PVC墙面贴膜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5907001500 | 43.0% | CN | US | Official Doc |
| 3920490000 | 40.8% | CN | US | Official Doc |
| 3919905040 | 40.8% | CN | US | Official Doc |
| 3920435000 | 39.2% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 5907006000 | 35.0% | CN | US | Official Doc |
AI Analysis
🏠 PVC Wall Self-Adhesive Film / Decorative Wall Sticker
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Know "PVC Wall Film"?
PVC Wall Film is a versatile building material used for decorative renovation, protection, and surface finishing. In international trade, its classification depends heavily on its physical form (sheet vs. roll vs. strip), adhesive properties (self-adhesive vs. coated for application), and substance (textile backing vs. pure plastic).
The core material is Polyvinyl Chloride (PVC). It typically comes in rolls or sheets, featuring a PVC film layer. The key distinction lies in whether it is a finished adhesive product (ready to stick) or a coated material (requiring glue for application), and whether it is placed on a textile backing or just plastic.
⚠️ Key Distinction Points:
- If it is a self-adhesive film (peel-and-stick) in strip/roll form → Often classified under 3919 or 3920 (Plastics/Sheets).
- If it is a coated textile/fabric with PVC for wallpaper-like application → Classified under 5907 (Textiles/Coated Fabrics).
- If it is a rigid or semi-rigid sheet (less common for "film" but possible for rigid wall panels) → Classified under 3920.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five most likely HS Codes for PVC Wall Film, categorized by their physical and functional characteristics.
| HS Code | Product Description | Applicable Scenario | Key Characteristic |
|---|---|---|---|
5907.00.15.00 |
PVC Coated Textile/Fabric | Decorative wall coverings on a fabric backing; requires adhesive application during installation. | ✅ Textile Base + PVC Coating (Impregnated/Covered) |
3920.49.00.00 |
PVC Sheet/Film (Other) | General PVC sheets/films for wall covering, not self-adhesive, not on textile, not in strips/rolls. | ✅ Pure Plastic (Sheet/Film form) |
3919.90.50.40 |
Plastic Tape/Film (Flat/Strip) | PVC films in strip or roll form, potentially self-adhesive or pre-cut, often used for quick decoration. | ✅ Strip/Roll Form (Flat/Plastic) |
3920.43.50.00 |
PVC Sheets/Films (Specific Poly) | Specific PVC polymer sheets/films, often rigid or semi-rigid, used for durable wall cladding. | ✅ Pure Plastic (Specific PVC Polymer) |
3919.90.50.60 |
Self-Adhesive Plastic Film | Peel-and-Stick PVC wall film; self-adhesive feature is the primary identifier. | ✅ Self-Adhesive Feature |
5907.00.60.00 |
Coated Textile/Film (Other) | PVC-coated textile or film used for wall covering, not specifically impregnated. | ✅ Coated Textile/Film (Other than 15.00) |
🔍 Important Note:
- Self-Adhesive vs. Coated: If the product has a pressure-sensitive adhesive backing (like a sticker), it leans toward 3919 or 3920. If it requires a separate glue paste (like traditional wallpaper), it leans toward 5907.
- Textile vs. Plastic: If the base material is woven fabric or non-woven textile, it falls under 5907. If it is 100% PVC plastic, it falls under 39xx.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 5907.00.15.00 – PVC Coated Textile/Fabric (Highest Tariff)
| Item | Detail |
|---|---|
| Base Rate | 8.0% (ad valorem) |
| USITC Surcharge | +25.0% (Under Section 301) |
| IEEPA Surcharge | +10.0% (Against China/HK products) |
| Total Tax Rate | 43.0% |
| Tax Calculation | CIF Value × 43.0% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Path | Base: 8% + 301: 25% + IEEPA: 10% |
📌 Explanation:
- This code attracts the highest total tax (43%) among the options.
- It applies if your "wall film" is actually a fabric-backed PVC material (e.g., vinyl wallpaper on a textile base).
- Risk: High tariff impact on cost. Ensure the product is truly textile-backed; if it's just plastic, this classification may be challenged.
