装饰性聚氨酯纺织复合板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921131500 | 41.5% | CN | US | Official Doc |
| 3921131950 | 40.3% | CN | US | Official Doc |
| 5903202500 | 42.5% | CN | US | Official Doc |
| 5903202000 | 35.0% | CN | US | Official Doc |
| 6810990080 | 35.0% | CN | US | Official Doc |
AI Analysis
🏗️ Decorative Polyurethane Textile Composite Board (Decorative PU Textile Composite Boards)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition: What Exactly Is It?
Decorative Polyurethane Textile Composite Board refers to building materials that combine Polyurethane (PU) resin with Textile/Fabric materials. These boards are primarily used for interior decoration, acoustic insulation, or architectural cladding.
The classification depends heavily on the primary characteristic imparted by the manufacturing process: * Is it a textile? If the fabric is impregnated/coated with PU and remains the defining feature → Chapter 59. * Is it a plastic board? If the PU acts as a binding agent creating a rigid board structure, possibly with textile reinforcement → Chapter 39. * Is it a construction stone/concrete substitute? If it mimics stone/concrete using PU as a binder → Chapter 68.
⚠️ Critical Distinction:
- If the textile is the essential character (e.g., foam-backed fabric, coated fabric used as wallpaper/panel) → 5903.
- If the plastic/board is the essential character (e.g., rigid PU foam laminated to fabric, used as structural/decorative panel) → 3921 or 6810.
📦 2. HS Code Classification Details (2026 Latest Tariff Cross-Reference)
Based on the provided data, here are the potential HS codes, their descriptions, and corresponding tax rates.
| HS Code | Product Description | Key Classification Logic | Total Tax Rate (China Origin → US) |
|---|---|---|---|
| 3921.13.15.00 | Polyurethane textile composite building board; Material: Polyurethane; Form: Composite Board; Use: Building | Classified as a Plastic Board/Plate where PU is the main material. The textile is a composite layer. | 41.5% |
| 3921.13.19.50 | Polyurethane textile composite building board; Material: Polyurethane; Form: Plate/Sheet/Film; Use: Building | Classified under Other Plastic Plates/Sheets/Film. A broader category for PU-based boards not specified elsewhere. | 40.3% |
| 5903.20.25.00 | Polyurethane textile composite board; Name includes PU material & textile form; Characterized as PU-treated artificial fiber textile | Classified as Textile Fabric impregnated/coated/covered with plastics (PU). The textile nature dominates. | 42.5% |
| 5903.20.20.00 | Polyurethane textile composite board; PU meets material requirements; Textile composite meets impregnation/coating/lamination forms | Classified as Plastic-Impregnated Textile, but with 0% Base Tariff due to specific subheading rules. | 35.0% |
| 6810.99.00.80 | Polyurethane textile composite building board; Inferred as "Other Articles" of cement, concrete, or artificial stone | Classified as Artificial Stone/Concrete-like articles where PU is used as a binder for mineral fibers/textiles. | 35.0% |
🔍 Key Insight:
- The base tariff varies significantly (0% vs 5.3% vs 6.5% vs 7.5%).
- However, all these codes are subject to Section 301 Tariffs (25%) and IEEPA Tariffs (10%) for Chinese origin goods.
- The Total Tax Rate ranges from 35.0% to 42.5%.
💰 3. Detailed Tariff Breakdown (Including Surcharge Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 (and subsequent imports)
🎯 1. 3921.13.15.00 —— PU Composite Board (Textile-Laminated Plastic Board)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3921.13.15.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- This code treats the product as a plastic composite.
- The 6.5% base rate is relatively high compared to some textile codes, but the total is still within the standard high-tariff bracket.
🎯 2. 3921.13.19.50 —— Other PU Plastic Plates/Sheets
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.13.19.50 → FOOTNOTE:301 → IEEPA:122 |
📌 Note:
- Slightly lower base rate (5.3%) makes this 1.2% cheaper than 3921.13.15.00.
- Suitable if the board is more "plastic-like" and less "fabric-like".
🎯 3. 5903.20.25.00 —— PU-Coated Textile Fabric (Artificial Fiber)
| Item | Content |
|---|---|
| Base Tariff | 7.5% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tax Rate | 42.5% |
| Tax Calculation | CIF Value × 42.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:5903.20.25.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Highest total tax rate (42.5%) due to the higher base rate (7.5%).
- Use this only if the product is clearly a textile (e.g., flexible panels, wallpapers) rather than a rigid board.
🎯 4. 5903.20.20.00 —— PU-Impregnated Textile (Optimized Base Rate)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:5903.20.20.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Strategic Advantage:
- Lowest Total Tax Rate (35.0%).
- Available because the base tariff is 0%.
- Crucial: The product must genuinely fit the definition of "plastic-impregnated textile" where the textile nature is predominant. If deemed a "board" by customs, this code may be rejected.
🎯 5. 6810.99.00.80 —— Artificial Stone/Concrete Articles
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:6810.99.00.80 → FOOTNOTE:301 → IEEPA:122 |
📌 Strategic Advantage:
- Also has a 0% base tariff, resulting in 35.0% total.
- Use this if the product contains mineral fibers, stone dust, or concrete-like elements bound by PU, and resembles artificial stone or construction blocks.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential for All Codes)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: PU content %, textile type, board thickness, density, rigidity. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms chemical composition (PU resin type). |
| ✅ Product Photos | ✔️ | Show cross-section to prove "composite" nature (e.g., fabric embedded in PU foam). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Decorative Polyurethane Textile Composite Board" + HS Code. |
| ✅ Origin Certificate | ✔️ | Required for China origin. |
| ✅ Technical Data Report | ✔️ | Proof of application (e.g., wall cladding, acoustic panel) to support "Building Use" classification. |
✅ 2. Classification Strategy & Optimization
🔥 "Look at the Base Rate: 0% is King, 7% is King, Choose Wisely!"
