Square Meter Unit
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5407522040 | 49.9% | CN | US | Official Doc |
| 5903902500 | 42.5% | CN | US | Official Doc |
| 3918101040 | 40.3% | CN | US | Official Doc |
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AI Analysis
π Square Meter Unit (Fabrics, Coated Textiles, & Floorings)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What is a "Square Meter" in Trade?
In international trade, "Square Meter" is rarely a standalone commodity. It is a unit of measurement applied to flexible materials, primarily textiles, coated fabrics, and flooring coverings. The correct HS Code depends entirely on the material composition, processing method, and intended use.
β οΈ Critical Distinction:
- If it is a plain woven/knitted fabric without coating β Chapter 54 (Synthetic Filament Yarn Fabrics).
- If it is coated/laminated for durability/waterproofing β Chapter 59 (Impregnated/Coated Textiles).
- If it is used for flooring/wall covering (vinyl/PVC based) β Chapter 39 (Plastics/Sheeting).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Processing Type |
|---|---|---|---|
5407.52.20.40 |
Woven fabric of synthetic filaments, flat width β₯ 30cm | Standard synthetic fabrics (polyester/nylon), non-coated, woven form | β Woven Synthetic Fabric |
5903.90.25.00 |
Textile fabrics impregnated, coated, covered or laminated with plastics (other than those of heading 5902) | Coated fabrics, tarpaulins, waterproof textiles, PVC-coated polyester | β Coated/Laminated Textile |
3918.10.10.40 |
Flooring coverings of plastics, whether or not self-adhesive, in rolls or tiles | Vinyl flooring, PVC wall coverings, plastic floor mats | β Plastic Flooring/Wall Covering |
π Key Insight:
- 5407.52.20.40: Applies to standard woven fabrics that meet the morphological characteristics of fabric but are not coated or laminated.
- 5903.90.25.00: Applies when the fabric has been processed with plastics (coating/lamination) for specific functions (e.g., weatherproofing).
- 3918.10.10.40: Specifically for floor or wall coverings made of plastics (often PVC), not general textile fabrics.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025 November 10 onwards (including subsequent imports)
π― 1. 5407.52.20.40 ββ Woven Synthetic Fabric (Uncoated)
| Item | Content |
|---|---|
| Base Tariff | 14.9% (ad valorem) |
| Section 301 Surtax | +25.0% (China-specific) |
| Section 122 Tariff | +10.0% (Specific provision for certain textiles/apparel) |
| Total Tariff | 49.9% |
| Calculation Basis | CIF Value Γ 49.9% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | Base: 5407 β Section 301: Footnote 9903.88.01 β Section 122: Specific Textile Provisions |
π Explanation:
- This is the highest tax bracket among the three options.
- 14.9% is the standard US MFN rate for synthetic woven fabrics.
- 25% is the standard Section 301 penalty on Chinese goods.
- 10% is an additional Section 122 tariff, often applied to textile products.
- Total: 49.9% β This is a very high cost, requiring careful margin analysis.
π― 2. 5903.90.25.00 ββ Coated/Laminated Textile Fabric
| Item | Content |
|---|---|
| Base Tariff | 7.5% (ad valorem) |
| Section 301 Surtax | +25.0% (China-specific) |
| Section 122 Tariff | +10.0% (Specific provision for certain textiles/apparel) |
| Total Tariff | 42.5% |
| Calculation Basis | CIF Value Γ 42.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | Base: 5903 β Section 301: Footnote 9903.88.01 β Section 122: Specific Textile Provisions |
π Note:
- Slightly lower than uncoated fabric due to a lower base rate (7.5%).
- Still subject to the same 25% + 10% surtaxes.
- Total: 42.5% β A moderate-high tariff, but significantly cheaper than5407.52.20.40.
π― 3. 3918.10.10.40 ββ Plastic Flooring/Wall Covering
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | +25.0% (China-specific) |
| Section 122 Tariff | +10.0% (Specific provision for certain textiles/apparel) |
| Total Tariff | 40.3% |
| Calculation Basis | CIF Value Γ 40.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | Base: 3918 β Section 301: Footnote 9903.88.01 β Section 122: Specific Textile Provisions |
π Key Advantage:
- Lowest Total Tariff: 40.3%.
- Only applicable if the product is strictly plastic-based flooring/wall covering (e.g., PVC vinyl).
- Cannot be used for standard textile fabrics, even if they look like floor mats.
