带纺织背衬的PVC墙布
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921121500 | 41.5% | CN | US | Official Doc |
| 3921121100 | 39.2% | CN | US | Official Doc |
| 5905009000 | 35.0% | CN | US | Official Doc |
AI Analysis
🎨 Wall Coverings with Textile Backing (PVC & Textile Composite)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVC Wall Cloth with Textile Backing"?
Wall coverings with textile backing are composite building materials widely used in interior decoration, characterized by a combination of PVC (Polyvinyl Chloride) surface/layer and textile fabric backing for strength, durability, and ease of installation. In international trade, their classification depends heavily on whether they are viewed primarily as plastic articles or textile wallpaper.
Key Distinction Points: - Plastic-Dominated Composite: If the PVC layer provides the essential character (water resistance, pattern printing, surface texture) and is bonded to textile backing → Falls under Chapter 39 (Plastics). - Textile-Dominated Composite: If the textile fabric provides the essential character (structural integrity, aesthetic drape, fabric texture) and PVC is merely a backing layer → Falls under Chapter 59 (Textile Impregnated/Coated Fabrics).
⚠️ Critical Classification Rule:
- If the PVC layer is prominent, waterproof, and defines the product’s function (e.g., washable, chemical-resistant wallpaper) → HS Code 3921.
- If the product is essentially a "textile wallpaper" where the textile backing is the primary structural element, and PVC is a thin coating/backing → HS Code 5905.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Characteristic |
|---|---|---|---|
3921.12.15.00 |
PVC wall covering/cloth with textile backing; conforms to PVC material + textile combination features | Standard PVC wallpaper with fabric backing; PVC is the dominant material | ✅ PVC dominant |
3921.12.11.00 |
PVC wall covering/cloth with textile backing; conforms to PVC material + textile composite plate/film/sheet characteristics | Rigid or semi-rigid PVC panels with textile backing; "plate/film/sheet" classification | ✅ PVC sheet/film dominant |
5905.00.90.00 |
PVC wall cloth with textile backing; conforms to textile wallpaper characteristics, no obvious category conflict | Flexible textile-based wallpaper with PVC backing; textile defines the character | ✅ Textile dominant |
🔍 Key Reminder:
- Do not confuse "PVC Wallpaper" with "Textile Wallpaper": If the product is sold as "washable PVC wallpaper" with fabric backing, customs often favor 3921. If sold as "fabric wallpaper with PVC backing," 5905 may apply.
- Subheading 3921.12 specifically covers "Plastics, non-cellular, plates, sheets, film, foil and strip, of poly(vinyl chloride)" – this includes composite materials where PVC is the main material.
- HS Code 5905 covers "Textile wall coverings." If the textile backing is substantial and the PVC is a thin coating for durability, this code is appropriate.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 November 10 onwards (including subsequent imports)
🎯 1. 3921.12.15.00 —— PVC Wall Covering with Textile Backing (PVC Dominant)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surcharges | +25.0% (USITC Footnote: 9903.88.01) |
| IEEPA Surcharge | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.12.15.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% Section 301 tariff applies to many plastic articles, including PVC wall coverings.
- The 10% IEEPA tariff is a new surcharge for Chinese-origin goods under the International Emergency Economic Powers Act.
- Total 41.5% is a very high tariff, making cost calculation critical before shipment.
🎯 2. 3921.12.11.00 —— PVC Wall Covering with Textile Backing (PVC Sheet/Film Type)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surcharges | +25.0% (USITC Footnote: 9903.88.01) |
| IEEPA Surcharge | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.12.11.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Slightly lower base tariff (4.2% vs 6.5%) due to classification as "plate/film/sheet" rather than general "wall covering."
- Still subject to the same 35% combined surcharges (25% + 10%).
- Suitable for rigid or semi-rigid PVC panels with textile backing.
🎯 3. 5905.00.90.00 —— PVC Wall Cloth with Textile Backing (Textile Dominant)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharges | +25.0% (USITC Footnote: 9903.88.01) |
| IEEPA Surcharge | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5905.00.90.00 → FOOTNOTE:9903.88.01 |
📌 Important:
- This is the lowest total tariff (35%) among the three options.
- Applicable when the textile backing is the essential character (e.g., fabric-like wall coverings with PVC backing for durability).
- Must provide evidence that the product is primarily a "textile wall covering" (e.g., flexible, fabric-like appearance, sold as "textile wallpaper").
