyl Chloride Material, Non-Cellular Non-Reinforced Plastic Articles | Non-cellular, non-reinforced plastic plates/sheets | Polyvinyl Chloride |
🔍 Key Reminder:
- 3918 codes are for "Flooring Coverings" (finished products). This is the most direct classification for standard PVC flooring.
- 3920 codes are for "Plastic Plates, Sheets, etc.". These may apply to semi-finished rolls or sheets before they are cut into flooring profiles.
- 3926 is a "Catch-all" category. It is less common for standard flooring but may apply if the product is considered an "other" plastic article due to unique manufacturing processes or compositions not covered in 3918/3920.
💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (based on current trade policies)
🎯 1. 3918.10.10.40 & 3918.10.20.00 — PVC Flooring (Polyvinyl Chloride)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.25 → USITC: 3918.10.10.40 / 3918.10.20.00 |
📌 Explanation:
- Section 301 (25%): Applied to a wide range of Chinese-made plastic products, including flooring.
- Section 122 (10%): Often refers to specific national security or emergency import restrictions.
- Total 40.3%: A significant tariff burden. Proper classification is critical to ensure compliance and avoid overpayment or penalties.
🎯 2. 3920.49.00.00 — PVC Flooring (Vinyl Polymer, Plastic Sheet)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.25 → USITC: 3920.49.00.00 |
📌 Note:
- Slightly higher total rate (40.8%) due to a higher base tariff (5.8% vs. 5.3%).
- Applies to vinyl polymer based products classified as plastic sheets/plates.
🎯 3. 3926.90.99.89 — PVC Flooring (Unlisted Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.01.25 → Section 122: 9903.01.24 → USITC: 3926.90.99.89 |
📌 Critical Analysis:
- Lowest Total Rate (22.8%): This code has a much lower Section 301 rate (7.5% vs. 25%).
- Risk: Classification under 3926 (Other Plastic Articles) for flooring may be scrutinized by customs. If the product is clearly a "flooring covering," 3918 is more appropriate. Misclassification can lead to audits and back taxes.
- Use Case: Only apply if the product is not a standard flooring covering but a unique plastic article with flooring-like properties.
🎯 4. 3920.43.50.00 — PVC Flooring (Non-Cellular Non-Reinforced)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.25 → USITC: 3920.43.50.00 |
📌 Note:
- Lower base tariff (4.2%) but still subject to 25% Section 301.
- Applies to non-cellular, non-reinforced plastic plates/sheets. If your PVC flooring is rigid and not cellular, this may apply.
🛠️ Part IV: Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes material composition (PVC vs. Vinyl Polymer), density, thickness, finish type |
| ✅ Product Photos (with Label) | ✔️ | Clear images showing texture, packaging, and any "PVC" or "Vinyl" markings |
| ✅ Commercial Invoice | ✔️ | Clearly state "PVC Flooring Profiles" or "Vinyl Flooring Coverings" |
| ✅ Packing List | ✔️ | Detail roll/case dimensions, weight, and quantity |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may qualify for lower tariffs |
| ✅ Third-Party Test Report | ✔️ | Flammability, slip resistance, and material composition tests |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines Code, Form Determines Path, Name Must Match, Tariffs Follow!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Finished PVC Tiles/Sheets | 3918.10.10.40 or 3918.10.20.00 |
Misdeclare as "Plastic Sheets" → Higher Risk of Audit |
| Semi-Finished PVC Rolls | 3920.49.00.00 or 3920.43.50.00 |
Misdeclare as "Finished Flooring" → Potential Penalty |
| Unique PVC Plastic Article | 3926.90.99.89 |
Misdeclare as "Flooring" → May be rejected if not standard flooring |
| Non-Cellular PVC Sheet | 3920.43.50.00 |
Misdeclare as "Cellular" → Incorrect HS Code |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Mixed Materials | If flooring contains other materials (e.g., fiberglass backing), ensure the primary material (PVC/Vinyl) dictates the code |
| Custom Sizes | Even if cut to size, if it's a flooring product, 3918 is preferred over 3926 |
| Reclaimed PVC | May require additional environmental certifications; check for specific restrictions |
| OEM Custom Flooring | Provide design specs and material tests to justify classification under specific 3918 subheadings |
🌍 Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3918.10.10.40 |
40.3% (China) | No specific | High tariffs due to Section 301 & 122 |
| 🇨🇳 China | 3918.10.10.40 |
5.3% | CCC (if applicable) | Lower tariffs, no additional surcharges |
| 🇪🇺 EU | 3918.10.10.40 |
0% (if compliant) | CE + REACH | No additional tariffs if standards met |
| 🇬🇧 UK | 3918.10.10.40 |
5% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 3918.10.10.40 |
5% | ACS | No major surcharges |
📌 Conclusion:
- USA imposes the highest tariffs on Chinese PVC flooring due to trade policies.
- EU/UK/Australia offer more favorable rates if compliance standards are met.
- China remains a key manufacturing hub with lower domestic tariffs.
📌 Part VI: Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring "PVC Flooring" as "Plastic Sheets" (3920) to avoid higher tariffs
👉 Consequence: Customs audit → Back taxes + Penalties if deemed misleading.
❌ Mistake 2: Not specifying "Polyvinyl Chloride" vs. "Vinyl Polymer" in documentation
👉 Consequence: Classification uncertainty → Delays or incorrect duty assessment.
❌ Mistake 3: Ignoring Section 122 Tariff (10%)
👉 Consequence: Unexpected cost increase → Profit margin erosion.
❌ Mistake 4: Misclassifying finished flooring as "Other Plastic Articles" (3926)
👉 Consequence: Potential fraud allegations if product is clearly flooring.
✅ Correct Approach:
"PVC Flooring Profiles, Polyvinyl Chloride Material, Finished Flooring Covering, Model XYZ, Certified for Commercial Use"
🎯 Part VII: Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Finished Flooring = 3918, Semi-Finished = 3920, Other = 3926, Choose Wisely!"
🔹 "Section 301 & 122 Add 35%, Declaration Must Be Precise!"
📌 Pro Tip:
If your PVC flooring is originated from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower tariffs under USMCA or other FTAs.
Recommend Applying for Advance Ruling (Pre-Ruling) to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Pre-Ruling
🚀 Ensure Your PVC Flooring Clears Smoothly, Efficiently Exports, and Maximizes Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.