Water Repellent Coating
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 5907001500 | 43.0% | CN | US | Official Doc |
| 5907006000 | 35.0% | CN | US | Official Doc |
| 3926904590 | 13.5% | CN | US | Official Doc |
| 6807100000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Water Repellent Coating (Waterproof Membrane)
π HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
π One Product, Five Possible HS Codes β Know Which One Fits Your Shipment!
β Product Name: Water Repellent Coating / Waterproof Membrane
β Target Market: United States (US), EU, Australia, Japan, China
β Effective Date: 2025β2026 (Updated Tariff Schedule)
β Key Insight: The same product can fall under five different HS codes, each with radically different tariffs β from 13.5% to 43.0%!
π¦ δΊγHS Code Classification Breakdown (2026 Official Tariff Mapping)
| HS Code | Product Description | Material & Form | Key Use Case | Tax Risk Level |
|---|---|---|---|---|
3926.90.99.89 |
Other plastic articles, not elsewhere specified | Plastic or polymer-based film, unlisted | General waterproofing (e.g., packaging, construction) | β οΈ Medium |
5907.00.15.00 |
Coated or impregnated textile fabrics, other | Artificial fiber or plastic-coated fabric | Roofing, tenting, industrial covers | π₯ High |
3926.90.45.90 |
Other plastic articles, including gaskets/seals | Plastic film used as gasket, seal, or washer | Sealing joints, doors, windows | β οΈ Medium |
6807.90.00.10 |
Other asphalt or tar-based products | Asphalt, coal tar pitch-based coating | Roofing membranes, waterproofing for buildings | π₯ High |
5907.00.60.00 |
Coated or impregnated textile fabrics, other | Synthetic fiber-based coated fabric | Waterproof fabric for outdoor gear, tents | π₯ High |
π― Critical Insight:
- "Waterproof membrane" is NOT a single HS code β it's a functional description, not a technical one.
- The correct code depends on material, structure, and end-use.
- Misclassification can lead to overpayment, penalties, or seizure.
π° δΈγ2026 Latest Tariff Breakdown (US Market, China-Origin)
π Applicable to: United States (US)
π Origin: China (CN)
π Effective: November 10, 2025 (Post-301, IEEPA, and Section 122 Updates)
π― 1. 3926.90.99.89 β Plastic Film (General Waterproofing)
| Item | Detail |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Section 301 (USITC) Add-on | +7.5% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.90.99.89 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The product is plastic-based, film-shaped, and not listed in more specific subheadings.
- Matches "other plastic articles" β common for generic waterproof films.
π― 2. 5907.00.15.00 β Coated Textile Fabric (Coated/Impregnated)
| Item | Detail |
|---|---|
| Base Duty | 8.0% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 43.0% |
| Tax Calculation | CIF Γ 43.0% |
| De Minimis Exemption | β Not applicable |
| Legal Basis Path | IEEPA:9901.25 β USITC:5907.00.15.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The product is fabric-based (e.g., polyester, nylon) coated with waterproof resin.
- Common in tents, tarps, industrial covers.
- Highest tariff due to USITC 25% β this is the most punitive rate.
π― 3. 3926.90.45.90 β Plastic Gaskets & Seals
| Item | Detail |
|---|---|
| Base Duty | 3.5% |
| Section 301 (USITC) Add-on | +0.0% (no additional duty) |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 13.5% |
| Tax Calculation | CIF Γ 13.5% |
| De Minimis Exemption | β Not applicable |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3926.90.45.90 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The product is used as a seal or gasket (e.g., window, door, equipment joints).
- Lowest tariff among the five β ideal if itβs a sealing component.
π― 4. 6807.90.00.10 β Asphalt/Tar-Based Waterproofing
| Item | Detail |
|---|---|
| Base Duty | 2.7% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 37.7% |
| Tax Calculation | CIF Γ 37.7% |
| De Minimis Exemption | β Not applicable |
| Legal Basis Path | IEEPA:9901.25 β USITC:6807.90.00.10 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Made from bitumen, asphalt, or coal tar pitch.
- Used in roofing membranes, foundation waterproofing, tunnel lining.
- High USITC 25% due to material type β very expensive.
π― 5. 5907.00.60.00 β Coated Synthetic Fabric (Non-Specific)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Γ 35.0% |
| De Minimis Exemption | β Not applicable |
| Legal Basis Path | IEEPA:9901.25 β USITC:5907.00.60.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Textile-based, coated with synthetic waterproof layer (e.g., PVC, PU).
- Used in outdoor gear, backpacks, rainwear, military tents.
- Zero base duty, but 25% USITC + 10% IEEPA = 35% total.
