PVC Patterned Umbrella Fabric
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921121100 | 39.2% | CN | US | 官方文档 |
| 5903102090 | 35.0% | CN | US | 官方文档 |
| 5903102010 | 35.0% | CN | US | 官方文档 |
| 3921121950 | 40.3% | CN | US | 官方文档 |
商品图片
AI分析
☔ PVC Patterned Umbrella Fabric (Polyvinyl Chloride Coated Textile)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Umbrella Fabric"?
PVC Patterned Umbrella Fabric is a composite material widely used in rain gear, outdoor equipment, and accessories. In international trade, its classification hinges on whether it is viewed primarily as a plastic product or a textile product.
Key Distinction: * Plastic-Centric View: If the fabric is treated as a composite where the plastic (PVC) coating is the defining feature, it may fall under Chapter 39 (Plastics). * Textile-Centric View: If the fabric is considered a textile base impregnated or coated with PVC, it falls under Chapter 59 (Impregnated, Coated, Covered or Layered Textile Fabrics).
⚠️ Critical Differentiator:
- If the material is essentially a plastic sheet/film laminated or bonded with textile fibers for structural support → HS Code 3921
- If the material is a textile fabric explicitly coated/impregnated with PVC → HS Code 5903
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, the following HS Codes are relevant for "PVC Patterned Umbrella Fabric" exported from China to the US:
| HS Code | Product Description | Applicability | Tax Rate |
|---|---|---|---|
3921.12.11.00 |
Plastic plates, sheets, film, foil, and strip, of poly(vinyl chloride) (PVC): Other, reinforced, laminated, supported, or similarly combined with other materials: Other | Composite materials where PVC is the primary matrix, combined with textile material. Fits the "plastic and textile composite" characteristic. | 39.2% |
5903.10.20.90 |
Textile fabrics impregnated, coated, covered or laminated with plastics: With plastics of poly(vinyl chloride) (PVC): Other | PVC-coated textile fabric. Matches the material (PVC) and form (fabric/textile) requirements. | 35.0% |
5903.10.20.10 |
Textile fabrics impregnated, coated, covered or laminated with plastics: With plastics of poly(vinyl chloride) (PVC): Other | Specifically for PVC-coated textile fabrics. "PVC" corresponds to "Polyvinyl Chloride", "Fabric" corresponds to "Textile Fabric". | 35.0% |
3921.12.19.50 |
Other plastic plates, sheets, film, foil, and strip, of poly(vinyl chloride) (PVC): Other, not elsewhere specified or included | Non-specific use "Other" category for PVC fabric. Fits the description of PVC (vinyl polymer) cloth combined with textile materials. | 40.3% |
🔍 Key Reminder:
- HS 5903.10 is generally preferred for textile-based PVC fabrics (umbrella fabric is typically woven/knitted textile with PVC coating).
- HS 3921.12 is used when the product is classified as a plastic composite rather than a coated textile.
- The choice between5903.10.20.10and5903.10.20.90often depends on specific sub-category definitions (e.g., width, weight, or specific use), but both carry the same total tax rate in this dataset.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From 2025 November 10 onwards (for subsequent imports)
🎯 1. HS Code 3921.12.11.00 — PVC Composite Plastic Sheets/Films
| Item | Content |
|---|---|
| Base Duty Rate | 4.2% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote) |
| Section 122 / IEEPA Additional Duty | +10.0% (Against China/HK products) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.12.11.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Section 301 Additional Duty 25%" comes from US Trade Law Section 301;
- "IEEPA 10%" is the additional tariff against Chinese products under the International Emergency Economic Powers Act;
- Total 39.2% is a high tariff level, requiring advance cost planning!
🎯 2. HS Code 5903.10.20.90 — PVC-Coated Textile Fabrics (Other)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 / IEEPA Additional Duty | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5903.10.20.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- Although the base duty is 0%, the additional tariffs make the total 35.0%;
- This is slightly lower than the 39.2% or 40.3% for plastic-composite classifications;
- Recommended for most standard umbrella fabrics that are clearly textile-based.
🎯 3. HS Code 5903.10.20.10 — PVC-Coated Textile Fabrics (Specific Sub-category)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 / IEEPA Additional Duty | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5903.10.20.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- Identical tax structure to5903.10.20.90;
- The distinction between.10and.90may depend on specific product specifications (e.g., width, weight, or precise coating type);
- Always verify with customs broker which sub-code better matches your product’s physical properties.
