floral pattern plastic flooring
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3918101040 | 40.3% | CN | US | Official Doc |
| 5904901000 | 35.0% | CN | US | Official Doc |
| 3925900000 | 40.3% | CN | US | Official Doc |
| 3926906090 | 39.2% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
Product Images
AI Analysis
πΈ Floral Pattern Plastic Flooring
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part 1: Product Definition & Classification: Do You Really Understand "Plastic Flooring"?
Floral pattern plastic flooring is a type of interior flooring material. In international trade, its classification depends heavily on its composition, structure (substrate vs. surface), and intended use. It is not merely "plastic"; the layering determines the HS Code.
β οΈ Key Distinction Point:
- If it is pure plastic (PVC/SPC/WPC) with no textile base β Classified under Chapter 39 (Plastics).
- If it is a textile base with a plastic coating/lamination β Classified under Chapter 59 (Impregnated Textile Fabrics).
- "Floral Pattern" is considered a surface design/decoration and does not change the fundamental material classification, but it may influence whether it is seen as a "specific floor covering" or a "general plastic product."
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authorities)
Based on the provided data, here are the 6 possible HS Codes for "Floral Pattern Plastic Flooring," ranked by likelihood and cost implications.
| HS Code | Product Description | Applicability Scenario | Tax Rate (Total) | Key Reason for Classification |
|---|---|---|---|---|
3918.10.10.40 |
Plastic Flooring (Primary Choice) | Pure plastic flooring materials used as floor coverings (e.g., PVC tiles, vinyl planks). | 40.3% | Specifically defined as "Plastic flooring" in HS 3918. Most accurate for standard SPC/LVT flooring. |
5904.90.10.00 |
Textile Floor Covering (Coated) | Flooring where a textile fabric is the base, coated/laminated with plastic. | 35.0% | Lower base tariff (0%). Applies if the sub-layer is woven/non-woven fabric, not pure plastic. |
3925.90.00.00 |
Other Plastic Building Components | Plastic flooring components that don't fit the specific "flooring" definition in 3918. | 40.3% | Broad category. Used if 3918 is deemed too specific or if the product is a structural component. |
3926.90.60.90 |
Other Plastic Articles | Plastic items not specified elsewhere, potentially used as flooring accessories or irregular shapes. | 39.2% | Catch-all for plastic articles. Higher risk of misclassification if a more specific code (like 3918) exists. |
3926.90.99.89 |
Other Plastic Products (Best Cost Option) | General plastic products. Applies if the flooring is considered a "product" rather than a "building component" or "floor covering." | 22.8% | Lowest Tax Rate! Only applicable if customs accepts it as a general plastic item (rare for standard flooring, but possible for niche products). |
5904.90.90.00 |
Other Carpets/Floor Coverings | Floor coverings not elsewhere specified, potentially with plastic coating on a non-textile or mixed base. | 35.0% | Fallback category for floor coverings. Applies if it doesn't fit the specific "textile-coated" definition of 5904.90.10. |
π Critical Insight:
- HS 3918.10.10.40 is the most standard classification for pure plastic flooring (PVC/SPC).
- HS 5904.90.10.00 is the most common alternative if your flooring has a fiberglass or fabric backing laminated with plastic.
- HS 3926.90.99.89 offers the lowest tax (22.8%), but it is high-risk. Customs may challenge this if the product is clearly "flooring" (which falls under 3918 or 5904). Use only with professional legal advice.
π° Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and onwards)
π― 1. 3918.10.10.40 ββ Plastic Flooring (Standard)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Available (deny_de_minimis) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 β Section 122: IEEPA 9903.01.25 β USITC: 3918.10.10.40 |
π Explanation:
- This is the standard tariff for plastic flooring.
- The 40.3% rate is a combination of the base WTO rate (5.3%) plus US trade protection measures (25% + 10%).
- High cost implication: For a $10,000 shipment, you pay $4,030 in duties.
π― 2. 5904.90.10.00 ββ Coated Textile Floor Covering
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | Section 301: Footnote 9903.88.01 β Section 122: IEEPA 9903.01.25 β USITC: 5904.90.10.00 |
π Note:
- Saves 5.3% compared to3918.10.10.40.
- Only applicable if the product has a textile substrate.
- If your product is 100% plastic (no fabric backing), do not use this code. Misclassification can lead to penalties.
π― 3. 3926.90.99.89 ββ Other Plastic Products (Lowest Tax, High Risk)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | Section 301: Footnote 9903.88.01 β Section 122: IEEPA 9903.01.25 β USITC: 3926.90.99.89 |
π Warning:
- Saves 17.5% compared to3918.10.10.40.
- High Audit Risk: Customs may argue that "flooring" is specifically covered under3918or5904.