🎯 2. 3920.49.00.00 – PVC Sheet/Film (Plastic)
| Item | Detail |
|---|---|
| Base Rate | 5.8% |
| USITC Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base: 5.8% + 301: 25% + IEEPA: 10% |
📌 Note:
- Applies to pure PVC sheets or films that are not self-adhesive and not in strip/roll forms specifically categorized elsewhere.
- Common for large rolls of non-adhesive PVC wall coverings.
🎯 3. 3919.90.50.40 – Plastic Strip/Film (Flat/Strip)
| Item | Detail |
|---|---|
| Base Rate | 5.8% |
| USITC Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base: 5.8% + 301: 25% + IEEPA: 10% |
📌 Note:
- Used for PVC films in strip or roll form that are flat/plastic.
- Often used for smaller decorative strips or specific roll-format wall films.
🎯 4. 3920.43.50.00 – PVC Sheets/Films (Specific Polymer)
| Item | Detail |
|---|---|
| Base Rate | 4.2% |
| USITC Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base: 4.2% + 301: 25% + IEEPA: 10% |
📌 Note:
- This is the lowest total tax rate (39.2%) among the options.
- Applies to specific PVC polymer sheets/films.
- Strategy: If your product qualifies as a "sheet" rather than a "strip" or "self-adhesive film," this may offer savings. Requires careful justification of "sheet" vs. "film" in customs declaration.
🎯 5. 3919.90.50.60 – Self-Adhesive Plastic Film
| Item | Detail |
|---|---|
| Base Rate | 5.8% |
| USITC Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base: 5.8% + 301: 25% + IEEPA: 10% |
📌 Note:
- Specifically for Self-Adhesive Films (peel-and-stick).
- If your product is a "stick-on" wall decal/film, this is the most accurate functional description.
- Tax rate is standard for plastic adhesives.
🎯 6. 5907.00.60.00 – Coated Textile/Film (Other)
| Item | Detail |
|---|---|
| Base Rate | 0.0% |
| USITC Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base: 0.0% + 301: 25% + IEEPA: 10% |
📌 Note:
- This code has a 0% base tariff, resulting in the lowest total effective rate (35.0%) if applicable.
- Applies to coated textile or film products not covered under5907.00.15.00.
- Critical: Must be a coated textile/film but not "impregnated/coated fabric" under the specific 15.00 subheading. If your product is a non-woven fabric-backed PVC film (common for wallpaper), this might be the best option to minimize tax, provided it doesn't fit the stricter definition of 15.00.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Documentation Checklist (All are Mandatory)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (PVC), Thickness, Width, Length, Adhesive Type (Self-adhesive vs. Coated), Backing Material (Textile vs. None). |
| ✅ Product Photos | ✔️ | Clear images showing the roll/sheet, the adhesive side, and the printed design. Must show texture and flexibility. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product (e.g., "PVC Self-Adhesive Wall Film" vs. "PVC Coated Fabric"). Do not use vague terms like "Decoration Material." |
| ✅ Packing List | ✔️ | Detail net/gross weight, dimensions, and number of rolls/sheets. |
| ✅ Material Composition Statement | ✔️ | Explicitly state: "100% PVC" or "PVC Coated on Non-Woven Fabric Backing." This is crucial for HS Code selection. |
| ✅ Usage Declaration | ✔️ | "For wall decoration/renovation." |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines Code, Adhesive Defines Sub-heading, Base Determines Base Rate!"
| Situation | Correct Declaration | Wrong Action |
|---|---|---|
| Peel-and-Stick Film (Plastic) | 3919.90.50.60 |
Misdeclare as "Coated Fabric" → Risk of audit |
| Peel-and-Stick Film (Fabric Backing) | 5907.00.60.00 or 15.00 |
Misdeclare as "Plastic Sheet" → Risk of penalty |
| Wallpaper (Glue Paste Required) | 5907.00.15.00 |
Misdeclare as "Self-Adhesive" → Rate discrepancy |
| Rigid PVC Wall Panel | 3920.43.50.00 or 3920.49.00.00 |
Misdeclare as "Film" → May be accepted if thin/flexible |
📌 Critical Point:
- If the product is self-adhesive, prioritize 3919 codes.
