PVC Embossed Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921121950 | 40.3% | CN | US | 官方文档 |
| 3921125000 | 41.5% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3920490000 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 PVC Embossed Film (Decorative & Flooring Applications)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "PVC Embossed Film"?
PVC Embossed Film refers to plastic films made of Polyvinyl Chloride (PVC) that have been textured or patterned via calendering or embossing processes. In international trade, it is primarily categorized into two functional groups:
- Flooring/Industrial Mats (3921/3920 Chapter): Films used as base layers or wear layers for PVC flooring, featuring honeycomb or sheet-like structures for durability.
- Decorative/Adhesive Films (3919 Chapter): Self-adhesive or cover films used for furniture, wall decoration, or packaging, characterized by their aesthetic surface and adhesive properties.
⚠️ Key Distinction Point:
- If the film is self-adhesive or used for covering/decorating surfaces (furniture, walls) →归类 to Chapter 3919.
- If the film is a structural layer for flooring (calendered, non-adhesive, honeycomb/structured) →归 to Chapter 3921 or 3920.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (US/CN) |
|---|---|---|---|
3921.12.19.50 |
PVC Flooring Calendered Film | PVC flooring base/wear layer, calendered form, plastic sheeting/film | 40.3% |
3921.12.50.00 |
PVC Flooring Calendered Film (Honeycomb/Sheet) | PVC flooring, honeycomb or sheet-like plastic structure | 41.5% |
3919.90.50.60 |
PVC Decorative Film | Flat self-adhesive/covering application, decorative use | 40.8% |
3919.90.50.40 |
PVC Decorative Film (Self-Adhesive) | Self-adhesive plastic film/foil characteristics | 40.8% |
3920.49.00.00 |
PVC Decorative Film (Sheet/Thin Film) | Thin film category, non-adhesive decorative PVC film | 40.8% |
🔍 Important Reminder:
- Self-adhesive nature is the key differentiator between3919(Decorative/Adhesive) and3920/3921(Other Plastics).
- If your film is flooring-specific (heavy-duty, structural), use3921. If it is surface decoration (thin, adhesive or non-adhesive decor), use3919or3920.
- Do not mix flooring film codes with decorative film codes; customs will flag discrepancies in physical form (e.g., honeycomb structure vs. flat decor).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 3921.12.19.50 —— PVC Flooring Calendered Film
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 5.3% → 301: 25% → 122: 10% |
📌 Explanation:
- Base 5.3%: Standard MFN tariff for other plastic sheets/films.
- 301 Tariff 25%: Section 301 trade remedy tariffs on Chinese goods.
- Section 122 10%: Specific additional levy for certain plastic imports.
- Total 40.3%: High cost, requires precise classification to avoid overpayment or underpayment penalties.
🎯 2. 3921.12.50.00 —— PVC Flooring Film (Honeycomb/Sheet Structure)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 6.5% → 301: 25% → 122: 10% |
📌 Note:
- Slightly higher base rate (6.5%) due to specific structural characteristics (honeycomb/sheet).
- Total tariff is 1.2% higher than3921.12.19.50. Ensure your product truly fits the "honeycomb/structured" description.
🎯 3. 3919.90.50.60 & 3919.90.50.40 —— PVC Decorative Film (Self-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 5.8% → 301: 25% → 122: 10% |
📌 Key Insight:
- Self-adhesive decorative films fall under3919.
- Base rate is 5.8% (higher than non-adhesive flooring films).
- Total tariff is 40.8%.
- Differentiate carefully: If it sticks, it’s3919. If it’s glued to flooring, it’s likely3921.
🎯 4. 3920.49.00.00 —— PVC Decorative Film (Thin Film/Non-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Additional Tariff (301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 5.8% → 301: 25% → 122: 10% |
📌 Comparison:
- Same total rate as self-adhesive (3919) but different classification reason.