π οΈ εγCustoms Clearance Best Practices (Pro Tips)
β 1. Required Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specification Sheet | βοΈ | Shows material (plastic, fabric, asphalt), thickness, coating type |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves composition (e.g., PVC, polyethylene, asphalt) |
| β Product Photos (Clear, with label) | βοΈ | Confirms structure: film, coated fabric, gasket, etc. |
| β Third-Party Test Report | βοΈ | Water resistance, peel strength, UV stability |
| β Commercial Invoice | βοΈ | Must state exact product name and use case |
| β Certificate of Origin (CO) | βοΈ | For tariff eligibility (e.g., Vietnam, Mexico may qualify for lower rates) |
| β Packing List | βοΈ | Shows if it's sold as a component or finished product |
β 2.η³ζ₯ζε·§οΌKey Phrases to UseοΌ
π₯ βUse the right name, get the right code!β
| Product Type | Correct HS Code | Recommended Declaration Phrase |
|---|---|---|
| Plastic film (no fabric) | 3926.90.99.89 |
"Plastic waterproof film, non-woven, for packaging and construction" |
| Coated fabric (tent, tarp) | 5907.00.15.00 |
"PVC-coated polyester fabric, waterproof, for industrial tarpaulins" |
| Sealing gasket | 3926.90.45.90 |
"Plastic gasket/seal, used in door/window joints, waterproof" |
| Asphalt-based membrane | 6807.90.00.10 |
"Bitumen-based waterproofing sheet, for roofing and foundations" |
| Synthetic-coated fabric | 5907.00.60.00 |
"Waterproof PU-coated nylon fabric, for outdoor apparel" |
π« Never say: "Waterproof membrane" β too vague!
β Always say: "PVC-coated polyester fabric, used in tent manufacturing"
β 3. Special Cases & Risk Mitigation
| Scenario | Solution |
|---|---|
| Product is dual-use (e.g., seal + coating) | Use most specific code (e.g., 3926.90.45.90 if itβs a gasket) |
| Product is custom-made for a client | Submit pre-ruling request (Advance Ruling) to avoid disputes |
| Product from Vietnam/Mexico | Apply for IEEPA exemption β 0% tariff possible |
| Product has no clear material | Provide lab test report to prove composition |
| Shipment is small (under $800) | De Minimis applies β 0% duty (but only if code allows) |
π δΊγGlobal Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | USITC/IEEPA Add-on | Total Duty | Key Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | Varies | 0β8% | +25% +10% | 13.5%β43.0% | No de minimis for China-origin |
| π¨π³ China | 3926.90.99.89 |
5% | 0% | 5% | No extra tariffs |
| πͺπΊ EU | 5907.00.60.00 |
0% | 0% | 0% | CE mark required |
| π¦πΊ Australia | 3926.90.45.90 |
5% | 0% | 5% | RCM compliance |
| π―π΅ Japan | 5907.00.15.00 |
0% | 0% | 0% | PSE certification |
π Key Takeaway:
- USA is the most expensive market for China-origin waterproof coatings.
- Vietnam/Mexico origin can avoid 301 tariffs β consider shifting production.
π ε γCommon Mistakes & Pitfalls (Avoid These!)
β Mistake 1: Using βWaterproof Membraneβ as the product name
π Result: Customs canβt determine material β random code assigned β high tariff
β Mistake 2: Not providing material test reports
π Result: Customs may assume itβs textile-based β 43% tariff instead of 13.5%
β Mistake 3: Shipping from China without CO or pre-ruling
π Result: Seizure, delay, or 100% penalty
β Mistake 4: Treating all waterproof films as the same
π Result: Paying 43% instead of 13.5% β $10k+ in extra cost per container
β Correct Approach:
"PVC-coated polyester fabric, 0.6mm thick, for industrial tarpaulins, tested for water resistance (IPX4), used in construction"
π― δΈγFinal Verdict: Choose Your Code Wisely!
πΉ Lowest Tax:
3926.90.45.90(13.5%) β if it's a seal/gasket
πΉ Highest Tax:5907.00.15.00(43.0%) β if it's coated fabric
πΉ Avoid China-origin in US? Consider Vietnam/Mexico production β 0% tariff
π£ Immediate Action Plan:
π Contact a licensed customs broker + provide:
- Product photos
- Material test report
- Use case description
- Request HS Code pre-ruling (Advance Ruling)π Save Thousands:
- Correct code = 13.5% vs 43.0% = $29,500 saved per 20ft container
- Avoid penalties, delays, and rejections
β¨ Pro Tip:
"The name you use on the invoice decides your tax rate. Donβt guess β prove it."
πΌ Your Product. Your Tax. Your Risk.
β
Accurate HS Code = Lower Cost + Faster Clearance + Zero Penalties
π Start with the right classification β and ship with confidence!
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.