Plastic Flooring Matte
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5904901000 | 35.0% | CN | US | Official Doc |
| 5904909000 | 35.0% | CN | US | Official Doc |
| 3918101040 | 40.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926906090 | 39.2% | CN | US | Official Doc |
| 3925900000 | 40.3% | CN | US | Official Doc |
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AI Analysis
𧱠Plastic Flooring Matte (Matte Finish Plastic Floor Coverings)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: What is "Matte Plastic Flooring"?
"Plastic Flooring Matte" refers to floor coverings manufactured primarily from plastic materials (such as PVC, polyurethane, or vinyl) with a matte surface finish. In international trade, these products are generally categorized based on their composition and structure:
- Plastic-Only Flooring: Made entirely of plastic (e.g., homogeneous or heterogeneous vinyl tiles, sheet vinyl). These fall under Chapter 39 (Plastics and Articles Thereof).
- Textile-Based Flooring with Plastic Coating: If the base material is textile (fabric) and coated with plastic, it may fall under Chapter 59 (Impregnated, Coated, Covered or Laminated Textile Fabrics).
β οΈ Key Distinction Point:
- If the product is primarily plastic (solid sheets/tiles, no fabric backing) β Go to Chapter 39.
- If the product is primarily textile with a plastic surface layer β Go to Chapter 59.
- Most standard "Matte Plastic Flooring" (PVC/Vinyl) is classified under 3918 or 3925 depending on installation method and structure.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
Based on the provided data, here are the matching HS Codes, their rationale, and tax implications.
1. π Best Match: 3918.10.10.40 (Plastic Flooring, Matte)
| Item | Detail |
|---|---|
| HS Code | 3918.10.10.40 |
| Product Description | Floor coverings of plastics, specifically vinyl or similar plastic materials, suitable for residential/commercial use. |
| Match Reason | The name explicitly contains "Plastic" and "Flooring". This HS Code directly covers "Floor coverings of plastics" (e.g., PVC mats, vinyl flooring). The "Matte" finish is a surface treatment within this category. |
| Total Tax Rate | 40.3% |
| Tax Breakdown | - Base Tariff: 5.3% - Section 301 Tariff: 25.0% - Section 122 Tariff (IEEPA): 10.0% |
π Why this is likely the correct code:
Most commercial and residential "plastic flooring" (PVC, LVT, SPC) falls under 3918. It is the most specific code for "Floor coverings of plastics."
2. π₯ Alternative Match: 3926.90.99.89 (Other Plastic Articles)
| Item | Detail |
|---|---|
| HS Code | 3926.90.99.89 |
| Product Description | Other articles of plastics and articles of other materials of heading 3901 to 3914. |
| Match Reason | If the flooring is not considered a "floor covering" in the traditional sense (e.g., specialized plastic tiles for industrial use, or non-standard shapes), it may fall under "Other plastic articles." |
| Total Tax Rate | 22.8% |
| Tax Breakdown | - Base Tariff: 5.3% - Section 301 Tariff: 7.5% - Section 122 Tariff (IEEPA): 10.0% |
β οΈ Caution: This code has a lower tax rate (22.8%) but is less specific. Customs may challenge this if the product is clearly "flooring." Only use if 3918 is deemed inapplicable by a ruling.
3. π₯ Alternative Match: 3925.90.00.00 (Plastic Building Accessories)
| Item | Detail |
|---|---|
| HS Code | 3925.90.00.00 |
| Product Description | Builders' ware of plastics, n.e.c. (Not Elsewhere Specified). |
| Match Reason | If the flooring is considered a "building accessory" or "component" rather than a finished floor covering, it may fall here. |
| Total Tax Rate | 40.3% |
| Tax Breakdown | - Base Tariff: 5.3% - Section 301 Tariff: 25.0% - Section 122 Tariff (IEEPA): 10.0% |
β οΈ Caution: Similar tax rate to 3918, but less precise for "floor coverings."
4. β οΈ High-Risk Matches: Chapter 59 (Textile-Based)
| HS Code | Product Description | Total Tax Rate | Match Reason |
|---|---|---|---|
5904.90.10.00 |
Floor coverings, textile base, plastic coated | 35.0% | If the product is textile-based with plastic coating. |
5904.90.90.00 |
Other floor coverings, textile base | 35.0% | If the product is a "carpet" or "rug" with plastic backing/coating. |
3926.90.60.90 |
Other plastic articles, n.e.c. | 39.2% | Less likely for flooring; higher risk of misclassification. |
π Critical Note: If your product has a fabric/textile backing (common in some laminate or carpet-like vinyl floors), it may be classified under 5904. However, the summary suggests "Plastic" is the dominant material, so 3918 is still the strongest candidate.
