办公室专用塑料地板砖
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 5904901000 | 35.0% | CN | US | Official Doc |
| 5904909000 | 35.0% | CN | US | Official Doc |
| 3918102000 | 40.3% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
AI Analysis
🏢 Plastic Office Floor Tiles / Rolls (Vinyl Floor Coverings)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Plastic Floor Tiles"?
In international trade, "Plastic Floor Tiles/Rolls for Offices" are generally classified under Chapter 39 (Plastics and Articles Thereof) or Chapter 59 (Impregnated, Coated, Covered or Layered Textile Fabrics; Articles of a Kind Suitable for Industrial Use). The key differentiator is whether the product is considered a "Plastic Sheet/Roll" or a "Floor Covering with a specific backing/coating."
🔍 Key Distinction: * Pure Plastic Floor Rolls/Tiles (Vinyl/PVC): Primarily made of polymers (like PVC), often with minimal fabric backing. These typically fall under Chapter 39. * Laminated/Coated Floor Coverings: Have a distinct textile, felt, or non-woven backing with a plastic layer. These may fall under Chapter 59 as "other floor coverings."
⚠️ Critical Classification Note:
- If the product is purely plastic (PVC/Vinyl) in roll or tile form → HS 3921 / 3918
- If the product is a floor covering with textile/felt backing (even if plastic-coated) → HS 5904
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 potential HS Codes and their matching logic:
| HS Code | Product Description | Matching Logic & Rationale | Total Tax Rate |
|---|---|---|---|
3921.19.00.90 |
Other Plates, Sheets, Film, Foil and Strip, of Plastics | Match Logic: Name contains "Plastic" (material) and "Rolls/Tile" (form). It is a reasonable inference for "Other" plastics without material or form conflict. | 41.5% |
5904.90.10.00 |
Other Floor Coverings (Knitted/Felt Backing) | Match Logic: Form is "Roll" (fits floor covering characteristic); Material is "Plastic". Although points to knitted/felt, as a "Other" sub-item, it is allowed to infer it belongs to coated floor coverings if no metal/textile fiber conflict exists. | 35.0% |
5904.90.90.00 |
Other Floor Coverings (Linoleum/Textile Backing) | Match Logic: Product is a floor covering (Roll). Although mentions linoleum/textile, since is a "Other/Other" catch-all category, and plastic rolls have no obvious material conflict in form and use, reasonable inference allows this classification. | 35.0% |
3918.10.20.00 |
Floor Coverings of Plastics (Vinyl) | ✅ Match Success: Product name explicitly includes material ("Plastic") and form ("Roll"), fitting the definition of plastic floor coverings in roll form. | 40.3% |
3921.12.50.00 |
Plates, Sheets, Film, Foil and Strip of Plastics | ✅ Match Success: Form is "Roll" (fits plates/sheets/etc.); Material is "Plastic" (inferred as PVC polymers); Category is "Other" specific application. | 41.5% |
🔍 Key Reminder:
- Chapter 39 (3921/3918) is generally preferred for pure plastic/vinyl products.
- Chapter 59 (5904) is used if the product has a textile/felt backing or is explicitly marketed as a "floor covering" with composite layers.
- Tax Difference: Chapter 59 (35.0%) is cheaper than Chapter 39 (40.3%–41.5%), but classification must be accurate to avoid penalties.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3921.19.00.90 — Other Plastic Plates, Sheets, Film, Foil, Strip
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (IEEPA surcharge for Chinese/Hong Kong products, effective Nov 10, 2025) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.19.00.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Section 301 Surtax 25%": Additional tariff under US Trade Act Section 301.
- "Section 122 Tariff 10%": New IEEPA surcharge for Chinese products.
- Total 41.5%: Very high tariff cost. Must be anticipated in pricing.
🎯 2. 3921.12.50.00 — Other Plates, Sheets, Film, Foil, Strip (PVC)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.12.50.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same tax rate as above.
- Applies to PVC polymers in sheet/roll form.
🎯 3. 3918.10.20.00 — Plastic Floor Coverings (Vinyl)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF × 40.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3918.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Slightly lower base rate (5.3%) than other plastic sheets.
- Specifically designed for "Floor Coverings."
🎯 4. 5904.90.10.00 & 5904.90.90.00 — Other Floor Coverings
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5904.90.xx.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Lowest total tariff (35%) among all options.
