office专用 plastic flooring roll
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3918101040 | 40.3% | CN | US | Official Doc |
| 3918101020 | 40.3% | CN | US | Official Doc |
| 5903102090 | 35.0% | CN | US | Official Doc |
| 4005910000 | 35.0% | CN | US | Official Doc |
| 4005990000 | 35.0% | CN | US | Official Doc |
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AI Analysis
🏢 Office Plastic Flooring Rolls (Vinyl & PVC Floor Coverings)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
📌 I. Product Definition & Classification: Do You Know "Office Flooring"?
Office plastic flooring, typically made of Polyvinyl Chloride (PVC) or other polymers, is used for interior decoration and floor protection. In international trade, it is strictly classified based on its form (Rolls vs. Tiles) and material composition.
Plastic Floor Coverings (Rolls/Tiles): Self-adhesive or non-adhesive sheets, tiles, or rolls of plastic.
Polymer Type: Specifically those of Vinyl Chloride (PVC).
⚠️ Critical Distinction – The "Core" Matters!
- Vinyl Tile (Standard): Generic PVC flooring, including rolls and standard tiles without a rigid core → HS 3918.10.10.40
- Rigid Core Vinyl Tile: Vinyl tile consisting of a rigid solid polymer core (e.g., SPC/WPC core) → HS 3918.10.10.20
- Note: If the product is a textile fabric coated/laminated with PVC (not a solid plastic sheet), it may fall under HS 5903.10.20.xx (see below).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
3918.10.10.40 |
Floor coverings of plastics, self-adhesive or not, in rolls/tiles; Of polymers of vinyl chloride; Vinyl Tile (Other) | Standard PVC rolls, sheet vinyl, standard luxury vinyl tile (LVT) without rigid core | 0.0% |
3918.10.10.20 |
Floor coverings of plastics... Of polymers of vinyl chloride; Vinyl tile consisting of a rigid solid polymer core | SPC (Stone Plastic Composite), WPC (Wood Plastic Composite) flooring rolls/tiles | 0.0% |
5903.10.20.10 |
Textile fabrics impregnated/coated/laminated with plastics (PVC); Of man-made fibers; Over 70% by weight of rubber/plastics; Yarns sheathed with PVC | PVC-coated textiles, vinyl-coated fabrics (not solid plastic sheets) | 25.0% |
5903.10.20.90 |
Textile fabrics impregnated/coated/laminated with plastics (PVC); Of man-made fibers; Over 70% by weight of rubber/plastics; Other | Other PVC-coated textile fabrics exceeding 70% plastic content | 25.0% |
🔍 Key Insight:
- Most solid plastic vinyl flooring rolls used in offices fall under HS 3918.10.10.xx with 0% tax.
- However, if the product is a fabric-backed vinyl (e.g., woven fiberglass base heavily coated with PVC), it may be classified under HS 5903.10.20.xx, triggering a 25% tariff.
- Do not confuse "Vinyl Roll" with "PVC-Coated Fabric"!
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs as per provided data
🎯 1. 3918.10.10.40 & 3918.10.10.20 – Solid Plastic Vinyl Flooring
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 / Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | ❌ Not Applicable (This is a physical good, not a low-value shipment) |
| Legal Basis | USHTS 3918.10.10.xx |
📌 Explanation:
- HS 3918.10.10.40 covers general vinyl floor coverings (rolls/tiles) made of PVC.
- HS 3918.10.10.20 covers vinyl tiles with a rigid solid polymer core (like SPC flooring).
- Both categories have a 0% total tariff. This is highly favorable for importers.
- No Section 301 additional tariffs apply to these specific subheadings under the provided data.
🎯 2. 5903.10.20.10 & 5903.10.20.90 – PVC-Coated Textile Fabrics
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 / Additional Tariff | 25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USHTS 5903.10.20.xx |
📌 Explanation:
- If your "Office Flooring Roll" is actually a textile fabric (e.g., woven polyester or nylon) that has been coated or laminated with PVC, and the plastic content is >70% by weight, it falls under HS 5903.
- These products are subject to a 25% additional tariff (likely due to Section 301 trade actions).