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Flexible PU-Fabric Panels (e.g., for upholstery, soft wall coverings) | 5903.20.20.00 |
35.0% | Lowest Tax. Fits "plastic-impregnated textile". Must emphasize textile character. |
| Rigid PU Boards with Textile Backing (e.g., insulation boards, decorative cladding) | 6810.99.00.80 |
35.0% | Lowest Tax. Fits "artificial stone/concrete". Use if product mimics stone or has mineral content. |
| Standard PU Foam Board with Fabric Laminate | 3921.13.19.50 |
40.3% | Safe "Plastic Board" classification if textile character is weak. |
| High-Density PU-Textile Composite | 3921.13.15.00 |
41.5% | Standard plastic composite. Higher tax, but robust classification. |
| Pure Textile Focus (No structural board) | 5903.20.25.00 |
42.5% | Avoid if possible (highest tax). Only use if product is essentially a "fabric" with PU coating. |
📌 Key Tip:
- To qualify for 0% base tariff (Codes5903.20.20.00and6810.99.00.80), you must prove the product meets the specific subheading requirements.
- For5903.20.20.00: Emphasize that the textile is the essential character.
- For6810.99.00.80: Emphasize that the product is a construction material resembling stone/concrete, with PU as a binder.
✅ 3. Special Handling & Risk Mitigation
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If the product contains >10% mineral fibers, consider 6810.99.00.80. If it's pure PU + Fabric, stick to 3921 or 5903. |
| Customs Dispute Risk | Customs may reclassify from 5903.20.20.00 (35%) to 5903.20.25.00 (42.5%) if they deem the PU coating too thick, making it a "plastic board". Mitigation: Provide test reports showing fabric weight % vs PU weight %. |
| Origin Verification | Ensure the PU resin itself is not sourced from a country with different trade tensions. China origin triggers the 25% + 10% surcharge. |
| Pre-Ruling Recommendation | Strongly Recommended: Apply for an Advance Ruling from US Customs to confirm whether the product is a "Plastic Board" or "Textile". This avoids surprise duties at the border. |
🌍 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5903.20.20.00 or 6810.99.00.80 |
35.0% | CPC (if for children's decor), Prop 65 | Highest Priority: Minimize base tariff. |
| 🇺🇸 USA | 3921.13.15.00 |
41.5% | None specific | Backup option if textile classification fails. |
| 🇨🇳 China | 5903.20.20.00 |
~10-15% | CCC (if applicable) | Lower taxes domestically. |
| 🇪🇺 EU | 5903.20.20.00 |
0-4% | CE, REACH | No Section 301 equivalents. |
| 🇦🇺 Australia | 5903.20.20.00 |
5% | ACCC | Moderate tax. |
📌 Conclusion for US Market:
- The US market is the most challenging due to Section 301 and IEEPA tariffs.
- Goal: Achieve 35.0% total tax by correctly classifying as5903.20.20.00(Textile) or6810.99.00.80(Artificial Stone).
- Avoid:5903.20.25.00(42.5%) and3921.13.15.00(41.5%) if possible.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying as 5903.20.25.00 (42.5%) without justification.
👉 Consequence: Paying 7.5% more than necessary. If you can prove it fits 5903.20.20.00, you save 7.5% on the base.
❌ Mistake 2: Misclassifying a rigid board as a "textile" to get 0% base.
👉 Consequence: Customs rejection, audit, and potential penalties. Ensure the product has significant textile characteristics (e.g., flexible, fabric-like appearance).
❌ Mistake 3: Ignoring the 122 Clause (IEEPA).
👉 Consequence: Even if base tariff is 0%, the 10% IEEPA and 25% Section 301 still apply. Total tax is never 0%.
❌ Mistake 4: Using 6810.99.00.80 for pure PU/Fabric boards.
👉 Consequence: If no mineral content is present, customs will reclassify to Chapter 39 or 59. Only use if the product contains stone/concrete/mineral fibers.
✅ Correct Approach:
"Polyurethane Foam Board with Fabric Backing, for Interior Wall Decoration, Rigid Structure, PU Content: 40%, Fabric Content: 60%."
→ Supports5903.20.20.00(Textile dominant) or3921.13.19.50(Plastic dominant, if fabric is minor).
🎯 7. Conclusion: Strategic Clearance for Maximum Savings
🎯 Remember the Golden Rule:
🔹 "Base Tariff 0% = 35% Total. Base Tariff 7.5% = 42.5% Total. Aim for 0%!"
🔹 "Choose5903.20.20.00or6810.99.00.80for lowest duty."
🔹 "Prove your case: Textile vs. Plastic vs. Stone."
📌 Pro Tip:
If your product is flexible and fabric-like, file for 5903.20.20.00.
If your product is rigid and stone-like, file for 6810.99.00.80.
Both result in 35.0% total tax.
Consult a customs broker to review your product samples before shipment to secure the correct 0% base tariff.
📣 Immediate Action:
📞 Contact a licensed US Customs Broker.
📤 Submit Product Photos and Specifications.
📝 Apply for an Advance Ruling to lock in the 35.0% rate.
🚀 Clear Customs Smoothly, Save 7.5%+, and Boost Profit Margins!
✨ Professional Classification, Precise Tariff Planning!
💼 Every Percentage Point Counts in International Trade!
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.