PVC木纹片材
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3920490000 | 40.8% | CN | US | Official Doc |
| 3920431000 | 38.1% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
AI Analysis
🌿 PVC Wood-Grain Sheet (PVC Metal-Wood Grain Sheet)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVC Wood-Grain Sheet"?
PVC Wood-Grain Sheet (often referred to as PVC Metal-Wood Grain Sheet in trade contexts) is a decorative building material or industrial packaging sheet. Its core material is Polyvinyl Chloride (PVC), and its shape is sheet/strip/film. The key feature is the surface texture (wood grain, metal grain, or other decorative patterns), which is an aesthetic treatment rather than a change in the fundamental material properties.
In international trade, the classification depends heavily on whether the sheet is considered a "plain plastic sheet" or a "plastic plate/sheet/film/strip" with specific decorative characteristics. The presence of the wood/metal grain texture can influence whether it falls under Chapter 39 (Plastics and Articles Thereof) sub-headings 3919 (Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes) or 3920/3921 (Other plates, sheets, film, foil and strip, of plastics).
⚠️ Key Distinction:
- If the texture is merely decorative and does not alter the plastic's core identity as a sheet, it often falls under 3920 or 3921.
- If it is self-adhesive (has a backing layer for direct application), it may fall under 3919.
- Note: The term "Metal-Wood Grain" often implies a metallic look or metallic powder mixed with wood grain, but the base remains PVC.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes, summaries, and tax breakdowns for PVC Wood-Grain/Metal-Wood Grain Sheets:
| HS Code | Product Description & Summary | Applicable Scenario | Key Characteristic |
|---|---|---|---|
3919.10.20.55 |
Self-Adhesive PVC Sheet: PVC material, sheet form. Surface texture does not change material attributes. | Self-adhesive decorative panels, wallpaper rolls, direct-application sheets. | ✅ Self-Adhesive (implied by 3919) |
3920.49.00.00 |
Other PVC Sheets: Polyvinyl chloride material, sheet form. Surface texture is a decorative feature. | Non-adhesive decorative sheets, wall cladding, furniture lamination. | ❌ Non-Adhesive |
3920.43.10.00 |
PVC Sheets (Specific Subheading): PVC material matches, sheet form. Texture fits decorative characteristics. | Specific PVC flat shapes, potentially with different thickness or manufacturing process. | ❌ Non-Adhesive |
3921.12.19.50 |
Plastic Plates/Sheets: Polyvinyl chloride material, sheet form. Surface texture is decorative. | Laminates, composite plastic sheets, or sheets used for bonding/laminating. | ❌ Laminated/Composite |
3921.12.19.50 |
PVC Wood-Grain Wallpaper Roll: PVC material, rolled form. Fits characteristics of plates, sheets, films, foils, strips. | Rolled decorative materials, wallpapers, continuous rolls. | ❌ Rolled Form |
🔍 Critical Reminder:
- 3919 vs. 3920/3921: If the product has a self-adhesive backing, 3919 is the correct chapter. If it is a plain sheet intended for lamination or further processing, 3920 or 3921 applies.
- Texture Impact: The "wood grain" or "metal grain" texture is considered a surface finish. It does not typically shift the code to a different chapter unless it involves a specific composite structure (like foil lamination).
- Form Factor: Ensure the description matches the physical state (Sheet vs. Roll).
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing (2025-2026 period tariffs apply)
The tariff structure for these PVC products includes Base Tariff, Section 301 Additional Tariff, and Section 122 Tariff.
🎯 1. 3919.10.20.55 — Self-Adhesive PVC Sheets (Decorative)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (USITC Footnote related to Chinese goods) |
| Section 122 Tariff | +10.0% (Specific trade measure) |
| Total Effective Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible (High tariff rates usually block de minimis benefits for direct importers) |
| Legal Basis Path | HTSUS:3919.10.20.55 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- The 5.8% is the standard MFN (Most Favored Nation) rate for self-adhesive plastic sheets.
- The 25% is the standard Section 301 tariff on many Chinese plastic products.
- The 10% is the Section 122 tariff (often related to national security or specific trade remedies).
- Total: 40.8%. This is a high-cost item for US importers.
🎯 2. 3920.49.00.00 — Other PVC Sheets (Non-Adhesive, Decorative)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3920.49.00.00 → Section 301: 25% → Section 122: 10% |
📌 Note:
- Same tariff structure as3919.10.20.55.
- Even though it's non-adhesive, the 301 and 122 surcharges apply to most PVC products from China.
🎯 3. 3920.43.10.00 — PVC Sheets (Specific Subcategory)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.1% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 38.1% |
| Tax Calculation | CIF Value × 38.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3920.43.10.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- This HS Code has a slightly lower base rate (3.1% vs 5.8%), likely due to specific thickness or formulation details in the subheading.
- However, the total rate is still high at 38.1% due to the mandatory 35% additional tariffs.
🎯 4. 3921.12.19.50 — Plastic Plates/Sheets (Laminated/Composite) & Wallpaper Rolls
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3921.12.19.50 → Section 301: 25% → Section 122: 10% |
📌 Note:
- This code applies to laminated PVC sheets or rolls (like wallpaper).
- The base rate is 5.3%, making the total 40.3%.
