Coated Fabric
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5903202000 | 35.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3208900000 | 38.2% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
商品图片
AI分析
🧵 Coated Fabric (Textiles with Plastic/Rubber Coating)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand “Coated Fabric”?
Coated fabrics are textile materials impregnated, covered, or laminated with plastic or rubber. In international trade, the classification depends heavily on the primary function, material composition, and form of the coating. Misclassification here can lead to significant tariff discrepancies due to the complex interplay between Chapter 59 (Textiles) and Chapter 39 (Plastics).
⚠️ Key Distinction Points:
- If the fabric’s essential character remains textile (structural integrity provided by fabric) → Likely Chapter 59.
- If the product is essentially a plastic film/strip with minimal textile reinforcement or used as a standalone plastic article → Likely Chapter 39.
- If the coating is a paint/varnish type intended for application → Likely Chapter 32.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Classification Logic |
|---|---|---|---|
5903.20.20.00 |
Textile fabrics impregnated, coated, covered or laminated with plastic (other than PVC) | High-performance technical textiles, protective clothing, tarps | Based on form and function; infers plastic/rubber coating. Primary character = Textile. |
3919.90.50.60 |
Self-adhesive plates, sheets, film, foil, tape, strip and other shapes of plastic | Plastic films/bands with coating, used as standalone plastic items | Based on use, inferred as plastic film/strip; falls under "other" residual category. |
3919.90.50.40 |
Self-adhesive plates, sheets, film, foil, tape, strip and other shapes of plastic | Flat-shape plastic items with coating, adhering to plastic attributes | Infers plastic category; shape is flat, fits self-adhesive plastic category. |
3208.90.00.00 |
Paints and varnishes based on polymer(s) dissolved in non-aqueous mediums | Coating materials, inferred as polymer/chemically modified substances, used as paint | Inferred as coating material/paint, not integrated fabric structure. |
6307.90.98.91 |
Other made-up articles, incl. dress patterns | Plastic-coated textiles, classified as textile articles, fits "other made-up" category | Plastic-coated textiles treated as finished textile products (made-up articles). |
🔍 Critical Reminder:
-5903.20.20.00is often the most accurate for structural coated fabrics where the fabric base provides strength.
-3919.90.50.60/3919.90.50.40apply if the product is essentially a plastic tape/film (e.g., adhesive tapes with backing).
-3208.90.00.00applies if the product is a liquid coating/paint to be applied, not a pre-coated fabric.
-6307.90.98.91is a residual category for finished textile items (e.g., bags, covers) made from coated fabric.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 5903.20.20.00 —— Textile Fabrics Coated with Plastic (Non-PVC)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 (Additional Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:5903.20.20.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- This code retains a 0% base rate because it is a textile product.
- However, it is subject to the full 35% surcharge (25% from Section 301 + 10% from Section 122).
- Total burden: 35% on CIF value.
🎯 2. 3919.90.50.60 —— Self-Adhesive Plastic Sheets/Films (Other)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 (Additional Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3919.90.50.60 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Classified under Chapter 39 (Plastics), it has a 5.8% base tariff.
- Subject to 35% additional tariffs (25% + 10%).
- Total burden: 40.8% — significantly higher than the textile classification.
🎯 3. 3919.90.50.40 —— Self-Adhesive Plastic Sheets/Films (Flat Shape)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 (Additional Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3919.90.50.40 → Section 301: 25% → Section 122: 10% |
📌 Note:
- Identical tax structure to3919.90.50.60.
- Used for flat-shaped self-adhesive plastic products.
- Total burden: 40.8%.
🎯 4. 3208.90.00.00 —— Paints/Varnishes Based on Polymers
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 (Additional Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3208.90.00.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- If the product is paint/coating material rather than a finished fabric, it falls here.
- Base: 3.2% + 35% surcharge = 38.2%.
- Lower than plastic film codes, but higher than coated fabric.
🎯 5. 6307.90.98.91 —— Other Made-Up Textile Articles
| Item | Content |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 (Additional Tariff) | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:6307.90.98.91 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- This is the most favorable tariff rate among the options.
- Applies to finished textile products (e.g., bags, tents, covers) made from coated fabric.
- Base: 7.0% + 17.5% surcharge (7.5% + 10%) = 24.5%.
- Crucial: This only applies if the product is a made-up article (finished good), not raw fabric or plastic sheeting.
