PVC Fabric Tablecloth
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921125000 | 41.5% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3924901010 | 13.3% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3924901050 | 13.3% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ PVC Fabric Tablecloths: HS Code Classification & Customs Clearance Guide (2026 Update)
🌐 HS Code Reference & Customs Guide | Latest 2026 Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVC Tablecloths"?
PVC Fabric Tablecloths are versatile household and commercial items used to protect surfaces and add aesthetic appeal. In international trade, they are primarily classified under Chapter 39 (Plastics and Articles Thereof). However, precise classification depends on the physical form (sheet vs. roll) and specific use (table cover vs. general plastic sheet).
⚠️ Key Classification Distinction:
- If the item is a finished, cut-to-shape table cover, it often falls under Heading 3924 (Tableware/Kitchenware).
- If the item is a rolled sheet or general-purpose plastic film/plate, it falls under Headings 3921 or 3919.
- Customs often scrutinize these items heavily due to high tariff rates (Section 301 & 122).
📦 II. Detailed HS Code Breakdown (2026 Latest Tariff Schedule)
Based on the provided data, PVC Tablecloths can be classified into six potential HS Codes depending on their physical characteristics and declared purpose.
| HS Code | Product Description | Typical Scenario | Key Classification Logic |
|---|---|---|---|
3921.12.50.00 |
Vinyl Polymer Sheets/Plates | PVC tablecloths classified as "sheet-like products made of vinyl polymers." | Focuses on the material (PVC/Vinyl) and form (sheet/plate). |
3919.10.20.55 |
Self-Adhesive Plastic Sheets | PVC tablecloths classified as "flat plastic products" (often implying self-adhesive or roll form). | Focuses on flat shape and potential self-adhesive nature or generic flat plastic nature. |
3924.90.10.10 |
Other Plastic Tableware | PVC tablecloths specifically declared as "table cover" items. | Focuses on End-Use: Specifically for table covering purposes. (Lowest Tax!) |
3921.90.50.50 |
Other Plastic Plates/Films | PVC tablecloths classified as "other products" under plastic plates/films. | A "catch-all" for plastic sheets not specifically covered elsewhere. |
3919.90.50.60 |
Other Self-Adhesive Flat Shapes | PVC tablecloths classified as "other self-adhesive plastic flat shapes." | Similar to 3919.10, but for non-self-adhesive or generic "other" flat plastic items. |
3924.90.10.50 |
Plastic Table Coverings | PVC tablecloths explicitly declared as "plastic material for table cover." | Focuses on End-Use: Explicitly for covering tables. (Lowest Tax!) |
🔍 Critical Insight:
- HS Codes3924.90.10.10and3924.90.10.50offer the lowest total tax burden (13.3%).
- HS Codes3921and3919carry high total tax burdens (39.8% - 41.5%) due to Section 301 tariffs.
- Strategy: If the product is a finished tablecloth, strongly argue for classification under Chapter 3924 to save significant duty costs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current applicable rates (Section 301 & 122)
🎯 1. Low-Tax Scenario: 3924.90.10.10 / 3924.90.10.50 (Plastic Tableware/Cover)
| Item | Details |
|---|---|
| Base Tariff Rate | 3.3% (Standard MFN rate for Tableware) |
| Section 301 Surcharge | 0.0% (Exempt from the 25% Section 301 tariff!) |
| Section 122 Tariff | +10% (Specific surcharge for certain plastic articles from China) |
| Total Effective Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Eligibility | ❌ No (Value must be declared; no $800 exemption) |
| Legal Basis Path | HTSUS:3924.90.10 → Section 122 (19 U.S.C. 1304 note) |
📌 Explanation:
- These codes are classified as "Tableware," which often enjoys lower base tariffs.
- Crucially, they are EXEMPT from the 25% Section 301 tariff, which is the biggest cost driver for plastic goods.
- The 10% Section 122 tariff is a specific penalty for certain Chinese imports, but the overall cost is still much lower than the 3921/3919 codes.
🎯 2. High-Tax Scenario: 3921.12.50.00 / 3919.10.20.55 / 3921.90.50.50 / 3919.90.50.60
| Item | Details |
|---|---|
| Base Tariff Rate | 4.8% - 6.5% (Varies by subheading) |
| Section 301 Surcharge | +25% (Standard Section 301 tariff on Chinese plastics) |
| Section 122 Tariff | +10% (Specific surcharge for certain plastic articles from China) |
| Total Effective Rate | 39.8% - 41.5% |
| Tax Calculation | CIF Value × ~40% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3921.12/3919.10/3921.90/3919.90 → Section 301 (19 U.S.C. 1628) + Section 122 |
📌 Explanation:
- These codes are classified as Plastic Sheets/Films/Rolls, not "Tableware."