- Recommendation: If your product is PVC-based, insist on this HS Code to save ~9.6% vs. the top bracket.
π οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Material composition (e.g., 100% Polyester vs. PVC), width, weight, coating details |
| β Product Photos (Raw & Finished) | βοΈ | Show texture, coating layer, and any logos/labels |
| β Certificate of Origin (CO) | βοΈ | Proof of Chinese origin (triggers Section 301 & 122) |
| β Commercial Invoice | βοΈ | Clearly state "Square Meters" as unit, not just "Pieces" |
| β Packing List | βοΈ | Detail roll sizes, total square meters, and net/gross weight |
| β Third-Party Test Report | βοΈ | For coating adherence (5903) or floor slip resistance (3918) |
β 2. Declaration Strategy (Key Mnemonic)
π₯ "Material Defines Chapter, Coating Changes Code, Flooring is Plastic!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Plain Woven Polyester Fabric | 5407.52.20.40 |
Misdeclare as "Coated" β 42.5% (Risk of audit) |
| PVC-Coated Tarpaulin/Fabric | 5903.90.25.00 |
Misdeclare as "Flooring" β 40.3% (If not actually flooring) |
| Vinyl/PVC Floor Mats | 3918.10.10.40 |
Misdeclare as "Textile" β 49.9% or 42.5% (Overpay or Audit) |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Fabrics | Provide client order + material specs to prove "woven" vs. "coated" |
| Mixed Shipments | If fabrics and floorings are mixed, declare separately to avoid misclassification |
| Sample Imports | Even for samples, Section 301 & 122 apply if over $800 (but de minimis may not apply to textiles) |
| Re-export from 3rd Country | If shipped via Vietnam/Malaysia, ensure Origin Certificate shows China to avoid fraud, but check Transshipment Rules for tariff eligibility |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| πΊπΈ USA | 5903.90.25.00 |
42.5% | N/A | Highest tax burden due to Section 301 + 122 |
| π¨π³ China | 5903.90.25.00 |
7.5% | CCC (if applicable) | No Section 301/122 |
| πͺπΊ EU | 5903.90.90 |
6.5% | CE (if protective) | No Section 301/122 |
| π¬π§ UK | 5903.90.90 |
6.5% | UKCA | Post-Brexit rates |
| π―π΅ Japan | 5903.90.90 |
7.0% | PSE (if electrical) | No Section 301/122 |
π Conclusion:
- USA is the most expensive market due to 40.3%β49.9% total tariffs.
- China, EU, UK, Japan have no Section 301 or Section 122 surtaxes.
- Strategy: Consider nearshoring (Mexico/Vietnam) or pricing absorption if exporting to the US.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Coated Fabric" as "Plain Woven Fabric" (5407)
π Consequence: Customs audits β Penalties + Back Taxes (You underpaid 7.5% base, but risk fines).
β Mistake 2: Declaring "Vinyl Flooring" as "Textile" (5903)
π Consequence: Overpaying 2.2% (42.5% vs 40.3%) + Potential classification dispute.
β Mistake 3: Ignoring "Section 122" for Textiles
π Consequence: 10% Surprise Tax if not included in tariff calculation β Margin Erosion.
β Mistake 4: Using "Piece" as Unit Instead of "Square Meter"
π Consequence: Customs may reject valuation or apply ad-hoc rates β Delays.
β Correct Approach:
"PVC-Coated Polyester Woven Fabric, 1.5m Width, 200gsm, Roll Length 50m, 100 Square Meters Total, Model XYZ"
π― VII. Conclusion: Precision Declaration, Cost Optimization!
π― Remember the Mnemonic:
πΉ "Woven is High, Coated is Mid, Flooring is Low."
πΉ "301 & 122 Add 35%, Plan Your Margin."
πΉ "HS Code Saves Money, Wrong Code Costs Thousands."
π Pro Tip:
If your product is exporting to the US, consider pre-classification rulings from CBP to confirm the correct HS Code (
5407vs5903vs3918).
For large volumes, evaluate duty drawback or bonded warehouse strategies to defer tax payments.
π£ Immediate Action:
π Consult a licensed customs broker + Provide material specs + Apply for Pre-Ruling if uncertain.
π Ensure your commercial invoice clearly states "Square Meters" and material composition to avoid customs queries.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Profit Margin Depends on the Last Digit of the HS Code!
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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) 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.