PVC天花板贴膜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919905040 | 40.8% | CN | US | Official Doc |
| 3920435000 | 39.2% | CN | US | Official Doc |
| 5907006000 | 35.0% | CN | US | Official Doc |
| 3920490000 | 40.8% | CN | US | Official Doc |
| 5907001500 | 43.0% | CN | US | Official Doc |
AI Analysis
🏗️ PVC Ceiling Film (PVC材质，形态为贴膜)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition: What is "PVC Ceiling Film"?
PVC Ceiling Film is a decorative construction material used primarily for interior renovation, covering existing ceilings or walls. It is characterized by: - Material: Polyvinyl Chloride (PVC). - Form: Thin, flexible sheets/films. - Feature: Self-adhesive or requiring glue application, often with textured patterns (wood grain, marble, solid colors).
⚠️ Critical Classification Distinction:
The classification depends on whether the film is considered a "Plastic Sheet" (Chapter 39) or a "Textile/Fabric Impregnated/Covered" product (Chapter 59).
- If it is a solid PVC polymer sheet (even if thin), it typically falls under Chapter 39.
- If it has a textile backing (like fiberglass mesh for reinforcement) and is covered/impregnated with PVC, it may fall under Chapter 59.
📦 II. HS Code Classification Details (2026 Latest Tariff Mapping)
| HS Code | Product Description | Key Characteristics | Total Tax Rate |
|---|---|---|---|
| 3919.90.50.60 | Self-adhesive plastic plates, sheets, film, foil, tape, strip, and other flat shapes, of plastics, self-adhesive, other | Self-adhesive film; PVC material; flat shape | 40.8% |
| 3919.90.50.40 | Plastic films, self-adhesive, transparent or translucent, other | Self-adhesive film; PVC material; transparent/translucent | 40.8% |
| 3920.43.50.00 | Plates, sheets, film, foil and strip, of polyvinyl chloride (PVC), non-cellular, not reinforced, laminated, supported or similarly combined with other materials, other, of rectangular shape, containing by weight 6% or more but less than 10% of plasticizers | Pure PVC polymer film; non-self-adhesive (usually); standard plastic sheet | 39.2% |
| 5907.00.60.00 | Textile fabrics impregnated, coated, covered or laminated with plastics, other, of plastics, other, of polyvinyl chloride (PVC) | PVC-coated textile; usually has a fabric backing (e.g., fiberglass mesh) | 35.0% |
| 3920.49.00.00 | Plates, sheets, film, foil and strip, of polyvinyl chloride (PVC), non-cellular, other, other, other | Other PVC films; not classified elsewhere (e.g., textured, patterned PVC sheets) | 40.8% |
🔍 Key Differentiation Logic:
- Self-Adhesive? → Check 3919.90 (Tax: 40.8%). Most "Peel-and-Stick" ceiling wallpapers fall here.
- Has Fabric Backing? → Check 5907.00 (Tax: 35.0%). If it’s PVC glued onto a mesh/fabric, this is the lower-tax option.
- Pure PVC Sheet (No Adhesive, No Fabric)? → Check 3920.43 or 3920.49 (Tax: 39.2% or 40.8%). Usually requires glue application during installation.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onwards)
🎯 1. 3919.90.50.60 & 3919.90.50.40 — Self-Adhesive PVC Films
| Item | Detail |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Duty Rate | 40.8% |
| Calculation Basis | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Self-adhesive films are heavily targeted due to their high volume in consumer DIY markets.
- The 301 tariff (25%) applies to most Chinese plastics.
- The Section 122 tariff (10%) applies specifically to Chinese imports under recent emergency powers.
- Total: 40.8%. This is a high-cost item for US importers.
🎯 2. 3920.43.50.00 — Pure PVC Polymer Films
| Item | Detail |
|---|---|
| Base Duty Rate | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Duty Rate | 39.2% |
| Calculation Basis | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:3920.43.50.00 |
📌 Note:
- Slightly lower base rate than self-adhesive films.
- Still subject to full 301 and 122 surcharges.
🎯 3. 5907.00.60.00 — PVC-Coated Textile Films
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Duty Rate | 35.0% |
| Calculation Basis | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:5907.00.60.00 → FOOTNOTE:9903.88.01 |
📌 Strategic Insight:
- Lowest Tax Rate! If your ceiling film has a fabric/mesh backing (even thin fiberglass), classify it under 5907.00.60.00 to save 5.8% vs. self-adhesive plastic films.
- Proof Required: Must provide technical specs showing textile composition.