🎯 4. HS Code 3921.12.19.50 — Other PVC Plastic Sheets/Films
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Duty | +25.0% |
| Section 122 / IEEPA Additional Duty | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.12.19.50 → FOOTNOTE:9903.88.01 |
📌 Warning:
- This is the highest tax rate (40.3%) among all options;
- Only use if the product is definitively classified as a plastic composite and does not fit better under Chapter 59;
- Avoid unless necessary, as it increases costs significantly.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Documentation Checklist (None Can Be Missing)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: Material composition (PVC % / Textile %), weight per square meter, width, pattern type |
| ✅ Photos (Clear & Detailed) | ✔️ | Show front/back, close-up of coating, and any labels/markings |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "PVC Patterned Umbrella Fabric, Polyvinyl Chloride Coated Textile" |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of rolls/bales |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, for potential preferential treatment (though US does not grant FTZ benefits for CN origin) |
| ✅ Material Test Report | ✔️ | Optional but recommended: Confirm PVC content and textile base |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Name Precision, HS Correct, Tax Drops 5% – Avoid the 40% Trap!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Umbrella Fabric | 5903.10.20.10 or 5903.10.20.90 | Misdeclare as "Plastic Sheet" → 39.2%+ |
| Composite Plastic-Textile | 3921.12.11.00 | Misdeclare as "Textile" → If rejected, penalties |
| Any PVC Fabric from China | Always include Section 301 & IEEPA flags | Omitting additional taxes → Seizure/Fines |
| "Patterned" Product | Specify "Patterned" in description | Generic "PVC Fabric" → May trigger manual review |
📌 Critical Advice:
- Do NOT declare as "Textile" without mentioning PVC;
- Do NOT declare as "Plastic" without mentioning textile backing if it is woven;
- Best Practice: Use HS 5903.10.20.10 or 5903.10.20.90 for most umbrella fabrics, as they are textile-based and carry the lowest total tax (35.0%).
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Custom-Printed Pattern | Clearly state "Patterned" in description; does not change HS code but aids customs verification |
| Heavy-Duty vs. Light Umbrella Fabric | If thickness/weight exceeds standard textile coatings, consult broker for 3921 classification |
| OEM Custom Order | Provide customer order + design specs to avoid "non-standard" classification issues |
| Mixed Containers (PVC Fabric + Other Goods) | Separate declaration for each item; PVC fabric must be clearly itemized |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5903.10.20.10 |
35.0% (Total) | None specific for fabric | 301 + IEEPA apply; No de minimis |
| 🇨🇳 China | 5903.10.20.10 |
0% (Export) | N/A | Export duty may apply depending on policy |
| 🇪🇺 EU | 5903.10.00 |
6.5% (Standard) | REACH, OEKO-TEX | No Section 301; Lower than US |
| 🇬🇧 UK | 5903.10.00 |
6.5% | UK REACH | Post-Brexit rules apply |
| 🇦🇺 Australia | 5903.10.00 |
5% | None specific | Lower tariff than US |
📌 Conclusion:
- USA has the highest effective tax rate (35.0%) for PVC umbrella fabric due to Section 301 (25%) and IEEPA (10%) add-ons;
- EU, UK, and Australia offer significantly lower duties (~5–6.5%) if exported directly;
- Cost-saving Strategy: Consider transshipment or supply chain adjustment if volume is large, but ensure compliance with Rules of Origin.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring PVC fabric as "General Textile" under Chapter 60
👉 Consequence: Customs reclassifies to 5903, applies back-taxes + penalties;
👉 Fix: Always specify PVC-coated in description.
❌ Mistake 2: Using "Plastic Sheet" for woven fabric with PVC coating
👉 Consequence: Classified under 3921 → 39.2% or 40.3% instead of 35.0%;
👉 Fix: Use 5903 if textile base is dominant.
❌ Mistake 3: Ignoring Section 301 & IEEPA additional duties
👉 Consequence: Underpayment → Seizure, fines, or refusal of entry;
👉 Fix: Include +35% total in cost calculation.
❌ Mistake 4: Vague product description ("PVC Material")
👉 Consequence: Customs delays for manual review;
👉 Fix: Use "PVC Patterned Umbrella Fabric, Polyvinyl Chloride Coated Textile".
✅ Correct Declaration Example:
"PVC Patterned Umbrella Fabric, 100% Polyvinyl Chloride Coated Polyester Woven Textile, Width 60cm, Weight 200gsm, Model UV-200"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Textile Base? Use 5903. Plastic Base? Use 3921."
🔹 "35% is the Target, 40% is the Trap, 45% is the Death Spiral."
🔹 "HS Code Determines Fate, Tariff Differs by 5 Points, Wrong Declaration Costs Thousands!"
📌 Pro Tip:
If your PVC fabric is produced in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption, reducing total tax to 0%~5%;
Recommend Apply for Advance Ruling before shipment to avoid customs risks.
📣 Immediate Action Required:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let Your Umbrella Fabric Clear Customs Smoothly, Export Efficiently, Maximize Profits!
✨ Professional Clearance Starts with Accurate 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。