PVC皮革纹理工艺膜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 4202321000 | 0.0% | CN | US | Official Doc |
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AI Analysis
🧵 PVC Leather-Grain Craft Film (PVC皮革纹理工艺膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Specialized Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "PVC Leather-Grain Film"?
PVC Leather-Grain Craft Film is a versatile industrial material primarily used in the automotive interior (e.g., dashboard skins), consumer electronics accessories (e.g., phone case materials), and artificial leather products. It is characterized by its polyvinyl chloride (PVC) base, film morphology, and surface embossing that mimics natural leather textures.
In international trade, precise classification depends heavily on the specific application and physical form: * Automotive Dashboard Membranes: Classified under Chapter 39 (Plastics and Articles Thereof), specifically as plastic films. * Phone Case Materials/Artificial Leather: Classified based on whether it is treated leather (Chapter 41/42) or merely plastic sheeting/fabric backing (Chapter 39/42).
⚠️ Key Distinction Point:
- If used as a dashboard skin/film in automotive interiors →归入 3921 or 3926 (Plastic Films/Sheets)
- If used as phone case material/fabric backing →归入 3926 or 4202 (Plastic Articles/Articles of Leather Substitute)
- Do not confuse "leather-grain finish" with "natural leather." Since the base is PVC, it never belongs to Chapter 41 (Raw Hides/Skins).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, here are the four distinct classifications for PVC Leather-Grain Craft Film, tailored to specific use cases:
| HS Code | Product Description | Application Scenario | Key Characteristic |
|---|---|---|---|
3921.12.50.00 |
PVC Texture Dashboard Film, PVC material, film form, texture falls under "other" categories | Automotive Interiors (Dashboard skins, trim panels) | High-texture PVC film for auto parts |
3921.12.19.50 |
PVC Texture Dashboard Film, PVC material, film form, plastic film category | Automotive Interiors (General plastic film for auto) | Standard plastic film classification |
3926.90.99.89 |
PVC Leather-Grain Phone Case Material, Plastic/Synthetic Material, finished material form | Consumer Electronics Accessories (Phone cases, bags) | Treated plastic sheeting/fabric |
3926.90.48.00 |
PVC Leather-Grain Phone Case Material, PVC/Plastic, material/article form | Consumer Electronics Accessories (Raw material/finished part) | Versatile plastic article/material |
4202.32.10.00 |
PVC Leather-Grain Phone Case Material, Reinforced/Laminated Plastic, for Phone Case Use | Specialized Articles (Laminated/Reinforced plastic for cases) | Treated as "Article of Plastic" for specific use |
🔍 Critical Reminder:
- Automotive Films (3921...) are strictly for "plastics in primary forms or semi-finished forms like films/sheets."
- Accessory Materials (3926.../4202...) are for "articles of plastics" or "treated leather substitutes."
- Misclassifying a phone case material as an automotive dashboard film (or vice versa) leads to significant tax discrepancies (e.g., 13.4% vs. 41.5%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Ongoing (Including post-2025/2026 imports)
🎯 1. 3921.12.50.00 – PVC Texture Dashboard Film (High Tariff Risk)
| Item | Details |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3921.12.50.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- This is a high-risk classification due to the high base duty combined with 301 and 122 tariffs.
- Suitable for automotive dashboard films. If your product is a phone case, do not use this code as it results in overpayment of taxes.
🎯 2. 3921.12.19.50 – PVC Texture Dashboard Film (Standard Plastic Film)
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3921.12.19.50 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Note:
- Slightly lower than3921.12.50.00due to a lower base duty (5.3% vs. 6.5%).
- Still subject to heavy 35% total surcharges (301 + 122).
🎯 3. 3926.90.99.89 – PVC Leather-Grain Phone Case Material (Plastic Article)
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.99.89 → FOOTNOTE:301(7.5%) → FOOTNOTE:122 |
📌 Explanation:
- Significant Tax Saving: Only 7.5% Section 301 duty (vs. 25% for auto films).
- Ideal for phone case materials, bags, or wallet linings where the product is treated as a general plastic article.
🎯 4. 3926.90.48.00 – PVC Leather-Grain Phone Case Material (Lowest Risk)
| Item | Details |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.48.00 → FOOTNOTE:122 |
📌 Critical Advantage:
- ZERO Section 301 Duty!
- This is the most cost-effective classification for PVC leather-grain materials used in accessories.
- Ensure the product fits the description of "other articles of plastics" under this specific subheading to qualify for the 0% 301 rate.
🎯 5. 4202.32.10.00 – Reinforced/Laminated PVC Phone Case Material
| Item | Details |
|---|---|
| Base Duty Rate | 12.1¢/kg + 4.6% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 12.1¢/kg + ~39.6% (ad valorem equivalent) |
| Tax Calculation | Mixed: Specific + Ad Valorem |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4202.32.10.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Complexity Alert:
- This code has a specific duty (12.1 cents per kg) PLUS an ad valorem rate.
- While the ad valorem base is low (4.6%), the 25% 301 and 10% 122 apply to the total value.
