pvc 纺织汽车脚垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5903102010 | 35.0% | CN | US | Official Doc |
| 5903102090 | 35.0% | CN | US | Official Doc |
| 3918102000 | 40.3% | CN | US | Official Doc |
| 3918101040 | 40.3% | CN | US | Official Doc |
| 5903102090 | 35.0% | CN | US | Official Doc |
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AI Analysis
🚗 PVC Textile Car Floor Mats (Automotive Floor Coverings)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Car Mats"?
PVC Textile Car Floor Mats are interior automotive accessories designed to protect vehicle floors from dirt, water, and wear. In international trade, their classification hinges on whether they are viewed primarily as textile fabrics treated with plastic or as plastic floor coverings.
1. PVC-Infused/Coated Textile Fabrics (The "Textile" Route):
These are recognized as textile materials that have been impregnated, coated, covered, or laminated with plastic (specifically PVC). They fall under Chapter 59.
2. Plastic Floor Coverings (The "Plastic" Route):
These are recognized as articles made of plastic, shaped or configured specifically as floor mats or coverings. They fall under Chapter 39.
⚠️ Key Distinction Point:
- If the primary characteristic is the textile substrate modified by PVC → Classify under 5903.10
- If the primary characteristic is the plastic material forming the mat itself → Classify under 3918.10
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Material Nature |
|---|---|---|---|
5903.10.20.10 |
PVC textile car mats, PVC material, textile form. Fits the category of "other" fabrics impregnated/coated with PVC. | Textile-based mats with PVC backing/surface. | ✅ Textile + PVC Coating |
5903.10.20.90 |
PVC textile car mats, belongs to the category of fabrics impregnated/coated with plastics, fitting the "other" sub-category. | Generic PVC-coated textile mats not specified elsewhere. | ✅ Textile + PVC Coating |
5903.10.20.90 |
PVC textile car mats, PVC material, textile form. Fits the characteristics of PVC textile fabrics. | Repeated classification for textile-based PVC mats. | ✅ Textile + PVC Coating |
3918.10.20.00 |
PVC textile car floor mats, PVC material, mat form. Fits the definition of plastic floor coverings. | Plastic-dominant mats classified as flooring. | ✅ Plastic (PVC) |
3918.10.10.40 |
PVC textile car floor mats, PVC material, automotive floor mat form. Fits the category of vinyl tiles/coverings. | Vinyl/PVC mats resembling vinyl flooring. | ✅ Plastic (PVC) |
🔍 Key Reminder:
- The textile-based classifications (5903.10.20.10/5903.10.20.90) generally carry a 35.0% total tariff rate for Chinese origins due to specific trade measures. - The plastic-based classifications (3918.10.20.00/3918.10.10.40) carry a 40.3% total tariff rate, which includes a higher base duty (5.3%) in addition to the standard trade measure duties.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current Trade Measures (Section 301 & IEEPA)
🎯 1. 5903.10.20.10 & 5903.10.20.90 —— PVC Textile Floor Mats (Textile Category)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote for Section 301 goods) |
| IEEPA Surtax (122) | +10.0% (Targeting Chinese products under specific emergency powers) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable (High tariff rates exclude small package exemptions) |
| Legal Basis Path | USITC:5903.10.20.10 → Section 301: 25% → IEEPA: 10% |
📌 Explanation:
- The 25% Section 301 surtax is applied to most Chinese-origin textile articles coated with plastic. - The 10% IEEPA surtax (often referred to as "122 clause" in some internal systems) is an additional layer for specific Chinese imports. - Total: 35%. This is the most common classification for flexible, fabric-backed car mats.