- Wallpaper is often classified here if it's PVC-based and rolled. Ensure the description clearly states "PVC Wood-Grain Wallpaper" to avoid misclassification as paper wallpaper (which might have different duties).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documents Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (100% PVC or composite), Thickness, Width, Length, Surface Texture (Wood Grain/Metal Grain). |
| ✅ Composition Statement | ✔️ | Confirm if any other materials (e.g., aluminum foil backing) are present. If yes, it may change HS Code. |
| ✅ Product Photos | ✔️ | Clear images showing the wood/metal grain texture and cross-section (if laminated). |
| ✅ Commercial Invoice | ✔️ | Must state "PVC Wood-Grain Sheet" or "PVC Wallpaper Roll", not just "Plastic Sheet". |
| ✅ Packing List | ✔️ | Specify rolls or sheets. Weight and dimensions are critical. |
| ✅ CertIFICATE OF ORIGIN | ✔️ | Essential for verifying Chinese origin to calculate 301/122 tariffs correctly. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Material First, Texture Second, Form Third!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Self-Adhesive Sheet | 3919.10.20.55 - "PVC Self-Adhesive Wood Grain Sheet" |
Declare as 3920 (Non-adhesive) → Misdeclaration, penalty. |
| Non-Adhesive Sheet | 3920.49.00.00 or 3920.43.10.00 - "PVC Wood Grain Decorative Sheet" |
Declare as 3921 (Laminated) without evidence → Audit risk. |
| Rolled Wallpaper | 3921.12.19.50 - "PVC Wood-Grain Wallpaper Roll" |
Declare as 3920 sheet → Dimension mismatch, delay. |
| Laminated Sheet | 3921.12.19.50 - "PVC Laminated Wood Grain Sheet" |
Declare as 3920 pure PVC → If it has a backing, it's wrong. |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material (PVC + Foil) | If there is a metallic foil layer, it may still be PVC-dominated. Provide a material dominance statement. If foil is >50%, HS Code changes drastically (to Chapter 76 or 83). |
| OEM Custom Patterns | Provide the design file. Ensure the description says "Custom Wood Grain Pattern" to justify the specific HS Code if challenged. |
| Small Samples (De Minimis) | ❌ Do NOT rely on De Minimis. With a 38-40% tariff, small shipments are still subject to duty and inspection. Use a bonded warehouse or pay duties upfront. |
| Re-export from Third Country | If sourced from Vietnam/Thailand, ensure Rules of Origin are met to avoid US 301/122 tariffs. "PVC Wood-Grain" production must substantially transform in the third country. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | 301/Additional Tariff | Total Est. Tariff | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 3920.49.00.00 / 3921.12.19.50 |
3.1% - 5.8% | +35% (301+122) | 38.1% - 40.8% | Highest cost market. Pre-pay duties carefully. |
| 🇨🇳 China | 3920.49.00.00 |
5.8% | 0% | 5.8% | Import into China is relatively cheap. |
| 🇪🇺 EU | 3920.49.00 |
6.5% | 0% (Generally) | 6.5% | No Section 301. VAT applies separately. |
| 🇬🇧 UK | 3920.49.00 |
6.5% | 0% | 6.5% | Similar to EU post-Brexit. |
| 🇦🇺 Australia | 3920.49.00 |
5.0% | 0% | 5.0% + GST | GST 10% applies on CIF+Duty. |
📌 Conclusion:
- USA is the most expensive market for PVC Wood-Grain Sheets due to the 35% additional tariffs.
- EU and UK offer significantly lower duty burdens (~6.5%).
- Consider supply chain diversification if targeting the US market heavily.
📌 VI. Common Errors & Pitfall Guide (Blood and Tears Lessons)
❌ Error 1: Declaring "Plastic Sheet" without specifying "Wood Grain" or "Decorative"
👉 Consequence: Customs may classify it as a generic industrial sheet (3920.49.00.00) with a different base rate, leading to underpayment penalties.
❌ Error 2: Misclassifying Self-Adhesive Sheets as Non-Adhesive (3920 instead of 3919)
👉 Consequence: Even if the tariff rate is similar (40.8% vs 40.8%), it’s a regulatory misdeclaration. Can lead to seizures or audits.
❌ Error 3: Ignoring the "Section 122" Tariff
👉 Consequence: The 10% surcharge is often overlooked. Total tax is 40.8%, not 30.8%. Financial loss of 10% on CIF value.
❌ Error 4: Using "Wood" in the name without checking material composition
👉 Consequence: If the product is 100% PVC, using "Wood Sheet" can trigger Chapter 44 (Wood) scrutiny. Always state "PVC Wood-Grain Sheet" to clarify it’s plastic with a wood pattern.
✅ Correct Practice:
"PVC Wood-Grain Decorative Sheet, 1.5mm Thickness, Non-Adhesive, Roll Form, Made of 100% Polyvinyl Chloride, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Save Time & Money
🎯 Remember the Mnemonic:
🔹 "PVC Base, Grain Surface, Check Adhesive!"
🔹 "US Tariff is 40%, Don't Guess, Check HS Code!"
🔹 "Self-Adhesive is 3919, Non-Adhesive is 3920/3921!"
📌 Tips:
- If your PVC sheet is imported from Vietnam or Malaysia, ensure you have a Certificate of Origin to claim exemption from US 301/122 tariffs (subject to US customs verification).
- Pre-Arbitration Ruling: For large volume imports, apply for an Advance Ruling from US CBP to confirm the HS Code and tariff liability before shipment.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Specs + Apply for HS Code Pre-Ruling
🚀 Let your PVC Sheets clear customs smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves to be calculated 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.