🎯 4. 3920.49.00.00 — Other PVC Films
| Item | Detail |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Duty Rate | 40.8% |
| Calculation Basis | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (PVC %), Thickness (mm), Width, Length, Adhesive Type (if any), Backing Material (if any). |
| ✅ Photos (Packaging & Product) | ✔️ | Show label, texture, and cross-section (if possible) to prove backing type. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "PVC Ceiling Decorative Film" or "Self-Adhesive PVC Wall Covering". Avoid vague terms like "Plastic Sheet". |
| ✅ Packing List | ✔️ | Include gross/net weight, dimensions, and number of rolls/sheets. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Required for chemical compliance, especially for adhesives. |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, or Prop 65 compliance reports help avoid detention. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Check the Backing! Fabric = Lower Tax!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Self-Adhesive Vinyl Roll (No Fabric) | 3919.90.50.60 |
It’s a self-adhesive plastic sheet. Highest tax. |
| Self-Adhesive Vinyl with Mesh Backing | 5907.00.60.00 |
The mesh makes it a "textile covered with plastic". Lower tax. |
| Glue-On PVC Sheet (No Adhesive) | 3920.43.50.00 |
Pure PVC polymer film. Moderate tax. |
| Textured PVC Sheet (No Adhesive, No Mesh) | 3920.49.00.00 |
Other PVC film. High tax. |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| DIY Rolls Sold Online | Ensure 30-day hold for customs inspection. De Minimis (Section 321) does NOT apply due to 122/301 tariffs. |
| Mixed Shipments | Do NOT mix PVC films with other products in one shipment if possible. Mixed classifications lead to delays. |
| Prop 65 Warning | If selling in California, ensure the product complies with Proposition 65 (VOCs, Phthalates). Provide a compliance letter. |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff (CN Origin) | Key Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.60 / 5907.00.60.00 |
35.0% – 40.8% | FCC (if electronic), Prop 65 | Highest tariffs. Section 122 + 301 apply. |
| 🇨🇳 China | 3919.90 / 3920.4 |
5% – 8% | CCC (if applicable) | Low export tax from US perspective. |
| 🇪🇺 EU | 3919.90 / 3920.4 |
0% – 4% | CE, REACH, VOC Limits | No punitive tariffs. Only standard duties. |
| 🇬🇧 UK | 3919.90 / 3920.4 |
0% – 5% | UKCA, REACH | Post-Brexit, still low duties for China. |
| 🇦🇺 Australia | 3919.90 / 3920.4 |
5% | GOST (if applicable) | Low duties, no surcharges. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 tariffs.
- EU/UK/Australia are much more favorable.
- Strategy: If targeting the US, try to reclassify as5907.00.60.00(PVC-coated textile) to save 5.8%. If targeting EU, standard PVC classification is fine.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Calling it "Plastic Wrap" or "Packaging Film"
👉 Consequence: Wrong HS Code → 40.8% vs 0% (if mistaken for packaging) → Severe Penalties.
👉 Fix: Always declare as "Decorative Ceiling Film" or "Wall Covering".
❌ Mistake 2: Ignoring the "Self-Adhesive" Feature
👉 Consequence: If you declare as 3920.4 (non-adhesive) but it’s self-adhesive, customs will reclassify it to 3919.90 → Same tax, but delay + inspection.
👉 Fix: Be explicit: "Self-Adhesive PVC Film".
❌ Mistake 3: Missing the "Textile Backing" Detail
👉 Consequence: If you have a mesh-backed film but declare as pure PVC (3920), you miss the 35.0% tax rate.
👉 Fix: Highlight "Fiberglass Mesh Backing" in specs to justify 5907.00.60.00.
❌ Mistake 4: Assuming De Minimis Applies
👉 Consequence: Section 321 (De Minimis) is BLOCKED for these HS Codes from China.
👉 Fix: Do NOT ship via USPT (de minimis) channels. Use formal entry or 86.308 entry if eligible.
🎯 VII. Conclusion: Smart Classification Saves Money
🎯 Key Takeaway:
🔹 "Self-Adhesive = 40.8%"
🔹 "PVC-Coated Fabric = 35.0%"
🔹 "Pure PVC Sheet = 39.2% - 40.8%"
🔹 "De Minimis = NO WAY"
✅ Pro Tip:
If your product has a mesh or fabric backing, insist on classification 5907.00.60.00. It’s the cheapest option and legally defensible if you provide test reports showing textile composition.
📣 Action Step:
📞 Contact your customs broker with product photos and specs.
📄 Request a Pre-Ruling (Binding Ruling) from CBP if volume is high.
🚀 Optimize your supply chain: Consider Vietnam/Malaysia re-export if possible to avoid Section 301/122 tariffs (but beware of rules of origin enforcement).
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on These 5% Differences!
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.