- Use Case: Only for non-standard plastic floor items (e.g., plastic floor mats, decorative plastic strips) that do not fit the "floor covering" definition. Requires strong legal justification.
π οΈ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Material composition (e.g., 100% PVC vs. 70% PVC + 30% Fiberglass), thickness, layers. |
| β Technical Drawing/Cross-section | βοΈ | Crucial to prove whether there is a textile base. If yes β 5904.90.10.00. If no β 3918.10.10.40. |
| β Product Photos | βοΈ | Show the backing material. Is it fabric? Fiberglass? Or pure plastic? |
| β Commercial Invoice | βοΈ | Clearly state: "Floral Pattern Plastic Flooring, Material: [PVC/SPC], Base: [Fabric/None]." |
| β Packing List | βοΈ | List dimensions and quantity. |
| β Certifications | βοΈ | CARB, EPA, FloorScore (if applicable for indoor air quality). |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Look at the Base, Choose the Chapter, Don't Guess the Tax!"
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Pure Plastic (PVC/SPC) | 3918.10.10.40 |
5904.90.10.00 |
Overpayment? No, Underpayment Risk. Customs will adjust to 40.3%. |
| Textile Base + Plastic Coating | 5904.90.10.00 |
3918.10.10.40 |
Overpayment. You paid 40.3% instead of 35.0%. |
| Niche Plastic Floor Item | 3926.90.99.89 |
3918.10.10.40 |
High Audit Risk. May be reclassified to 40.3% + penalties. |
| General Floor Covering | 5904.90.90.00 |
3926.90.99.89 |
Underpayment Risk. Customs may adjust to 35.0%. |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| SPC (Stone Plastic Composite) | Often classified as 3918.10.10.40. Ensure the limestone content is described as a "filler" in plastic, not a separate product. |
| LVT (Luxury Vinyl Tile) | Classified as 3918.10.10.40. |
| Waterproof Flooring with Fabric Backing | Classified as 5904.90.10.00. Provide lab test reports for fiber content. |
| Plastic Floor Mats (Rubber/Plastic Mix) | May fall under 3926.90.99.89 if not considered "flooring." Consult a broker. |
π Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3918.10.10.40 |
40.3% | CARB, EPA | High tariffs. Consider 5904.90.10.00 if textile-based. |
| π¨π³ China | 3918.10.10.40 |
5% | CCC (if applicable) | Low tariff. No Section 301/122. |
| πͺπΊ EU | 3918.10.10.40 |
6.5% | REACH, CE | No US-style surcharges. |
| π¬π§ UK | 3918.10.10.40 |
6.5% | UKCA | Post-Brexit rules apply. |
| π¦πΊ Australia | 3918.10.10.40 |
5% | ACCC | No surcharges. |
π Conclusion:
- The USA is the most challenging market due to Section 301 and Section 122 tariffs.
- Cost-saving Strategy: If your flooring has a textile base, use5904.90.10.00to save 5.3%.
- High-Risk Strategy: If you try to use3926.90.99.89for standard flooring, you risk audits, penalties, and delays. Only do this with professional legal backing.
π Part 6: Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring pure plastic flooring as 5904.90.10.00 (Textile)
π Result: Customs rejects because there is no textile base. Backpay + Penalty.
β Mistake 2: Declaring textile-based flooring as 3918.10.10.40 (Plastic)
π Result: Overpayment. You paid 40.3% instead of 35.0%. Lost profit.
β Mistake 3: Ignoring the "Section 122" tariff in declarations
π Result: Underpayment. 10% surcharge applied by CBP. Fine.
β Mistake 4: Using "Other Plastic Products" (3926) for standard flooring
π Result: High audit risk. Customs may reclassify to 3918 or 5904. Delay in clearance.
β Correct Practice:
"Floral Pattern SPC Flooring, 100% Plastic Material, Click-Lock System, Model XYZ, CARB Certified"
HS Code:3918.10.10.40
π― Part 7: Conclusion: Professional Declaration, Save Cost, Avoid Risks!
π― Remember the Mantra:
πΉ "Pure Plastic β 3918 (40.3%)
πΉ "Textile Base β 5904 (35.0%)
πΉ "Niche Plastic β 3926 (22.8%, High Risk)
πΉ "Choose Wisely, Declare Correctly, Save Big!"
π Pro Tip:
- If you are shipping to the USA, request a Pre-Ruling (Binding Ruling) from CBP.
- Provide cross-section images and material composition reports.
- This ensures certainty in your HS Code and avoids surprise penalties.
π£ Immediate Action:
π Contact a licensed customs broker
π Provide product specs + photos
π Ensure smooth clearance, reduce costs, and maximize profits!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every dollar of duty is worth calculating!
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.