- If the product is fabric-backed, prioritize 5907 codes.
- The choice between5907.00.15.00(43%) and5907.00.60.00(35%) depends on the precise technical definition of "impregnated" vs. "coated." Consult a customs broker if unsure.
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Hybrid Products (e.g., PVC film on paper backing) | Classify as 5907 (Coated Textile/Film) if paper is considered a textile equivalent, or 3920 if pure plastic. Paper is often treated similarly to non-woven fabric in some contexts. |
| Multiple Rolls in One Box | Declare as a single shipment of "PVC Wall Film" with total quantity. Do not split declaration. |
| Custom Sizes | Declare as "Custom Cut PVC Film" under the appropriate HS code. |
| OEM/White Label | Provide brand authorization or OEM agreement if required by US customs for IP verification. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.60 or 5907.00.60.00 |
35% - 43% | None (Standard) | High Tariff Risk. Self-adhesive vs. Coated distinction is critical. |
| 🇨🇳 China | 3919.10 or 5907.00 |
5% - 10% | CCC (if applicable) | Lower tariffs. Focus on domestic market standards. |
| 🇪🇺 EU | 3919.10 or 5907.00 |
6.5% - 12% | CE, REACH, VOC | Strict VOC limits for indoor materials. No US-style surcharges. |
| 🇬🇧 UK | 3919.10 or 5907.00 |
6.5% - 12% | UKCA, REACH | Post-Brexit rules similar to EU. |
| 🇯🇵 Japan | 3919.10 or 5907.00 |
6.0% - 10% | PSE, FTAO | Strict chemical safety standards. |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and IEEPA surcharges, pushing total tariffs to 35-43%.
- Europe/Asia offer lower base tariffs but have strict chemical safety (VOC/REACH) requirements for indoor wall materials.
- Recommendation: For US imports, carefully select between5907.00.60.00(35%) and3919.90.50.60(40.8%) based on product structure to optimize costs.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring Self-Adhesive Film as Coated Fabric
👉 Consequence: Wrong HS Code → Customs Reassessment + Penalty. If it's plastic-based, it should be 39xx.
❌ Mistake 2: Using "Wall Sticker" as the Declaration Name
👉 Consequence: Too vague. Customs may classify under general plastics (higher duty) or reject. Use "PVC Self-Adhesive Decorative Film."
❌ Mistake 3: Ignoring the Backing Material
👉 Consequence: If it's fabric-backed, using a 39xx code (Plastic) is incorrect. It must be 5907 (Textile). This affects the base rate (0% vs 5.8% vs 8.0%).
❌ Mistake 4: Assuming De Minimis Applies
👉 Consequence: No. PVC wall films from China are subject to high tariffs and do not qualify for the $800 de minimis exemption under current IEEPA rules.
✅ Correct Practice:
"PVC Self-Adhesive Wall Decorative Film, 100% PVC, Clear Adhesive Backing, Roll Format, for Interior Wall Renovation, Model: WF-2026"
🎯 VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
🎯 Remember the Mantra:
🔹 "Adhesive = 3919, Fabric Base = 5907, Sheet = 3920"
🔹 "Base Rate Matters: 0% vs 5.8% vs 8.0%, Plus 35% Surcharge on All"
🔹 "Self-Adhesive Film: 40.8%, Coated Fabric: 35% or 43%"
📌 Pro Tip:
If your PVC wall film is fabric-backed, consider applying for a Pre-Decision (Advance Ruling) on whether it falls under 5907.00.60.00 (35%) or 5907.00.15.00 (43%). A $350 ruling fee can save thousands in potential duties.
📣 Immediate Action:
📞 Contact a licensed Customs Broker + Provide Product Samples + Verify Backing Material (Plastic vs. Fabric) + Apply for HS Code Pre-Ruling
🚀 Ensure your PVC Wall Film passes US Customs smoothly, avoids penalties, and maximizes profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Counts – Calculate Precisely!
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.