Waterproof Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6807100000 | 35.0% | CN | US | Official 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 |
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AI Analysis
π§οΈ Waterproof Cover (Waterproof Film / Sheet)
π HS Code Classification & Tariff Guide | 2026 Latest Tariff Rules | Professional Customs Clearance Strategy
π One Product, Five Possible HS Codes β Know Which One Applies to Your Shipment!
π¦ 1. Product Definition & Classification: What Exactly Is a "Waterproof Cover"?
A waterproof cover is a protective layer used to shield equipment, vehicles, outdoor furniture, construction materials, or packaging from moisture, rain, UV exposure, and environmental damage. It is typically flexible, thin, and sheet-like, and can be made from various materials such as:
- Plastic films (e.g., PE, PVC, HDPE)
- Polymer-based membranes
- Asphalt or bituminous sheets
- Textile-based coated fabrics (e.g., polyester coated with PVC or PU)
β οΈ Critical Insight:
The correct HS code depends not just on the name, but on material composition, physical form, and manufacturing process. Misclassification can lead to severe overpayment, delays, or penalties.
π 2. HS Code Breakdown: 5 Possible Classifications (With Detailed Justification)
| HS Code | Product Description | Why It Matches | Tax Rate | Key Evidence |
|---|---|---|---|---|
6807.10.00.00 |
Asphalt or bituminous sheets, membranes, or films, for waterproofing | Matches if the cover is made from asphalt/bitumen-based material and has a film/sheet form suitable for roofing, tunneling, or foundation protection | 35.0% | Based on material & morphology: "membrane" implies asphalt-like material; physical form fits waterproofing applications |
3926.90.99.89 |
Other plastic articles, not elsewhere specified, including films/sheets | Applies when the cover is plastic-based (e.g., PE, PVC) but not covered under more specific subheadings | 22.8% | Material: plastic/high polymer; Form: film/sheet; Use: general waterproofing; Not listed elsewhere β falls under "other" |
5907.00.15.00 |
Textile fabrics coated, impregnated, or covered with plastics or rubber, for waterproofing | If the cover is fabric-based (e.g., polyester, nylon) with a plastic coating (PVC/PU) for waterproofing | 43.0% | Name: "waterproof cover" β implies textile base; "coated" or "covered" β fits this category |
5907.00.60.00 |
Textile fabrics coated, impregnated, or covered with plastics or rubber, for waterproofing (other than 5907.00.15.00) | Same as above, but for non-specific textile substrates or different coating types | 35.0% | Form: film/plate; Material: synthetic fibers or plastic-coated textiles; Common for industrial covers |
3926.90.45.90 |
Other plastic sheets, plates, film, or strip, for gaskets, seals, or washers | If the cover functions as a seal, gasket, or cushion (e.g., in HVAC, machinery, or vehicle sealing) | 13.5% | Shape: membrane/strip; Function: sealing/insulating; Material: plastic film; Fits "other plastic products" |
β Key Takeaway:
- Material determines the primary HS code
- Form (film, sheet, membrane) and function (sealing, covering, coating) are critical for final selection
- Do not assume βwaterproof coverβ = one code β it varies!
π° 3. 2026 U.S. Tariff Breakdown (China-Origin, Effective Nov 10, 2025)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025
β Legal Basis: IEEPA + USITC Section 301 + Footnote 9903.88.01
π― 1. 6807.10.00.00 β Asphalt-Based Waterproof Membranes
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC 301 Duty | +25.0% (Section 301 β China Trade War) |
| IEEPA Emergency Duty | +10.0% (International Emergency Economic Powers Act) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not allowed (denied under 9903.88.01) |
| Legal Path | IEEPA:9903.01.25 β USITC:6807.10.00.00 β FOOTNOTE:9903.88.01 |
π Why So High?
- Asphalt-based membranes are considered industrial construction materials
- Subject to dual-layer tariffs under U.S. trade war policies
- Common in roofing, tunnels, and infrastructure β high strategic value
π― 2. 3926.90.99.89 β General Plastic Film/Sheet (Non-Specific)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| USITC 301 Duty | +7.5% |
| IEEPA Emergency Duty | +10.0% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF Γ 22.8% |
| De Minimis Exemption | β Not allowed |
| Legal Path | IEEPA:9901.25 β USITC:3926.90.99.89 β FOOTNOTE:9903.88.01 |
π Best for: PE/PVC films, flexible plastic covers, agricultural covers
- Lower than asphalt, but still high due to China origin
- No de minimis β even small shipments face full duty
π― 3. 5907.00.15.00 β Coated Textile Fabric (Plastic-Coated)
| Item | Detail |
|---|---|
| Base Tariff | 8.0% |
| USITC 301 Duty | +25.0% |
| IEEPA Emergency Duty | +10.0% |
| Total Effective Duty | 43.0% |
| Tax Calculation | CIF Γ 43% |
| De Minimis Exemption | β Not allowed |
| Legal Path | IEEPA:9903.01.24 β USITC:5907.00.15.00 β FOOTNOTE:9903.88.01 |
π Red Flag Alert:
- Highest tariff among all options
- Applies to textile-based waterproof covers (e.g., tarpaulins, outdoor gear, truck covers)
- If your product is fabric + plastic coating, this is likely your code
π― 4. 5907.00.60.00 β Other Coated Textile Fabrics
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC 301 Duty | +25.0% |
