coating/lining non rubber/plastic/paper/glass fiber
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5907001500 | 43.0% | CN | US | Official Doc |
| 5907003500 | 43.0% | CN | US | Official Doc |
| 3921901950 | 40.3% | CN | US | Official Doc |
| 4811908050 | 35.0% | CN | US | Official Doc |
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AI Analysis
π¨ Coating/Lining Textiles & Films (Non-Rubber/Plastic/Paper/Glass Fiber)
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Strategic Import Strategy
π I. Product Definition & Classification: Do You Really Know "Coated Fabrics"?
Coated and lined fabrics are essential materials in industrial, automotive, medical, and packaging sectors. In international trade, the classification hinges strictly on the base material and the nature of the coating, while explicitly excluding specific categories like rubber, plastic, paper, and glass fiber.
Key Material Categories: * Synthetic/Man-made Fibers: Fabrics based on polyester, nylon, acrylic, etc., with specialized impregnation or coating (not PVC/PE rubber/plastic type). * Other Fibers: Natural or other composite fibers treated similarly. * Plastic-Coated Films (Specific Case): While generally excluded, certain plastic-based boards/sheets/films that meet specific "plastic-made" definitions may fall under alternative HS codes (e.g., Chapter 39). * Paper-Based Coatings: Paper impregnated or coated with substances other than rubber or plastic falls under Chapter 48.
β οΈ Critical Distinction:
- If the base is Fabric/Textile β Chapter 59 (Codes 5907.00.15.00 / 5907.00.35.00)
- If the base is Paper β Chapter 48 (Code 4811.90.80.50)
- If the base is Plastic Film/Sheet (non-woven or specific structure) β Chapter 39 (Code 3921.90.19.50)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Scenario | Exclusions |
|---|---|---|---|
5907.00.15.00 |
Coated/Lined Textiles (Non-Rubber/Plastic/Paper/Glass Fiber) - Man-made Fibers | Synthetic fabrics impregnated, coated, or covered; industrial belts, medical textiles, special apparel. | β Rubber, Plastic, Paper, Glass Fiber |
5907.00.35.00 |
Coated/Lined Textiles (Non-Rubber/Plastic/Paper/Glass Fiber) - "Other" Category | Generic coated fabrics not specified elsewhere; fallback category for consistent material form. | β Rubber, Plastic, Paper, Glass Fiber |
3921.90.19.50 |
Plastic Plates, Sheets, Film, Foil (Non-Specific Material) | Plastic-based coatings/films matching board/sheet/film morphology; includes "plastic-made" requirements. | β Specific plastic films already classified elsewhere |
4811.90.80.50 |
Coated/Impregnated Paper | Paper impregnated or coated; clear paper base definition; "Other" fallback principle. | β Rubber-coated paper, Plastic-laminated paper |
π Key Reminder:
- Textile Base: Always prioritize Chapter 59. The phrase "Non-rubber/plastic/paper/glass fiber" is the defining constraint for 5907. - Paper Base: If the substrate is paper, regardless of the coating (unless it's rubber/plastic lamination that changes the essential character), it may fall under 4811. - Plastic Base: If the product is essentially a plastic sheet/film with coating, check Chapter 39. The summary indicates inclusion if it fits "plastic-made" morphology.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 5907.00.15.00 & 5907.00.35.00 ββ Coated Textiles (Non-Rubber/Plastic/Paper/Glass Fiber)
| Item | Detail |
|---|---|
| Base Tariff Rate | 8.0% (Ad Valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Effective Rate | 43.0% |
| Tax Calculation | CIF Value Γ 43% |
| De Minimis Exemption Eligible | β No (deny_de_minimis) |
| Legal Basis Path | USITC:5907.00.15.00 β FOOTNOTE:301 β IEEPA:122 |
π Explanation:
- The 8% base rate is the standard MFN rate for coated textiles. - The 25% surtax is the standard Section 301 tariff for most Chinese industrial textiles. - The 10% IEEPA surtax applies specifically under Section 122 (or related emergency powers) for Chinese imports. - Total 43% is a significant cost driver. Proper classification within Chapter 59 is crucial to avoid misclassification penalties.
π― 2. 3921.90.19.50 ββ Plastic-Coated Films/Sheets
| Item | Detail |
|---|---|
| Base Tariff Rate | 5.3% (Ad Valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Effective Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption Eligible | β No (deny_de_minimis) |
| Legal Basis Path | USITC:3921.90.19.50 β FOOTNOTE:301 β IEEPA:122 |
π Explanation:
- Although the base rate is lower (5.3% vs 8.0%), the surtaxes remain the same. - Total 40.3% is slightly lower than the textile category, but classification must strictly follow the "plastic-made" morphology rule.