- They are SUBJECT to the full 25% Section 301 tariff.
- The 10% Section 122 tariff is also applied.
- Result: A massive tax burden that can erode profit margins significantly.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "PVC Tablecloth" or "Plastic Table Cover". Avoid vague terms like "Plastic Sheet" if it's a finished product. |
| ✅ Product Photos | ✔️ | Show the finished item (folded, with edges, possibly on a table) to prove it's a "covered" item, not a raw roll. |
| ✅ Description of Use | ✔️ | Explicitly state: "For covering dining tables" or "Tableware for household use." |
| ✅ Material Composition | ✔️ | Confirm 100% PVC or PVC blend. |
| ✅ Packing List | ✔️ | Itemize as "Tablecloths," not "Plastic Films." |
✅ 2. Declaration Strategy (Key Tips)
🔥 “Declare Use, Not Just Material!”
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Finished Tablecloth | "PVC Plastic Tablecloth (Table Cover)" → HS 3924.90.10.xx |
"PVC Plastic Sheet" → HS 3921.xx.xx |
High Tax (41.5%) vs. Low Tax (13.3%) |
| Rolled PVC Film | "PVC Plastic Film in Rolls" → HS 3921.xx.xx |
"Tablecloth" | May be accepted, but verify if it's cut to size. |
| Self-Adhesive PVC | "Self-Adhesive PVC Sheet" → HS 3919.xx.xx |
"Tablecloth" | Misdeclaration risk if not adhesive. |
📌 Pro Tip:
If your PVC tablecloths are cut to specific shapes (oval, round, rectangular) and have finished edges, they are finished goods. Insist on Chapter 3924 classification. This is the key to saving ~28% in duties.
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| OEM/White Label | Provide a description that emphasizes household use. |
| Bulk Rolls | If sold in rolls, you may have no choice but to use 3921 or 3919. Consider cutting them in the US (if feasible) or before shipping if possible. |
| Section 122 Impact | Even for 3924, the 10% Section 122 tariff applies. Do not assume you are exempt. |
| Audit Risk | Customs may audit 3924 claims for plastic items. Have photos showing end-use ready. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Approx. Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.90.10.10 / .50 |
13.3% (Best) | Avoid 3921/3919 (41.5%) due to Section 301. |
| 🇨🇳 China | 3924.90.10 |
~3-5% | Lower base tariffs, no Section 301/122 for imports into China. |
| 🇪🇺 EU | 3924.90 |
~6.5% | No Section 301/122. Standard MFN rate applies. |
| 🇬🇧 UK | 3924.90 |
~6.5% | Post-Brexit, similar to EU. |
| 🇦🇺 Australia | 3924.90 |
~5% | Low base tariff, no major surcharges. |
📌 Conclusion:
- The USA is the most challenging market due to Section 301 and 122 tariffs.
- Correct classification under3924is critical to avoid paying 41.5% instead of 13.3%.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring "PVC Tablecloth" as "PVC Plastic Sheet"
👉 Consequence: Customs assigns 3921.12.50.00 → 41.5% Tax.
💡 Fix: Always highlight "Table Cover" or "Tableware" in description.
❌ Mistake 2: Ignoring Section 122 Tariff
👉 Consequence: Assuming "Tableware" is exempt from all surcharges.
💡 Fix: Remember, Section 122 (10%) still applies to 3924 plastic tableware from China.
❌ Mistake 3: Using Vague Descriptions like "Plastic Product"
👉 Consequence: Customs discretion leads to higher-tariff codes.
💡 Fix: Be specific: "PVC Tablecloth for Household Use."
✅ Correct Practice:
"PVC Plastic Tablecloth, Cut-to-Shape, for Dining Table Use, Model ABC, 100% PVC"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Motto:
🔹 "Tablecloth = Tableware (3924) = 13.3% Tax"
🔹 "Plastic Sheet = Plastic (3921/3919) = 41.5% Tax"
🔹 "One Word Change ('Sheet' vs 'Cover') = 28% Savings!"
📌 Pro Tip:
If you are importing large volumes, consider applying for an Advance Ruling (Prior Ruling) from US Customs to officially classify your PVC tablecloths under 3924.90.10 to mitigate audit risk.
📣 Immediate Action:
📞 Contact your Customs Broker: Provide photos of the finished tablecloth.
📄 Update Your Invoice: Change description to "PVC Tablecloth / Table Cover."
🚀 Save Up to 28% in Duties with accurate classification!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts in your profit margin!
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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。