| IEEPA Emergency Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not allowed |
| Legal Path | IEEPA:9903.01.24 β USITC:5907.00.60.00 β FOOTNOTE:9903.88.01 |
π When to Use:
- If your cover is textile-based but not covered under 5907.00.15.00
- Often used for industrial tarpaulins, temporary shelters, or vehicle covers
π― 5. 3926.90.45.90 β Plastic Seals, Gaskets, Washers (Sealing Function)
| Item | Detail |
|---|---|
| Base Tariff | 3.5% |
| USITC 301 Duty | +0.0% (no additional duty) |
| IEEPA Emergency Duty | +10.0% |
| Total Effective Duty | 13.5% |
| Tax Calculation | CIF Γ 13.5% |
| De Minimis Exemption | β Not allowed |
| Legal Path | IEEPA:9903.01.24 β USITC:3926.90.45.90 β FOOTNOTE:9903.88.01 |
π Best for:
- Sealing covers (e.g., around doors, windows, machinery)
- Flat, thin plastic sheets used as gaskets
- Lowest tariff if your product fits this functional definition
π οΈ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Essential Documents (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specification Sheet | βοΈ | Shows material (PE, PVC, polyester), thickness, coating type |
| β Material Safety Data Sheet (MSDS) | βοΈ | Confirms polymer type (e.g., PVC, HDPE, PU) |
| β High-Resolution Product Photos | βοΈ | Must show texture, coating, thickness, and shape |
| β Technical Drawing / Cutaway Diagram | βοΈ | Proves whether itβs a coated fabric or pure plastic film |
| β Commercial Invoice | βοΈ | Must include exact product name, material, function, and intended use |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility |
| β Test Report (e.g., Water Resistance, UV Stability) | βοΈ | Supports classification claim |
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π₯ βMaterial First, Form Second, Function Last β One Code, One Duty!β
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| Plastic film (PE/PVC), no fabric | 3926.90.99.89 or 3926.90.45.90 |
5907.00.15.00 (if no textile base) |
| Fabric + PVC coating | 5907.00.15.00 or 5907.00.60.00 |
3926.90.99.89 (if fabric-based) |
| Asphalt-based sheet | 6807.10.00.00 |
3926.90.99.89 (wrong material) |
| Sealing gasket, flat plastic | 3926.90.45.90 |
3926.90.99.89 (wrong function) |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Mixed material cover (e.g., fabric + plastic + rubber) | Declare as textile-based if fabric is primary β 5907.00.15.00 or 5907.00.60.00 |
| Cover used in construction (roofing, tunnel) | Likely 6807.10.00.00 β verify asphalt content |
| Cover for industrial machinery (sealing) | Use 3926.90.45.90 β lowest tax |
| Custom-designed cover (OEM) | Provide design drawings + material proof to support classification |
| Cover used in agriculture (greenhouse, silage) | 3926.90.99.89 (plastic film) unless coated fabric |
π 5. Global Market Comparison (2026 Tariff Snapshot)
| Country | Recommended HS Code | Base Tariff | Additional Duties | Notes |
|---|---|---|---|---|
| πΊπΈ USA | Varies (see above) | 0β8% | +25% (USITC) +10% (IEEPA) | All codes face 35%+ if China-origin |
| π¨π³ China | 3926.90.99.89 / 5907.00.60.00 |
5% | None | No extra tariffs |
| πͺπΊ EU | 3926.90.99.89 / 5907.00.60.00 |
0% (if CE compliant) | None | No 301/IEEPA duties |
| π¦πΊ Australia | 3926.90.99.89 |
5% | None | RCM certification required |
| π―π΅ Japan | 3926.90.99.89 |
0% | None | PSE certification needed |
π Insight:
- The U.S. is the only market with 35%+ tariffs on China-origin waterproof covers
- EU, Japan, Australia, and China have much lower or zero additional duties
π¨ 6. Common Mistakes & How to Avoid Them
β Mistake 1: Declaring all waterproof covers as 3926.90.99.89
π Risk: If itβs fabric-based, youβre underpaying β may trigger audit or retroactive duty
β Mistake 2: Using 5907.00.15.00 for a pure plastic film
π Risk: 43% duty instead of 22.8% β overpayment by 20%
β Mistake 3: Not including material proof in invoice
π Risk: Customs may reclassify β delays, penalties, or rejection
β Mistake 4: Assuming "waterproof cover" = one code
π Risk: Misclassification β 45%+ tariff on a 13.5% product
β Correct Approach:
Use material + form + function to determine the code.
Example:βPVC-coated polyester tarpaulin, 2mm thick, for truck cover, waterproof, UV-resistant, Model XYZ, CE & RoHS certifiedβ
π― 7. Final Verdict: Choose Wisely, Pay Less, Ship Faster
πΉ If plastic film (no fabric) β
3926.90.99.89(22.8%) or3926.90.45.90(13.5%)
πΉ If fabric + coating β5907.00.15.00(43%) or5907.00.60.00(35%)
πΉ If asphalt-based β6807.10.00.00(35%)β Pro Tip:
- Use Vietnam, Mexico, or Thailand as origin β IEEPA exemption possible β 0% tariff
- Apply for Advance Ruling (Pre-Clearance) β lock in the correct HS code before shipment
π 8. Call to Action: Donβt Guess β Verify!
π Contact a licensed customs broker today
π₯ Submit product photos, material specs, and use case
π Get a formal HS Code ruling β avoid costly mistakes
β¨ Your Product. Your Profit. Your Precision.
πΌ One wrong code = 30% more in tariffs. One right code = millions saved.
π Get it right from the start β ship smarter, not harder!
π£ Ready to clear customs like a pro?
β Download our free HS Code Decision Tree
β Book a free 30-min customs audit
β Start your next shipment with confidence!
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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.