Transparent PVC Table Mat
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
π½οΈ Transparent PVC Table Mat (The "Invisible" Luxury)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "PVC Table Mats"?
A Transparent PVC Table Mat is a decorative and protective sheet made from Polyvinyl Chloride (PVC). In international trade, it is not classified as a kitchen utensil (Chapter 39 does not cover cutlery) nor as a textile (Chapter 57 or 63). It falls squarely under Plastics and Articles Thereof.
Specifically, it is categorized as an "Article of Plastics" because it is a finished product made from plastics (headings 3901β3914) that does not have a specific name elsewhere in the Harmonized System (e.g., itβs not a pipe, bottle, or insulation).
β οΈ Key Distinction Point:
- If it is rigid and used as a cutting board or industrial tray β Might fall under 3926.90.93 (Cutting boards) or 3926.90.97 (Industrial parts).
- If it is flexible/semi-rigid and used for table decoration/protection (like a placemat, coaster, or table protector) β It is an "Other Article of Plastics".
- This specific guide focuses on the standard flexible/semi-rigid table mat, which typically falls under the residual category for "Other."
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
Based on the provided data, the precise classification for a standard Transparent PVC Table Mat is:
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
| 3926.90.99.89 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other | Flexible PVC table mats, placemats, table protectors, decorative vinyl sheets not specifically named | 0.0% |
π Key Note:
- This code is the "catch-all" for plastic articles that donβt fit into more specific categories like packaging, furniture, or toys.
- Do not classify as 3920.49 (Plates, sheets, film, etc.) unless it is sold as raw material or uncut sheeting. Once cut to shape for table use, it becomes an "article" (3926).
π° III. 2026 Latest Tariff Rate Details (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates apply based on the provided data.
π― 1. 3926.90.99.89 ββ Transparent PVC Table Mat (Other Article of Plastics)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Surcharge | 0.0% (As per provided data) |
| IEEPA Surcharge | 0.0% (As per provided data) |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (If applicable under other programs, but tariff is 0 anyway) |
| Legal Basis Path | USITC:3926.90.99.89 β FOOTNOTE:N/A (No specific 301 footnote applied to this sub-category in the provided data) |
π Explanation:
- Unlike many consumer goods from China, PVC table mats under this specific HS code do not attract the additional 25% or 10% tariffs in the provided dataset.
- This is a zero-tariff item, making it highly competitive for import into the US market.
- Caution: Ensure the product is not deemed "China-made" under rules of origin that might trigger other non-tariff barriers, but for tariff purposes, it is 0%.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Material: 100% PVC or PVC blend; Thickness: e.g., 1.5mm; Hardness: Flexible/Semi-rigid |
| β Product Photos | βοΈ | Clear shots showing transparency, edges, and usage (on a table) |
| β Commercial Invoice | βοΈ | Clearly state: "PVC Table Mat, Transparent, For Table Protection" |
| β Packing List | βοΈ | Weight and dimensions per carton |
| β Material Safety Data Sheet (MSDS) | β οΈ Optional but Recommended | Proves compliance with chemical regulations (lead-free, phthalate-free if marketed as such) |
β 2. Declaration Tips (Key Mnemonic)
π₯ "PVC Mats, Not Plates, Not Tableware β Clear as Glass, Tariff is Fair!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Clear PVC Mat | 3926.90.99.89 β "PVC Table Mat" |
Declaring as "Table Linen" (Textile) β Rejection & Penalty |
| Rigid Cutting Board | 3926.90.93 β "Cutting Board" |
Declaring as "Table Mat" β Misclassification Risk |
| Roll of PVC Sheet | 3920.49.90 β "Plates/Sheets" |
Declaring as "Mat" (Finished Good) β Wrong Chapter |
| Vinyl Tablecloth | 5901.10 or 3921.90 (Check material) |
Declaring as "PVC Mat" if itβs textile-based β Discrepancy |
β οΈ Critical Alert:
- Do not describe it as "Cutlery," "Tableware," or "Kitchen Linen."
- Use terms like "Plastic Table Protector," "Vinyl Placemat," or "PVC Table Mat."
- If the mat has a textile backing (e.g., PVC on top, fabric on bottom), it may be classified differently (as a textile or composite). The provided data assumes 100% PVC.
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| PVC with Non-Woven Backing | May be classified as a textile product (Chapter 59 or 63). Verify composition. If >50% PVC by weight, it may still be Chapter 39, but consult a customs broker. |
| Embossed or Printed Design | Still falls under 3926.90.99.89 as long as itβs primarily a plastic article. |
| Custom-Shaped Mats | As long as they are not specifically named (e.g., not "coasters" which might have different sub-codes), they remain "Other Articles." |
| Anti-Fatigue Mats (Thick, >5mm) | May be classified under 3926.90.97 (Industrial/Commercial use) or 3926.90.93. Ensure thickness and intended use are clear. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
0.0% | No special certs | Best market for tariff-free entry |
| π¨π³ China | 3926.90.99.89 |
0% (Export) / 5% (Import) | CCC (if applicable) | Domestic production is competitive |
| πͺπΊ EU | 3926.90.99 |
0% (if GSP/FTA applies) | REACH (Chemicals) | Strict chemical compliance (Phthalates) |
| π¬π§ UK | 3926.90.99 |
0% | UKCA | Post-Brexit rules apply |
| π¦πΊ Australia | 3926.90.99 |
5% | RCM/Chemicals | Higher baseline tariff |
π Conclusion:
- The US offers a significant advantage with 0% tariff on this specific HS code, avoiding the Section 301 surcharges that hit many other PVC products.
- Ensure chemical compliance (especially for the EU/UK) regarding phthalates and lead, even if tariffs are 0.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring as "Tablecloth" (Textile)
π Consequence: Misclassification. PVC is plastic, not textile. Risk of penalty and duty reassessment.
β Mistake 2: Using "Vinyl" without specifying material composition
π Consequence: Customs may ask for clarification. "Vinyl" is a trade term; "PVC" is the chemical/legal term. Use PVC.
β Mistake 3: Ignoring thickness and rigidity
π Consequence: Thick, rigid mats might be classified as "Industrial" or "Flooring," leading to different codes. Ensure itβs marketed as a table mat.
β Correct Declaration:
"PVC Table Mat, Transparent, 1.5mm Thick, Plastic Article for Table Protection, HS 3926.90.99.89, Made in China"
π― VII. Conclusion: Zero Tariff Opportunity β Donβt Miss It!
π― Key Takeaway:
πΉ "PVC Table Mats, Classify as 3926.90.99.89, Tariff is ZERO, Import with Ease!"
πΉ "No Section 301, No IEEPA, Just Pure Profit β But Check Chemical Rules!"
π Pro Tip:
Even with 0% tariff, ensure your supplier provides a Declaration of Conformity for chemical safety (especially for food-contact surfaces, if applicable). While not a tariff issue, itβs a critical customs clearance requirement in the US and EU.
π£ Immediate Action:
π Contact your customs broker to confirm the final HS code based on the exact product specifications (thickness, backing, intended use).
π Leverage the 0% tariff to undercut competitors who may be misclassified or sourcing from higher-tariff countries.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Cost Efficiency is Key β Let the 0% Tariff Work for You!
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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.