High PVC Content Wall Cloth
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921121500 | 41.5% | CN | US | 官方文档 |
| 4814200000 | 17.5% | CN | US | 官方文档 |
| 4814900200 | 17.5% | CN | US | 官方文档 |
| 5911101000 | 37.9% | CN | US | 官方文档 |
| 5911102000 | 38.8% | CN | US | 官方文档 |
商品图片
AI分析
🧱 High PVC Content Wall Cloth (Wallpaper/Decorative Fabric)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Wall Cloth"?
"High PVC Content Wall Cloth" is a decorative building material used for interior wall covering. In international trade, its classification hinges on the dominant material and structural composition. Is it a textile with a plastic coating, or a plastic sheet backed by textile? This distinction drastically changes the tariff burden.
⚠️ Key Distinction Point:
- If the textile base is dominant and PVC is merely a coating/laminae → Section XI (Textiles) (5911)
- If the plastic/PVC layer is dominant or it is treated as a paper/plastic wallpaper → Section XIVIX (Paper/Plastics) (4814or3921)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Core Material Logic |
|---|---|---|---|
3921.12.15.00 |
PVC Sheets/Films/Laminates combined with textile materials | PVC is the core/primary material; textile is secondary backing. | ✅ PVC Dominant |
4814.20.00.00 |
Wallpaper & similar wall coverings covered with plastic | Classified as wallpaper; surface has plastic (PVC) layer. | ✅ Plastic-Laminated Wallpaper |
4814.90.02.00 |
Other wall coverings, plastic-based | Broad category for plastic wall coverings not elsewhere specified. | ✅ Plastic Wall Covering |
5911.10.10.00 |
Textile fabrics coated/covered with synthetic resin (PVC) | Classified as textile; PVC is the coating material. | ✅ Textile Dominant |
5911.10.20.00 |
Textile fabrics coated/covered/laminated with rubber/other materials | Textile base with heavy PVC lamination/coating. | ✅ Textile Dominant |
🔍 Key Reminder:
- "Wall Cloth" (墙布) is often a marketing term. Customs look at the GRI 3(b) rule: "Essential character."
- If the product feels like fabric and is flexible like cloth → Likely 5911.
- If it feels like sheet/plastic or is rigid like vinyl wallpaper → Likely 3921 or 4814.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (Including subsequent imports)
🎯 1. 3921.12.15.00 —— PVC Sheets/Films Combined with Textile
| Item | Content |
|---|---|
| Base Duty | 6.5% (Ad Valorem) |
| Section 301 Surtax | +25.0% (China-origin surcharge) |
| Section 122 Tariff | +10.0% (Specific trade provision) |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (High tax rate excludes de minimis) |
| Legal Basis | Base 6.5% + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- Classified under Chapter 39 (Plastics).
- High tariff reflects protectionist policies on Chinese plastic products.
- 41.5% is a significant cost factor; pricing strategy must account for this.
🎯 2. 4814.20.00.00 —— Wallpaper Covered with Plastic (PVC)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Due to Section 301 & 122) |
| Legal Basis | Base 0% + Section 301 (7.5%) + Section 122 (10%) |
📌 Explanation:
- Classified under Chapter 48 (Paper/Paperboard).
- Much lower tariff (17.5%) compared to plastic textiles.
- Key strategy: If the product can be legally argued as "Wallpaper" rather than "Textile," this code saves 24% in tariffs.
🎯 3. 4814.90.02.00 —— Other Plastic Wall Coverings
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base 0% + Section 301 (7.5%) + Section 122 (10%) |
📌 Explanation:
- Similar to4814.20.00.00.
- Use this if the product doesn't fit the exact "Wallpaper" definition but is still a plastic-based wall covering.
- Same favorable rate as #2.
🎯 4. 5911.10.10.00 —— Textile Fabric Coated with Synthetic Resin (PVC)
| Item | Content |
|---|---|
| Base Duty | 2.9% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 37.9% |
| Tax Calculation | CIF Value × 37.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base 2.9% + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- Classified under Chapter 59 (Textiles).
- Higher tariff than paper-based (4814) but lower than pure plastic (3921).
- Reflects the textile nature of the "Wall Cloth."
🎯 5. 5911.10.20.00 —— Textile Fabric Coated/Laminated with Other Materials
| Item | Content |
|---|---|
| Base Duty | 3.8% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 38.8% |
| Tax Calculation | CIF Value × 38.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base 3.8% + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- Specific subheading for textiles with rubber/other material coatings (PVC falls here if not strictly "synthetic resin" coating in the narrower sense).
- Highest tariff among textile options (38.8%).
