Coated Textile Material
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 3921121100 | 39.2% | 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 |
商品图片
AI分析
🧵 Coated Textile Material: The Ultimate HS Code & Taxation Guide (2026)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition: What Exactly Is "Coated Textile"?
Coated textile materials are composite goods where a fabric base (textile) is treated with a layer of plastic, rubber, or chemical substance to enhance properties like waterproofing, fire resistance, strength, or aesthetic appeal. In international trade, classification depends heavily on material composition and primary function.
⚠️ Critical Distinction:
- If the textile base defines the character → Chapter 63 (Textiles)
- If the plastic coating defines the character → Chapter 39 (Plastics)
- If the coating acts as a paint/coating agent → Chapter 32 (Chemicals)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five possible HS Codes for Coated Textile Materials, ranked by tax efficiency and logical fit.
| HS Code | Product Description | Logic Basis | Total Tax Rate |
|---|---|---|---|
6307.90.98.91 |
Other Made-Up Articles of Textiles | Plastic-coated textiles are classified as textile-made-up goods. No material conflict. | 24.5% |
3921.12.11.00 |
Other Plates, Sheets, Film, etc., of Plastics | Plastic coating corresponds to PVC polymers; textile is composite. Reasonable inference. | 39.2% |
3919.90.50.60 |
Self-Adhesive Plastics, in Rolls | Coating inferred as plastic film/band based on use. Bottom-category inference. | 40.8% |
3919.90.50.40 |
Self-Adhesive Plastics, in Rolls | Coating material is typically flat/film. Fits plastic category. | 40.8% |
3208.90.00.00 |
Paints & Varnishes Based on Synthetic Polymers | Coating inferred as polymer/chemical modifier for painting. Fits synthetic polymer material features. | 38.2% |
🔍 Key Insight:
-6307.90.98.91is the most tax-efficient option (24.5%) and aligns with the primary nature of the item as a "textile." -3921and3919classify it primarily as a plastic product, leading to higher tariffs due to 301/122条款 surcharges. -3208treats it as a chemical coating material, also resulting in high taxes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Nov 10, 2025 onwards
🎯 1. 6307.90.98.91 —— Other Made-Up Textile Articles (Recommended)
| Item | Details |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No (High tariff goods excluded) |
| Legal Basis Path | USITC:6307.90.98.91 → SEC301:7.5% → SEC122:10% |
📌 Explanation:
- This classification treats the item as a textile product. While base tariffs are low, the specific surcharges (301 + 122) bring the total to 24.5%. - This is the lowest cost option among the five classifications provided.
🎯 2. 3921.12.11.00 —— Other Plastic Plates/Sheets
| Item | Details |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3921.12.11.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Classifying as plastic triggers the 25% Section 301 tariff, which is significantly higher than the 7.5% surcharge for textiles. - Only choose this if the product is primarily identified as a "plastic sheet" rather than a "textile."
🎯 3. 3919.90.50.60 / 3919.90.50.40 —— Self-Adhesive Plastic Rolls
| Item | Details |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3919.90.50.x → FOOTNOTE:9903.88.01 |
📌 Note:
- Same high tax structure as3921. The base rate is slightly higher (5.8% vs 4.2%), making it the most expensive option.
🎯 4. 3208.90.00.00 —— Synthetic Polymer Paints/Coatings
| Item | Details |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3208.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even with the lowest base rate (3.2%), the 25% + 10% surcharges dominate, resulting in a high total tariff.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Base fabric composition (e.g., 100% Polyester), Coating material (e.g., PVC, PU), Coating weight, Width, Thickness. |
| ✅ Composition Declaration | ✔️ | Explicitly state the ratio of textile to plastic coating. |
| ✅ Product Photos | ✔️ | Show texture, cross-section (if possible), and labels. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Coated Textile" or "Plastic-Coated Fabric," not generic "Material." |
| ✅ Packing List | ✔️ | Standard packaging details. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Textile Character Rules: Base Fabric Dominates!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Waterproof Tent Fabric | 6307.90.98.91 (Textile) |
Misdeclare as "Plastic Sheet" → 39.2% Tax |
| PU-Coated Upholstery Fabric | 6307.90.98.91 (Textile) |
Misdeclare as "Paint/Coating" → 38.2% Tax |
| Plastic-Coated Mesh | 6307.90.98.91 (Textile) |
Split declaration (Mesh + Plastic) → Risk of audit |
| Pure PVC Sheet (No Textile) | 3921.12.11.00 (Plastic) |
N/A (Correctly classified as plastic) |
📌 Warning:
- If you declare3921or3919for a product that is clearly a textile, Customs may audit the Essential Character doctrine. If the textile provides the structural integrity, 6307 is the legally correct choice.
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Coating | Provide design specs to prove it’s a textile product, not a raw chemical coating. |
| Mixed Materials (e.g., Metal Thread + Plastic) | If plastic/coating is still secondary, argue for textile classification. |
| High-Volume Shipments | Pre-clearance ruling recommended to lock in 6307 classification and avoid surprise audits. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6307.90.98.91 |
24.5% | Lowest among options. Avoid 39xx codes due to 35% surcharges. |
| 🇨🇳 China | 6307.90.98.91 |
~5-8% | Lower base tariff, no 301/122 surcharges. |
| 🇪🇺 EU | 5907.00 (Typical) |
6-12% | EU often classifies coated textiles in Chapter 59. Different system. |
| 🇨🇦 Canada | 6307.90 |
~5-10% | Similar to US but no 301 tariffs. |
📌 Conclusion:
- The US market is the most challenging due to high surcharges. - Selecting6307.90.98.91saves ~15-16% in total tax compared to plastic classifications. - Ensure your product documentation strongly supports the textile identity.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Coated Fabric" as "Plastic Sheet" (3921)
👉 Consequence: Tax jumps from 24.5% to 39.2% → Lost Profit!
❌ Error 2: Ignoring the "Essential Character" rule
👉 Consequence: Customs may reclassify and demand back taxes + penalties.
❌ Error 3: Vague description ("Textile Material")
👉 Consequence: Customs delay, potential audit, or forced reclassification to highest-tax category.
❌ Error 4: Assuming all coated goods are plastics
👉 Consequence: Missed opportunity to use lower-tax textile classification.
✅ Correct Practice:
"Polyester Woven Fabric, Coated with Polyurethane, Waterproof, for Tent Manufacturing, 2.5mm Thickness, 1.5m Width"
🎯 VII. Conclusion: Smart Classification, Maximum Savings!
🎯 Remember the Mantra:
🔹 "Textile Base = 24.5% | Plastic Base = 39-40% | Save $150 per $1,000!"
🔹 "HS Code Determines Tax: Choose Wisely, Declare Accurately!"
📌 Pro Tip:
If your coated textile has a very high plastic content (>50% by weight) and is used for industrial liners, consult a customs broker to verify if 3921 is actually more appropriate legally. However, for general apparel, tents, and upholstery, 6307.90.98.91 is the gold standard.
📣 Immediate Action:
📞 Contact your customs broker + Provide composition details + Request HS Code Pre-Ruling for
6307.90.98.91.
🚀 Clear Customs Smoothly, Maximize Margins, Export with Confidence!
✨ Professional Clearance Starts with Precise Classification!
💼 Your Every Cent is Worth Calculating!
用户评价
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。