- Use3920only if the film is non-adhesive and used for decoration/surfaces, not structural flooring.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Essential)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material (100% PVC), structure (calendered/embossed), thickness, and usage (flooring/decor). |
| ✅ Product Photos (Front/Back) | ✔️ | Show texture (embossing), adhesive layer (if any), and roll packaging. |
| ✅ Composition Analysis Report | ✔️ | Third-party lab report confirming PVC content. |
| ✅ Commercial Invoice | ✔️ | Clearly state "PVC Embossed Film" and intended use (e.g., "for PVC Flooring Lamination"). |
| ✅ Packing List | ✔️ | Specify net/gross weight, dimensions, and number of rolls. |
| ✅ Adhesive Evidence | ✔️ | If claiming 3919, provide proof of self-adhesive backing. If 3921, prove it’s non-adhesive structural film. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Adhesive vs. Structural, Flooring vs. Decor, Precision Saves Dollars!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Self-Adhesive Decorative Roll | 3919.90.50.xx |
Misclassify as 3920 → 40.8% (same rate, but risk of audit if adhesive is detected) |
| PVC Flooring Base Layer (Non-Adhesive) | 3921.12.xx |
Misclassify as 3919 → Risk of Rejection (no adhesive = not 3919) |
| Honeycomb Structure Flooring | 3921.12.50.00 |
Generic 3921.12.19.50 → Pay 1.2% more unnecessarily |
| Non-Adhesive Decorative Film | 3920.49.00.00 |
Misclassify as 3921 → Audit Risk (3921 is for other plastic sheets, not primarily decorative) |
✅ 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Textures | Provide design blueprints + photos of embossing pattern to prove "embossed" nature. |
| Multilayer Films | If PVC is only a surface layer, still classify by predominant material/function. If PVC >50% by weight or function, use PVC codes. |
| Mixed Shipments (Flooring + Decor) | Do NOT mix 3921 and 3919 in one HS Code line. Separate lines required to avoid customs confusion. |
| Sample vs. Bulk | Ensure samples match bulk in structure (e.g., honeycomb vs. flat). Discrepancies cause delays. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.12.xx / 3919.90.xx |
40.3% - 41.5% | No specific, but CE/REACH if EU-bound | High tariff market; pre-classification critical. |
| 🇨🇳 China | 3921.12.xx / 3919.90.xx |
~5-6% | CCC (if applicable) | Low tariff, easy clearance. |
| 🇪🇺 EU | 3920.49.00 / 3919.90.90 |
0-5% (depending on exact subheading) | REACH, RoHS | Low tariff market; focus on chemical compliance. |
| 🇦🇺 Australia | 3921.12.xx |
5% | No specific | Moderate cost. |
| 🇯🇵 Japan | 3920.49.00 |
6% | PSE (if electrical adj.) | Moderate cost. |
📌 Conclusion:
- USA is the highest cost market due to 301 + Section 122 tariffs.
- EU is the most tariff-friendly but has strict chemical regulations (REACH).
- Optimization Strategy: For US exports, ensure accurate classification to avoid 1.2% difference between3921.12.19.50and3921.12.50.00.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Claiming Self-Adhesive film as Non-Adhesive (3920)
👉 Consequence: Customs detects adhesive backing → Penalty + Back Taxes.
❌ Mistake 2: Using Generic 3921.12 code for Honeycomb structure
👉 Consequence: Overpaying 1.2% tariff unnecessarily.
❌ Mistake 3: Mixing Flooring and Decorative films in one HS Code line
👉 Consequence: Customs inspection delay, potential seizure or reclassification at higher rate.
❌ Mistake 4: Ignoring Section 122 tariffs
👉 Consequence: Under-declaration → Severe fines for underpayment.
✅ Correct Practice:
"PVC Embossed Film, Self-Adhesive, for Furniture Decoration, 0.3mm Thickness, Roll Packed, Model DEC-2026, REACH Compliant"
OR
"PVC Calendered Flooring Film, Non-Adhesive, Honeycomb Structure, 2.0mm Thickness, Roll Packed, Model FLR-2026"
🎯 VII. Conclusion: Precision Classification, Cost Efficiency!
🎯 Remember the Mantra:
🔹 "Adhesive? Use 3919. Flooring? Use 3921. Honeycomb? Pay 41.5%. Flat? Pay 40.3%. Don't Guess, Verify!"
🔹 "1.2% Difference Matters: Check Structure, Check Adhesive, Check Tariff!"
📌 Pro Tip:
If your PVC film is sourced from Vietnam, Malaysia, or Thailand, you may qualify for preferential tariffs or IEEPA exemptions.
Recommendation: Apply for a Pre-Ruling from US Customs (CBP) before shipment to avoid surprises.
📣 Immediate Action:
📞 Consult Professional Customs Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
🚀 Ensure Smooth Clearance, Avoid Penalties, Maximize Profit Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Tariff Savings Counts!
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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。