Polystyrene Plastic Flooring
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5904901000 | 35.0% | CN | US | Official Doc |
| 3926906090 | 39.2% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3918101040 | 40.3% | CN | US | Official Doc |
| 3925900000 | 40.3% | CN | US | Official Doc |
| 5904909000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π’ Polystyrene Plastic Flooring (Plastic Floor Coverings)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Plastic Flooring"?
Polystyrene Plastic Flooring, widely known in the industry as PVC/SPC/LVT flooring or plastic tiles, serves as a primary floor covering for residential, commercial, and industrial applications. In international trade, its classification depends heavily on its material composition, structure (textile base vs. solid plastic), and intended use.
Key Classification Logic: * Textile-Based: If the plastic is merely a coating or covering on a textile backing, it falls under Chapter 59 (Impregnated, Coated, Covered or Laminate Textile Fabrics). * Solid Plastic: If the flooring is entirely made of plastics or plastic sheets without a textile base, it falls under Chapter 39 (Articles of Plastics).
β οΈ Critical Distinction:
- If it has a textile floor covering base (even if coated with plastic) β 5904.90.xx
- If it is a solid plastic sheet/tile (PVC, PS, SPC) β 3926.90.xx or 3918.10.xx
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
Based on the provided data, here are the specific HS Codes and their corresponding tax liabilities for Polystyrene/Plastic Flooring imported from China to the US.
| HS Code | Product Description | Tax Rate (Total) | Tax Detail Breakdown |
|---|---|---|---|
5904.90.10.00 |
Plastic flooring as floor covering, consistent with use as a floor covering made by coating or covering textile base materials. No obvious material conflict with plastic properties. | 35.0% | Base: 0.0% + Section 301: 25.0% + Section 122: 10% |
3926.90.60.90 |
Material is plastic, meeting Chapter 39 requirements for articles made of plastics. Form belongs to the "Other articles" category. | 39.2% | Base: 4.2% + Section 301: 25.0% + Section 122: 10% |
3926.90.99.89 |
Material is plastic, meeting the "plastics" material requirement of HS 3926909989. Form is a finished article with no material conflict. | 22.8% | Base: 5.3% + Section 301: 7.5% + Section 122: 10% |
3918.10.10.40 |
Product name includes material "plastic" and use "flooring". Consistent with classification logic for floor coverings made of polyvinyl chloride (PVC) and other plastics. | 40.3% | Base: 5.3% + Section 301: 25.0% + Section 122: 10% |
3925.90.00.00 |
Material is plastic. Form belongs to building components (flooring). Meets characteristics of "other plastic building components" with no material conflict. | 40.3% | Base: 5.3% + Section 301: 25.0% + Section 122: 10% |
5904.90.90.00 |
Matches material in the carpet/covering category. Infers plastic material belongs to coating/covering form. Consistent with "other" category catch-all logic. | 35.0% | Base: 0.0% + Section 301: 25.0% + Section 122: 10% |
π Key Observation:
- The lowest total tariff is 22.8% (3926.90.99.89).
- The highest total tariff is 40.3% (3918.10.10.40and3925.90.00.00).
- All classifications involve Section 122 tariffs (10%) and varying levels of Section 301 tariffs (7.5% - 25%).
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Additional Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current tariffs apply (Section 122 and Section 301 are active)
π― 1. 5904.90.10.00 & 5904.90.90.00 ββ Floor Coverings (Textile-Based/Coated)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Available (Denied for Section 301/122 goods) |
| Legal Basis Path | Section 122: 34 U.S.C. 3501 β Section 301: 19 CFR 123 β USITC: 5904.90.xx |
π Explanation:
- These codes apply if the flooring is essentially a textile rug or carpet that has been coated or covered with plastic.
- The base duty is 0%, but the heavy hit comes from the 25% Section 301 and 10% Section 122 tariffs.
- Risk: If the textile base is minimal or non-existent, customs may reclassify it to Chapter 39, leading to different tax implications.
π― 2. 3926.90.60.90 & 3926.90.99.89 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 4.2% (for .60.90) / 5.3% (for .99.89) |
| Section 301 Tariff | +25% (for .60.90) / +7.5% (for .99.89) |
| Section 122 Tariff | +10% |
| Total Tariff | 39.2% (.60.90) / 22.8% (.99.89) |
| Tax Calculation | CIF Value Γ Rate |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | Section 301 / Section 122 β USITC: 3926.90.xx |
π Explanation:
-3926.90.99.89is the most cost-effective option at 22.8% total, provided the product can be justified as a general "plastic article" without being classified specifically as flooring under other chapters.
-3926.90.60.90carries a higher burden due to the 25% Section 301 tariff.