- Risk: If customs determines PVC is dominant, they may reclassify to 3921, leading to back taxes.
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Missing Any = Delay)
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, material composition (PVC % vs. Textile %), surface finish |
| ✅ Material Composition Report | ✔️ | Third-party lab test proving PVC-to-textile ratio and bonding method |
| ✅ Product Photos (Clear) | ✔️ | Show front (PVC pattern), back (textile weave), and cross-section if possible |
| ✅ Commercial Invoice | ✔️ | Clearly state "PVC Wall Covering with Textile Backing" or "Textile Wallpaper with PVC Backing" |
| ✅ Packing List | ✔️ | Detail roll dimensions, weight, and number of rolls |
| ✅ Certificate of Origin (CO) | ✔️ | For origin verification; note: China-origin goods face surcharges |
| ✅ Test Report (if applicable) | ✔️ | Fire retardancy, VOC emissions (if required by destination market) |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "PVC Dominant → 3921; Textile Dominant → 5905; Don't Split!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| PVC is the main functional layer (waterproof, printable) | 3921.12.15.00 or 3921.12.11.00 |
Declare as "textile" → 35% |
| Textile is the main structural/aesthetic layer | 5905.00.90.00 |
Declare as "plastic" → 41.5% |
| Mixed declaration (unclear composition) | Risk of reclassification | Vague description → Audit & Delay |
| Product is rigid PVC panel with textile backing | 3921.12.11.00 |
Declare as "flexible wallpaper" → Misclassification |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Wall Coverings | Provide design specs and material breakdown to avoid ambiguity |
| Product with Fire-Retardant Treatment | Declare additional chemical treatment; may affect classification if it changes material character |
| Rolls vs. Sheets | Ensure description matches physical form (rolls for wallpaper, sheets for panels) |
| Disputed Classification | Apply for Advance Ruling from US CBP before shipment to lock in HS Code |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.12.15.00 / 5905.00.90.00 |
35%–41.5% | No specific US cert for basic wall coverings | High surcharges apply |
| 🇨🇳 China | 3921.12.15.00 / 5905.00.90.00 |
5%–12% | None | No surcharges |
| 🇪🇺 EU | 3921.12.15.00 / 5905.00.90.00 |
0%–6.5% | CE (if marketed as construction product) | No IEEPA/301 surcharges |
| 🇬🇧 UK | 3921.12.15.00 / 5905.00.90.00 |
0%–6.5% | UKCA (if regulated) | Post-Brexit rules apply |
| 🇦🇺 Australia | 3921.12.15.00 / 5905.00.90.00 |
5% | No specific cert | No surcharges |
📌 Conclusion:
- USA is the only major market with high additional tariffs (35–41.5%) for these products from China.
- EU/UK/Australia have low or zero tariffs but may require CE/UKCA certification if marketed as construction materials.
- China-origin goods in the US face significant cost increases due to IEEPA + Section 301 surcharges.
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "PVC Wallpaper" as "Textile Wallpaper" to get 35% tariff
👉 Consequence: If customs determines PVC is dominant, they will reclassify to 3921 → Back taxes + penalties!
❌ Error 2: Declaring "Textile Wallpaper" as "PVC Wallpaper" unnecessarily
👉 Consequence: Pay 41.5% instead of 35% → Unnecessary cost increase!
❌ Error 3: Vague product description ("Wall Covering")
👉 Consequence: Customs cannot determine material dominance → Audit, delay, or detention!
❌ Error 4: Ignoring IEEPA 10% surcharge
👉 Consequence: Underpayment → Seizure or penalty!
✅ Correct Approach:
"PVC Wall Covering with Textile Backing, 20m Roll, PVC Layer: 0.5mm, Textile Backing: Polyester, Waterproof, Washable, Model XYZ, Certified for Interior Use"
🎯 VII. Conclusion: Professional Declaration, Time & Cost Saving!
🎯 Remember the Mnemonic:
🔹 "PVC Dominant → 3921 (41.5%); Textile Dominant → 5905 (35%); Don't Guess!"
🔹 "HS Code Determines Duty, 6.5% Difference Matters, Declare Accurately, Save Thousands!"
📌 Pro Tip:
If your wall coverings are originated in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption, reducing tariffs to 0%–5%.
Recommend applying for an Advance Ruling from US CBP before shipment to ensure correct classification and avoid disputes.
📣 Act Now:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Your Wall Coverings Clear Customs Smoothly, Export Efficiently, Maximize 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.