🛠️ Part IV: Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail base fabric composition (e.g., 100% Polyester), coating type (PVC, Polyurethane, etc.), and weight. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For coatings/paints (3208.90.00.00), to prove chemical composition. |
| ✅ Product Photos (Clear Labeling) | ✔️ | Show texture, flexibility, and any branding. Must distinguish between "fabric roll" and "plastic sheet." |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Coated Fabric, Textile Base" or "Plastic-Coated Textile." Avoid vague terms like "Material." |
| ✅ Packing List | ✔️ | Indicate dimensions and whether goods are rolls, sheets, or cut pieces. |
| ✅ Origin Certificate | ✔️ | If non-China origin, may qualify for preferential rates. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “Fabric First, Plastic Second; If Made-Up, Tariff Drops!”
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Raw Coated Fabric Roll | 5903.20.20.00 (35%) |
Declaring as 3919 (40.8%) → Overpay 5.8% |
| Plastic Tape with Fabric Backing | 3919.90.50.60 (40.8%) |
Declaring as 5903 → Underpay & Risk Penalty |
| Coated Fabric Bag/Tent | 6307.90.98.91 (24.5%) |
Declaring as 5903 (35%) → Overpay 10.5% |
| Liquid Coating/Paint | 3208.90.00.00 (38.2%) |
Declaring as fabric → Regulatory Violation |
📌 Strategic Insight:
- If you are exporting finished goods (e.g., tarps, bags, furniture covers) made from coated fabric, always use6307.90.98.91to save 10.5% compared to raw coated fabric.
- If exporting raw fabric rolls,5903.20.20.00is generally safer than plastic codes, as customs may view the textile base as the essential character.
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Products (Fabric + Plastic) | Provide a functional test report showing if the fabric or plastic provides the main structural integrity. |
| OEM Custom Coatings | Submit design drawings and material specifications to justify 5903 vs 3919. |
| Self-Adhesive Coated Fabrics | If the primary function is adhesion (e.g., sticky tape), use 3919. If it’s just coated fabric that happens to be adhesive, argue for 5903. |
| Paint on Fabric (Not Laminated) | If the coating is wet paint applied on-site, it might be 3208. If pre-coated, it’s 5903 or 6307. |
🌍 Part V: Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6307.90.98.91 |
24.5% (Finished Goods) | None specific for textiles | 5903 is 35%; 3919 is 40.8%. Finish goods win. |
| 🇨🇳 China | 5903.20.20.00 |
7.0% | None | No additional Section 301/122 taxes. |
| 🇪🇺 EU | 5903.20.20.00 |
6.5% | REACH, RoHS | No Section 301/122 equivalent. |
| 🇬🇧 UK | 5903.20.20.00 |
6.5% | UKCA, REACH | Post-Brexit rules similar to EU. |
| 🇦🇺 Australia | 5903.20.20.00 |
5.0% | N/A | Low base tariff, no surcharges. |
📌 Conclusion:
- USA is the only market with aggressive Section 301/122 surcharges that drastically affect coated fabrics.
- In the US, finished made-up articles (6307) are significantly cheaper to import than raw coated fabric (5903) or plastic sheets (3919).
- Strategy: If possible, export finished products (bags, covers) rather than raw coated fabric to leverage the 24.5% rate vs 35%+.
📌 Part VI: Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring coated fabric rolls as 3919 (Plastic)
👉 Consequence: Paying 40.8% instead of 35%. Overpayment of 5.8%.
❌ Mistake 2: Declaring finished coated fabric bags as 5903 (Raw Fabric)
👉 Consequence: Paying 35% instead of 24.5%. Overpayment of 10.5%.
❌ Mistake 3: Not specifying "Textile Base" in invoice
👉 Consequence: Customs may classify as 3919 (Plastic) by default, leading to higher duties and potential fines for misdeclaration.
❌ Mistake 4: Using vague terms like "Plastic Coated Material"
👉 Consequence: Customs examiner may choose the worst-case scenario (3919 or 3208). Always specify "Coated Textile Fabric."
✅ Correct Practice:
"Coated Polyester Fabric, 100% Polyester Base, PU Coated, Roll Form, for Outdoor Tarp Manufacturing"
🎯 Part VII: Conclusion: Professional Declaration, Cost Saving, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Finished Goods First (24.5%), Fabric Second (35%), Plastic Last (40.8%+)"
🔹 "HS Code Determines Tax, 10% Difference is Profit, Misdeclare Means Penalty!"
📌 Pro Tip:
- If your coated fabric is originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower Section 301 rates.
- Apply for an Advance Ruling (Pre-classification) with US Customs (CBP) before shipping high-value coated fabric goods. This provides legal certainty and avoids surprise bills.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Apply for CBP Advance Ruling
🚀 Let your coated fabrics clear smoothly, reduce costs, and maximize profit!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent of your cost deserves precise calculation!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。