π― 3. 3918.10.10.40 & 3925.90.00.00 ββ Plastic Flooring / Building Components
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | Section 301 / Section 122 β USITC: 3918.10 / 3925.90 |
π Explanation:
-3918.10.10.40is the standard classification for plastic floor coverings (like PVC/SPC/LVT). It attracts the full 25% Section 301 tariff.
-3925.90.00.00classifies it as a plastic building component. This is less common for finished flooring but may apply if sold as raw building material.
- Highest Tax Risk: These two codes result in the highest total duty (40.3%).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Preparation Checklist (Missing Items = Delays)
| Document | Required | Notes |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state material composition (e.g., "100% Plastic," "PVC Core," "Textile Backing"). |
| β Technical Diagrams | βοΈ | Show layer structure. Is there a textile base? Is it solid plastic? |
| β Product Photos | βοΈ | Clear shots of the product, packaging, and labels. |
| β Commercial Invoice | βοΈ | Description must match HS Code logic (e.g., "Plastic Floor Tiles" vs. "Textile Floor Covering"). |
| β Packing List | βοΈ | Detailed weight and dimensions. |
β 2. Classification Strategy (Key Mnemonics)
π₯ "Textile Base = Ch59 (35%); Solid Plastic = Ch39 (22.8%-40.3%); Structure Determines Destiny!"
| Scenario | Recommended HS Code | Risk |
|---|---|---|
| Flooring with obvious textile backing | 5904.90.10.00 or 5904.90.90.00 |
Low risk if backing is significant. Tax: 35% |
| Solid Plastic Tiles (SPC/LVT) without textile | 3926.90.99.89 |
Optimal Choice. Tax: 22.8% |
| Standard PVC/Plastic Flooring | 3918.10.10.40 |
High Tax. Tax: 40.3% |
| Plastic Sheets for Construction | 3925.90.00.00 |
High Tax. Tax: 40.3% |
π Strategic Tip:
If your product is solid plastic (no textile), argue for3926.90.99.89to save 17.5% in duties compared to3918.10.10.40. Ensure the description emphasizes "Plastic Article" rather than "Flooring" if possible, though accuracy is paramount.
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Composite Materials | If it contains both textile and plastic, provide a detailed breakdown of percentages. Customs may prioritize the essential character (textile vs. plastic). |
| New Product Types | Apply for a Pre-Ruling (Advance Ruling) from CBP to confirm the HS Code and avoid post-clearance audits. |
| Section 122 Exemptions | Currently, Section 122 tariffs are active for many Chinese goods. Verify if your specific product type is exempt (unlikely for plastic flooring). |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 (Best Case) |
22.8% - 40.3% | FTC Labeling, CPSIA (if kids' product) | High tariffs due to Section 301 & 122. |
| π¨π³ China | 3918.10.10.40 |
5% - 10% | CCC (if applicable) | Low entry barrier. |
| πͺπΊ EU | 3918.10.90 |
0% - 6.5% | CE, REACH | No Section 301 equivalent. |
| π¬π§ UK | 3918.10.90 |
0% - 6.5% | UKCA | Post-Brexit rules apply. |
| π¦πΊ Australia | 3918.10.90 |
5% | RCM | No major anti-dumping duties for plastic flooring. |
π Conclusion:
- The US market is the most challenging due to the combination of Section 301 (25%) and Section 122 (10%) tariffs.
- Cost Optimization: Focus on classifying solid plastic flooring under3926.90.99.89(22.8%) rather than3918.10.10.40(40.3%) if technically feasible.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Misclassifying solid plastic flooring as 3918.10.10.40
π Consequence: Paying 40.3% tax instead of 22.8% β Overpayment!
β Error 2: Misclassifying plastic-coated textile flooring as 3926.90.xx
π Consequence: Customs may reject the declaration for incorrect material description β Audit & Penalty!
β Error 3: Ignoring Section 122 (10%)
π Consequence: Underestimating total landed cost β Profit Margin Erosion!
β Correct Approach:
"Solid Plastic Vinyl Flooring Tiles, 100% Polyvinyl Chloride, No Textile Backing, Commercial Grade" β Supports
3926.90.99.89.
π― VII. Conclusion: Professional Classification, Cost Efficiency!
π― Remember the Mnemonic:
πΉ "Textile Base = 35%; Solid Plastic = 22.8%; PVC Flooring = 40.3%."
πΉ "Check the structure, choose the right chapter, save thousands in duties!"
π Pro Tip:
If your product is exclusively plastic (no textile), always investigate
3926.90.99.89first. It offers the lowest tariff (22.8%).
Apply for a CBP Pre-Ruling to secure this classification and avoid post-import audits.
π£ Immediate Action:
π Consult with a licensed customs broker.
π Provide detailed material composition reports.
π Optimize your HS Code to maximize profit margins in the US market!
β¨ Professional clearance starts with accurate classification!
πΌ Every percentage point matters in global trade!
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.