π― 3. 4811.90.80.50 ββ Coated/Impregnated Paper
| Item | Detail |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption Eligible | β No (deny_de_minimis) |
| Legal Basis Path | USITC:4811.90.80.50 β FOOTNOTE:301 β IEEPA:122 |
π Explanation:
- Most Favorable Rate: With a 0% base rate, the total tax is 35.0%, which is the lowest among the four codes. - Critical Constraint: The product must have a paper base. If the base is fabric, this code is invalid. Misclassification here can lead to severe penalties.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail base material (Fabric/Paper/Plastic), coating type, and thickness. |
| β Material Composition Report | βοΈ | Proof that it is NOT rubber, plastic, paper (if claiming 5907), or glass fiber. |
| β Product Photos (Including Labels) | βοΈ | Show texture, layering, and any markings indicating material type. |
| β Third-Party Test Report | βοΈ | Lab report confirming base fiber content (e.g., 100% Polyester) or paper weight. |
| β Commercial Invoice | βοΈ | Clearly state: "Coated Fabric, Non-Rubber, Non-Plastic Base" or "Impregnated Paper". |
| β Packing List | βοΈ | Consistent with invoice; no hidden items that could alter classification. |
β 2. Declaration Tips (Key Mantra)
π₯ "Base Material First, Coating Second, Name Precise, Tax Optimized!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Synthetic Fabric with Special Coating | 5907.00.15.00 |
Declare as "Plastic Sheet" β 40.3% (if incorrectly classified) or 43% (correct) |
| Paper with Impregnation | 4811.90.80.50 |
Declare as "Textile" β 43% (Higher tax!) |
| Plastic Film with Coating | 3921.90.19.50 |
Declare as "Paper" β 35% (But illegal if not paper) |
| Glass Fiber Reinforced | Excluded from 5907 | Must find alternative code; 5907 explicitly excludes glass fiber. |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Multi-Layer Products | If layers include rubber/plastic, 5907 is invalid. Check Chapter 39 or 40. |
| OEM Custom Coatings | Provide client order + coating formula/spec to prove itβs not standard rubber/plastic. |
| Mixed Shipment | Separate declarations are required for fabric, paper, and plastic items. Mixed containers risk delays. |
| Origin Verification | Ensure CO (Certificate of Origin) matches the declared material. Discrepancies trigger audits. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 5907.00.15.00 / 3921.90.19.50 / 4811.90.80.50 |
43.0% / 40.3% / 35.0% | No specific CE/FCC, but material safety data may be requested | High surtaxes apply to all three. |
| π¨π³ China | Same HS Codes | 5-13% (Import Duty) + 13% VAT | CCC (if applicable) | No 301/122 surtaxes for imports into China. |
| πͺπΊ EU | Same HS Codes (8-digit) | 5-12% (Ad Valorem) | REACH, RoHS | No additional surtaxes. |
| π¦πΊ Australia | Same HS Codes | 5% | ACMA (if electronic) | Moderate tariffs. |
π Conclusion:
- USA imposes the highest burden due to Section 301 + IEEPA surtaxes. - Cost Optimization: If the product can legally be classified as Paper (4811), it saves 8% in total tax compared to Textile (5907). However, material integrity must be provable.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Classifying Glass Fiber Coated Fabric under 5907
π Consequence: Rejected by Customs. Glass fiber is explicitly excluded. Must find another code (e.g., 7019 or 5911).
β Error 2: Claiming Rubber-Coated Fabric as "Non-Rubber" to get 5907
π Consequence: Severe penalty for fraud. Rubber-coated fabrics belong to Chapter 40.
β Error 3: Mixing Paper and Textile in one HS Code declaration
π Consequence: Customs audit, potential seizure of goods. Separate line items are mandatory.
β Correct Practice:
"Coated Synthetic Fabric, Polyester Base, Special Impregnation, Non-Rubber, Non-Plastic, Non-Paper, Non-Glass Fiber, Model ABC"
π― VII. Conclusion: Precision Pays Off!
π― Remember the Mantra:
πΉ "Base is King: Fabric=5907, Paper=4811, Plastic=3921."
πΉ "Non-Rubber/Plastic/Paper/Glass Fiber is the Key to 5907."
πΉ "Tax Difference: 43% vs 35% matters. Choose correctly."
π Pro Tip:
If your product is Paper-based, always verify if it can be classified under 4811.90.80.50 to save 8% in total tax compared to textile coatings. Provide lab reports proving paper base to support this.
π£ Immediate Action:
π Consult a licensed customs broker + Provide material composition report + Apply for Pre-Ruling if volume is high.
π Ensure smooth clearance, minimize tax liability, and maximize profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every dollar saved is a dollar earned!
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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.