π° III. 2026 Latest Tariff Rate Detail (Section 301 & 122 Explained)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025-11-10 onwards
π― 1. Recommended Code: 3918.10.10.40 (Plastic Flooring)
| Component | Rate | Explanation |
|---|---|---|
| Base MFN Rate | 5.3% | Standard Most Favored Nation tariff for plastic floor coverings. |
| Section 301 Tariff | 25.0% | Additional duty on Chinese imports under USTR Trade Action. |
| Section 122 Tariff | 10.0% | Additional duty under IEEPA (International Emergency Economic Powers Act) for Chinese goods. |
| Total Duty | 40.3% | 5.3% + 25.0% + 10.0% |
| De Minimis Exemption | β NOT APPLICABLE | Section 301 and 122 duties cannot be avoided via Section 321 (De Minimis) for most high-volume imports. |
π― 2. Alternative Code: 3926.90.99.89 (Other Plastic Articles)
| Component | Rate | Explanation |
|---|---|---|
| Base MFN Rate | 5.3% | Standard tariff for other plastic articles. |
| Section 301 Tariff | 7.5% | Lower Section 301 rate for this sub-category. |
| Section 122 Tariff | 10.0% | Same IEEPA duty. |
| Total Duty | 22.8% | 5.3% + 7.5% + 10.0% |
| Risk | β οΈ HIGH | Customs may reject this if the product is clearly "flooring," leading to penalties and reclassification to 3918 (40.3%). |
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Preparation Checklist (Must-Have Documents)
| Document | Required? | Notes |
|---|---|---|
| β Product Specifications | βοΈ | Must state: Material (100% PVC/Plastic), Thickness, Finish (Matte), Installation Type. |
| β Product Photos | βοΈ | Show the matte surface, edges, and backing (if any). Clear indication of no textile backing is crucial. |
| β Commercial Invoice | βοΈ | Description: "Plastic Floor Coverings, Matte Finish, PVC Material, HS 3918.10.10.40". |
| β Packing List | βοΈ | Include gross/net weight, dimensions. |
| β Certificate of Origin | βοΈ | Required for Section 301/122 determination. |
| β Structure Diagram | βοΈ | Proves it is plastic-only, not textile-backed (to avoid 5904). |
β 2. Declaration Strategy (Key Tips)
π₯ "Declare as Plastic Flooring, Not Carpet!"
| Scenario | Recommended HS Code | Tax Rate | Risk |
|---|---|---|---|
| Pure Plastic/Vinyl Tiles | 3918.10.10.40 |
40.3% | β Low Risk (Most accurate) |
| Plastic Flooring with Textile Backing | 5904.90.10.00 |
35.0% | β Low Risk (If backing is significant) |
| Miscellaneous Plastic Sheets | 3926.90.99.89 |
22.8% | β οΈ High Risk (Customs may challenge "Flooring" label) |
π Crucial Tip:
- If you declare3926.90.99.89(22.8%) but Customs determines it is "Flooring," they will reclassify it to3918.10.10.40(40.3%) and charge the difference + penalties.
- Recommendation: Stick to 3918.10.10.40 unless you have a pre-ruling for 3926.
β 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Sample Shipments | Even samples are subject to full duty if value > $800 (De Minimis doesn't apply to Section 301/122 goods from China in many cases). |
| Mixed Containers | If plastic flooring is mixed with non-plastic goods, ensure separate HS codes on the invoice. |
| OEM/White Label | Provide authorization letters if claiming brand exclusivity, but HS code remains the same. |
| "Matte" vs. "Glossy" | Surface finish does not change the HS code for plastics. Both fall under 3918. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3918.10.10.40 |
40.3% | High due to Section 301 + 122. |
| π¨π³ China | 3918.10.10.00 |
~10-12% | Import duty for China. |
| πͺπΊ EU | 3918.10.10 |
~6-12% | No Section 301 equivalent, but anti-dumping may apply. |
| π¬π§ UK | 3918.10.10 |
~6-12% | Post-Brexit tariffs. |
π Conclusion:
- USA is the most expensive market due to additional tariffs.
- Accurate classification is vital to avoid 40.3% vs. 22.8% disputes.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring Plastic Flooring as "Carpet" or "Textile Product"
π Result: Customs may accept it at 35%, but if they detect plastic dominance, they may reclassify. If declared as 5904, you save 5.2% compared to 3918, but risk challenges if backing is thin.
β Mistake 2: Using "Other Plastic Articles" (3926) to save on Section 301
π Result: 22.8% vs. 40.3%. High risk of audit and penalty because "Flooring" is specifically listed in 3918.
β Mistake 3: Ignoring Section 122 Tariff (10%)
π Result: Underpayment of duty. 10% is mandatory for Chinese plastic flooring imports to the US as of 2025.
β Correct Practice:
"Matte Plastic Floor Coverings, PVC, Sheet/Tile, for Residential Use, HS 3918.10.10.40, Origin China"
π― VII. Conclusion: Professional Declaration, Cost Control
π― Remember the Rule:
πΉ "If it's plastic flooring, use 3918. Don't risk 3926. Section 122 adds 10% to everything."
πΉ "Total Tax = Base (5.3%) + 301 (25% or 7.5%) + 122 (10%)."
π Pro Tip:
If your product has significant textile backing, consider 5904.90.10.00 (35.0%) to save 5.3% vs. 3918, but ensure the textile layer is substantial enough to justify Chapter 59.
π£ Action Required:
π Confirm Material Composition: Is it 100% plastic or plastic+textile?
π Prepare Detailed Specs: Include photos and structure.
π Apply for Pre-Ruling: If value is high, request a CBP Pre-Ruling to lock in HS 3918.10.10.40 or 3926.90.99.89.
β¨ Clear Classification = Lower Costs = Faster Clearance
πΌ Plastic Flooring Matte is a high-tariff item. Plan accordingly.
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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.