- However, classification requires proving the product has a textile/felt backing or fits the "floor covering" definition under Chapter 59.
- Risk: If customs determines it is pure plastic, they may reclassify to Chapter 39, leading to back taxes + penalties.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material composition (PVC %, backing material), thickness, dimensions. |
| ✅ Product Photos | ✔️ | Clear images of front, back (showing backing if any), and cross-section. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Floor Covering" or "Vinyl Floor Tile." |
| ✅ Packing List | ✔️ | Detail roll/tile packaging, weight, and dimensions. |
| ✅ Material Test Report | ✔️ | Third-party report confirming PVC content and absence of prohibited substances. |
| ✅ Origin Certificate | ✔️ | If not Chinese origin, apply for preferential rates. |
| ✅ Structure Diagram | ✔️ | Crucial to prove if there is a textile backing (for Chapter 59 eligibility). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Pure Plastic → Ch39; With Backing → Ch59; Name Accurate, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Pure PVC/Vinyl Roll/Tile | 3918.10.20.00 or 3921.xx.xx |
Misdeclare as "Floor Covering" → 35% (if accepted) or penalty |
| Vinyl with Felt/Textile Backing | 5904.90.10.00 |
Misdeclare as "Plastic Sheet" → 41.5% |
| Mixed Packaging (Tiles + Adhesive) | Declare Main Item Only | Split declaration → Each part taxed separately |
| Sample for Testing | Declare as "Sample" | Declare as "Product" → Full tax applies |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Tiles | Provide client order + design图纸. Avoid being deemed "non-standard." |
| Anti-Slip Texture | Still classified as floor covering. Do not declare as "Grip Tape." |
| Recycled Plastic Tiles | Provide recycling certification. May face stricter environmental checks. |
| Pre-Adhesive Tiles | If adhesive is integral, declare as "Adhesive Floor Tile." |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3918.10.20.00 / 5904.90.90.00 |
40.3% / 35.0% (China Origin) | Prop 65, CARB | 122+301 surcharges apply |
| 🇨🇳 China | 3918.10.20.00 |
5-6% | CCC (if applicable) | No additional surcharges |
| 🇪🇺 EU | 3918.10.20.00 |
0-6.5% | REACH, RoHS | No surcharges |
| 🇦🇺 Australia | 3918.10.20.00 |
5% | RCM | No surcharges |
| 🇯🇵 Japan | 3918.10.20.00 |
0-5% | PSE | No surcharges |
📌 Conclusion:
- USA is the only market with high additional surcharges (35-41.5%).
- Cost Impact: For China-origin products, factor in 35-41.5% total landed cost increase.
- Strategy: Consider pre-calculation of tariffs in pricing models. Explore Chapter 59 if product has textile backing to save ~6-7% in taxes.
📌 6. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Pure Plastic Tile" as "Floor Covering" (Ch59) to save tax
👉 Consequence: Customs reclassifies to Ch39 → Back taxes + 25% penalty!
❌ Error 2: Not providing material composition report
👉 Consequence: Customs cannot verify PVC content → Detention & Inspection Delay!
❌ Error 3: Using vague names like "Floor Mat" or "Rug"
👉 Consequence: Misclassification → Incorrect HS Code → Tax Discrepancy!
❌ Error 4: Ignoring Section 122 & 301 Surcharges
👉 Consequence: Under-quoting → Financial Loss & Cash Flow Crisis!
✅ Correct Approach:
"Vinyl Floor Tile, 100% PVC, Self-Adhesive, 12"x12", for Office Use, Certified Prop 65, Model XYZ, Origin China"
🎯 7. Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mantra:
🔹 "Pure Plastic → Ch39 (41.5%); With Backing → Ch59 (35.0%); Name Precise, Tax Accurate!"
🔹 "HS Code Determines Fate; Tax Difference 6.5%; Declaration Error, Cost Doubles!"
📌 Pro Tip:
If your product originates from Vietnam, Mexico, Thailand, Malaysia, you may apply for IEEPA Exemption, with tariffs as low as 0-5%.
Recommend Advance Ruling application before shipment to avoid clearance risks.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Plastic Floor Tiles Clear Customs Smoothly, Export Efficiently, Double Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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.