🎯 2. 3918.10.20.00 & 3918.10.10.40 —— PVC Car Floor Mats (Plastic/Flooring Category)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Standard MFN rate for plastic floor coverings) |
| Section 301 Surtax | +25.0% (USITC Footnote for Section 301 goods) |
| IEEPA Surtax (122) | +10.0% (Targeting Chinese products) |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3918.10.x.x → Base Duty: 5.3% → Section 301: 25% → IEEPA: 10% |
📌 Note:
- The base duty is 5.3%, not 0%. This is why the total rate is higher (40.3% vs 35.0%). - These codes are typically used for rigid or semi-rigid plastic mats that resemble vinyl flooring or are primarily defined by their plastic composition rather than textile structure. - Cost Implication: Choosing the "Plastic" classification over the "Textile" classification increases your tariff burden by 5.3 percentage points.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material composition (e.g., "Polyester fabric with PVC coating") vs. "100% PVC". |
| ✅ Product Photos | ✔️ | Show the cross-section to prove if it's a fabric core with plastic coating (Textile) or solid plastic (Plastic). |
| ✅ Commercial Invoice | ✔️ | Clear description: "PVC Coated Textile Car Mat" vs. "Plastic Floor Mat". Avoid ambiguous terms like "Car Pad". |
| ✅ Packing List | ✔️ | Match invoice details exactly. |
| ✅ Origin Certificate | ✔️ | To confirm Chinese origin, which triggers the surtaxes. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material Defines Code: Fabric+PVC=5903, Solid PVC=3918. Get it wrong, pay more!"
| Scenario | Correct Declaration | Error Consequence |
|---|---|---|
| Fabric-backed mats with PVC surface | 5903.10.20.10 or 5903.10.20.90 |
If declared as 3918..., you pay 40.3%. If declared correctly, you pay 35.0%. |
| Solid PVC/Vinyl Mats (No fabric) | 3918.10.20.00 or 3918.10.10.40 |
Declaring as textile (5903...) may lead to rejection if no fabric is visible. |
| Mixed Materials (e.g., Rubber + PVC) | Need detailed analysis. | Misclassification leads to audits and penalties. |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Hybrid Mats (Fabric + Plastic) | Emphasize the textile nature in technical descriptions. Use code 5903 to benefit from the lower base duty (0% vs 5.3%). |
| Vinyl Tiles for Cars | If the mat resembles a tile and is primarily plastic, 3918.10.10.40 is appropriate, but expect the higher 40.3% rate. |
| Custom Shapes | Shape does not change the material classification. A "shaped" PVC-coated fabric is still 5903. |
| De Minimis (Section 321) | ❌ Do Not Rely on $800 Exemption: High tariff rates (35%+) generally disqualify goods from the de minimis exemption for China-origin goods in many contexts, or trigger stricter scrutiny. Always declare properly. |
📌 Part 5: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "PVC Car Mat" under 3918 when it is actually fabric-backed.
👉 Consequence: Unjustified higher tax payment (40.3% instead of 35%). Save 5.3%!
❌ Error 2: Declaring fabric-backed mats under 5903 but providing no evidence of fabric core.
👉 Consequence: Customs may reclassify to 3918 or assess penalties for misrepresentation.
❌ Error 3: Ignoring the 122 Clause (IEEPA 10%).
👉 Consequence: Failure to declare inclusion of this surtax leads to rejection, seizure, or heavy fines. Both 35% and 40.3% rates include this 10%.
✅ Correct Practice:
"PVC Coated Polyester Car Floor Mats, Fabric Core, Plastic Impregnated, Model XYZ, China Origin"
HS Code:5903.10.20.10
Total Duty: 35.0%
🎯 Part 6: Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Fabric + PVC = 5903 (35%)"
🔹 "Solid Plastic = 3918 (40.3%)"
🔹 "Base Duty Difference: 5.3%"
🔹 "Both include 25% Sec 301 + 10% IEEPA"📌 Pro Tip:
If your product is a textile with PVC coating, always aim for5903.10.20.10or5903.10.20.90. It saves you 5.3% on the CIF value compared to the plastic classification. For large shipments, this is a significant cost saving.
📣 Immediate Action:
📞 Consult a Customs Broker: Provide photos and material specs to confirm if the product is "Textile-based" or "Plastic-based".
🚀 Optimize Your Supply Chain: Ensure your commercial invoice reflects the correct technical description to support the5903classification.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every 5.3% Counts – Don't Leave Money on the Table!
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) — 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.