- Use this only if the material is reinforced or laminated (e.g., fabric backing + PVC coating) and intended for specific articles. Not recommended if3926.90.48.00applies, as the latter has no 301 duty.
🛠️ IV. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Must-Haves)
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Base Material (PVC), Surface Finish (Leather-Grain), Thickness, Width/Length |
| ✅ Product Photos | ✔️ | Clear images showing texture, backing (if any), and packaging |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "PVC Leather-Grain Film for [Dashboard/Phone Case]" |
| ✅ Usage Declaration | ✔️ | Explicitly state the final end-use (e.g., "For manufacturing automotive dashboards" vs. "For phone case production") |
| ✅ Material Composition Statement | ✔️ | Confirm PVC content % and any laminates/backings |
✅ 2. Declaration Strategies (Key Mantras)
🔥 “Use Case Dictates Code, 301 Exemption is Key!”
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Automotive Dashboard Film | HS: 3921.12.50.00 / 3921.12.19.50Description: "PVC Texture Film for Automotive Dashboard" |
Mislabel as "Phone Case Material" → Audit risk |
| Phone Case Material | HS: 3926.90.48.00 (Best Rate)Description: "PVC Leather-Grain Sheet for Phone Case Manufacturing" |
Mislabel as "Auto Film" → 41.5% Tax instead of 13.4% |
| Laminated/Renforced Material | HS: 4202.32.10.00 (If Laminated)Description: "Laminated PVC Leather-Grain Material" |
Using 3926 for laminated goods → Incorrect classification |
| Raw PVC Sheet with Grain | HS: 3921.12.19.50 |
Using 4202 for simple films → Over-taxation/Complexity |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| OEM Custom Textures | Provide texture samples or codes to customs to justify the "Leather-Grain" description. |
| Laminated vs. Unlaminated | If the PVC is coated on fabric, consider 4202. If pure PVC film, stick to 3921 or 3926. |
| De Minimis Risk | All listed HS Codes are subject to Section 301/122 tariffs, so Section 321 (De Minimis) exemption is NOT available. Plan for full tax payment. |
| Origin Marking | Ensure products are marked "Made in China" to comply with US labeling laws, especially under Section 301 enforcement. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (For Phone Case Material) | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% (3.4% Base + 10% 122) | No specific certs for PVC film | Best rate available. Avoid 3921 codes for non-auto items. |
| 🇺🇸 USA (Auto Film) | 3921.12.50.00 |
41.5% (6.5% Base + 35% Surcharges) | No specific certs | High tax for automotive applications. |
| 🇪🇺 EU | 3921.12 / 3926.90 |
0% - 6.5% | REACH, RoHS | No Section 301/122. Lower overall cost. |
| 🇨🇳 China | 3921.12 / 3926.90 |
0% - 6.5% | CCC (if applicable) | No export tariffs. Import tariffs depend on Chinese tariff schedule. |
| 🇬🇧 UK | 3921.12 / 3926.90 |
0% - 6.5% | UKCA | Post-Brexit rules. Generally low tariffs for plastics. |
📌 Conclusion:
- The US market imposes heavy tariffs on Chinese PVC films, but strategic HS Code selection can reduce the burden from 41.5% to 13.4% for non-automotive uses.
- Automotive films remain highly taxed due to their classification as industrial plastics.
- EU/UK remain more competitive for PVC leather-grain films due to the absence of Section 301/122 surcharges.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Using 3921.12.50.00 for Phone Case Materials
👉 Consequence: Tax jumps from 13.4% to 41.5%. Losing 28.1% margin!
❌ Error 2: Claiming De Minimis (Section 321) for PVC Films
👉 Consequence: Seizure/Return. Section 301/122 explicitly deny de minimis for these HS codes.
❌ Error 3: Mislabeling Laminated PVC as Simple Film
👉 Consequence: If it’s laminated on fabric, it may fall under 4202, which has a 25% 301 duty, making 3926.90.48.00 (0% 301) inapplicable.
❌ Error 4: Vague Description: "PVC Film"
👉 Consequence: Customs cannot verify the use. May assign highest duty or hold shipment for inspection.
✅ Correct Practice:
"PVC Leather-Grain Film, 0.5mm Thickness, for Phone Case Manufacturing, HS 3926.90.48.00, Country of Origin: China"
🎯 VII. Conclusion: Precision Classification, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Auto Film: 41.5%, Phone Case: 13.4%, Choose Wisely!"
🔹 "3921 for Cars, 3926 for Cases, Save 28% Instantly!"
🔹 "No De Minimis for PVC, Pay Up Front or Pay Later with Penalties!"
📌 Pro Tip:
If your PVC leather-grain film is laminated on fabric, consult a customs broker to see if 4202.32.10.00 applies. However, given the 25% 301 duty on 4202, 3926.90.48.00 (0% 301) is often more favorable for accessories unless the laminated nature is strictly required for product function.
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Photos + Apply for Advance Ruling
🚀 Optimize Your HS Code, Reduce Tariffs by 28%, and Boost Your Profit Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tax Saved is Pure Profit!
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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.