- Risk: Misclassifying a PVC-coated fabric as a solid plastic floor covering (HS 3918) to avoid the 25% tax can lead to customs audits, penalties, and retroactive duties.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Must Provide? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (PVC/SPC/WPC), Thickness, Width, Length, Core Type (Solid vs. Rigid) |
| ✅ Photos (Clear & Detailed) | ✔️ | Show cross-section (to prove rigid core or textile base), surface texture, and packaging |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Plastic Floor Coverings of Vinyl Chloride" – Avoid vague terms like "Office Mat" |
| ✅ Packing List | ✔️ | Confirm weight, volume, and number of rolls/tiles |
| ✅ Material Composition Report | ✔️ | Crucial if using HS 5903. Must prove if it's >70% plastic by weight |
| ✅ Certification | ✔️ | If applicable: CARB (Formaldehyde), EPA, GREENGUARD |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Rolls are 3918, Fabrics are 5903! Core type matters, avoid the 25% trap!"
| Scenario | Correct HS Code | Mistake to Avoid |
|---|---|---|
| Solid PVC Roll (Standard Vinyl) | 3918.10.10.40 (0%) |
Misdeclaring as textile → 25% |
| Rigid Core Vinyl (SPC/WPC) | 3918.10.10.20 (0%) |
Misdeclaring as general vinyl → Still 0%, but correct code ensures compliance |
| PVC-Coated Woven Fabric | 5903.10.20.10 or .90 (25%) |
Misdeclaring as solid plastic → High Penalty Risk |
| Carpet with PVC Backing | Check backing composition | If backing is textile + PVC, may fall under 5903 or 5703 depending on structure |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| SPC/WPC Flooring Rolls | Must specify "Rigid Solid Polymer Core" in declaration. Use HS 3918.10.10.20. |
| Self-Adhesive Vinyl Tiles | Classified under HS 3918.10.10.40. Ensure adhesive is part of the plastic layer. |
| PVC-Coated Fabric Flooring | If the base is textile (e.g., fiberglass mesh) and coated with PVC, declare as HS 5903.10.20.xx. Be prepared for 25% tax. |
| Mixed Shipments | If rolls (HS 3918) and coated fabrics (HS 5903) are in the same container, declare separately to apply correct rates. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3918.10.10.40 / .20 |
0% | Best for solid vinyl. 25% if classified as 5903. |
| 🇨🇳 China | 3918.10.10 |
0% | Import duty 0%. VAT may apply. |
| 🇪🇺 EU | 3918.10.00 |
0% | Generally free, but check for anti-dumping if applicable. |
| 🇬🇧 UK | 3918.10.00 |
0% | Post-Brexit tariff, generally low. |
| 🇦🇺 Australia | 3918.10.00 |
5% | Standard MFN rate. |
📌 Conclusion:
- The US market is highly favorable for solid plastic vinyl flooring (0% tax).
- The main risk is misclassifying PVC-coated textile floors as solid plastic, leading to a 25% penalty.
- Always verify material structure: Is it a solid polymer sheet/riged core, or a coated textile?
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring SPC Flooring as "Other Vinyl Tile" (3918.10.10.40)
👉 Consequence: No tax difference (0%), but incorrect data may lead to audit findings if structure is inspected.
✅ Correct: Use 3918.10.10.20 for rigid core products.
❌ Mistake 2: Declaring PVC-Coated Fabric Rolls as "Plastic Floor Covering" (3918)
👉 Consequence: Underpayment of 25% tariff. Customs will reclassify, charge back duties + interest + penalties.
✅ Correct: Use 5903.10.20.10 or .90 if textile-based.
❌ Mistake 3: Vague Description "Office Floor Mat"
👉 Consequence: Customs may not know if it's solid plastic or coated fabric, leading to delays.
✅ Correct: Use "Vinyl Chloride Polymer Floor Covering, Rolls, 2mm Thick" or "PVC-Coated Textile Fabric, 70% Plastic Content".
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Solid Plastic = 3918 = 0% Tax"
🔹 "Coated Fabric = 5903 = 25% Tax"
🔹 "Rigid Core = 3918.10.10.20"
🔹 "Standard Tile = 3918.10.10.40"
📌 Pro Tip:
- If you are importing SPC/WPC flooring, ensure your supplier provides a material composition certificate proving the rigid core.
- For large shipments, consider applying for a Binding Ruling from US Customs (CBP) to lock in the 0% rate for solid vinyl flooring.
- Do not guess: If in doubt between 3918 and 5903, assume 5903 (25%) and consult a customs broker. Misclassification is costly.
📣 Immediate Action:
📞 Verify Material Structure: Is it a solid sheet/core or coated fabric?
📄 Prepare Specs: Clearly state polymer type and core structure.
🚀 Declare Accurately: Use3918.10.10.20or3918.10.10.40for 0% tax savings!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Bottom Line Depends on Your HS Code!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.