- Avoid if5911.10.10.00or4814codes are applicable.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Base material (e.g., polyester, cotton), PVC content %, thickness, weight. |
| ✅ Cross-Section Photo | ✔️ | Visual proof of layer structure (Textile base + PVC coating vs. Plastic base + fabric backing). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "High PVC Content Wall Cloth, Decorative Wall Covering." Avoid ambiguous terms. |
| ✅ HS Code Pre-Ruling (Optional but Recommended) | ✔️ | Crucial for borderline cases between 4814 and 5911. |
| ✅ Packaging List | ✔️ | Confirm no mixed HS codes in one shipment to avoid complex valuation. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Paper Wins Low Tax, Textile Pays Premium, PVC Content is King!"
| Scenario | Recommended HS Code | Why? | Risk if Wrong |
|---|---|---|---|
| Product looks like Wallpaper | 4814.20.00.00 |
Lowest Tax (17.5%). Argue it's a "plastic-covered paper/wallpaper." | If Customs reclassify to 5911 → Pay ~20% more. |
| Product is clearly Fabric | 5911.10.10.00 |
Medium Tax (37.9%). Honest declaration for textile base. | If reclassified to 3921 → Pay ~4% more. |
| PVC is the Main Layer | 3921.12.15.00 |
Highest Tax (41.5%). Only use if PVC is dominant. | Overpaying if misclassified. |
| Avoid | 5911.10.20.00 |
Highest Tax (38.8%). Only if specific "other material" coating applies. | Unnecessary high cost. |
📌 Strategic Insight:
- If your product can be argued as "Wallpaper" (4814), you save ~20% in tariffs compared to Textile (5911) or Plastic (3921) codes.
- Prepare technical documents proving the paper/plastic base if possible.
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipment (Wall Cloth + Accessories) | Declare separately. Accessories may have different HS codes. Don't lump them under Wall Cloth. |
| OEM Custom Wall Cloth | Provide client design specs. Ensure material composition matches declaration. |
| Small Samples (De Minimis) | ❌ No De Minimis. Even $800 samples face 17.5%-41.5% tax. Budget accordingly. |
| Dispute on "Textile" vs "Plastic" | Provide a third-party lab test report showing PVC percentage and tensile strength. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Total Tax (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4814.20.00.00 |
17.5% | None specific | Lowest US Tax. Best for clearance. |
| 🇺🇸 USA | 5911.10.10.00 |
37.9% | None specific | High tax. Avoid if possible. |
| 🇪🇺 EU | 4814.20.00 |
~12-15% | CE (if applicable) | VAT applies separately (19-21%). |
| 🇨🇳 China | 4814.20.00 |
0% | None | Zero import duty for inbound. |
| 🇦🇺 Australia | 4814.20.00 |
5% | GEMS | Low tariff. |
📌 Conclusion:
- USA is the most complex market due to Section 301 & 122.
- Aim for4814classification in the US to minimize costs.
- EU and Australia have simpler, lower tariff structures for wall coverings.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Wall Cloth" as 5911 when it's actually plastic-backed.
👉 Consequence: Overpayment if 4814 was applicable.
👉 Fix: Re-evaluate material hierarchy.
❌ Error 2: Declaring "Wallpaper" as 3921 when it's textile-based.
👉 Consequence: Underpayment risk if Customs audits and reclassifies to 5911 (37.9% vs 41.5% - wait, 5911 is lower than 3921! But 4814 is best).
👉 Fix: Accurate material testing.
❌ Error 3: Ignoring Section 122 Tariff.
👉 Consequence: Unexpected 10% charge on all entries.
👉 Fix: Include in cost calculation from Day 1.
❌ Error 4: Claiming De Minimis for small samples.
👉 Consequence: Shipment held at customs, fees charged.
👉 Fix: Pay duties on samples.
✅ Correct Declaration Example:
"PVC-Coated Decorative Wall Covering, 100% Polyester Base with 0.5mm PVC Surface, for Interior Wall Decoration, Roll 10m x 1.5m."
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Risk Reduction
🎯 Remember the Mantra:
🔹 "Paper is King (17.5%), Textile is Middle (38%), Plastic is Most (41.5%)."
🔹 "HS Code decides tax, 24% difference is huge, wrong code means heavy penalty."
📌 Pro Tip:
- If your supplier can provide a paper-based version of the wall cloth (even with PVC coating), it qualifies for 4814 (17.5%).
- Always request a material composition certificate from the factory.
- Consider Advance Ruling with US CBP if importing large volumes to lock in the 17.5% rate.
📣 Take Action Now:
📞 Consult a licensed customs broker + Provide product photos + Request material test report
🚀 Ensure your Wall Cloth clears smoothly, minimizes tax, and maximizes profit!
✨ Professional Clearance Starts with Precise Classification!
💼 Every dollar of tariff saved is pure profit!
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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。