PVC Scratch Resistant Sheet
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3921125000 | 41.5% | CN | US | 官方文档 |
| 3921121950 | 40.3% | CN | US | 官方文档 |
| 9403994080 | 35.0% | CN | US | 官方文档 |
| 9403993080 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ PVC Scratch Resistant Sheet (Polyvinyl Chloride)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "PVC Sheets"?
PVC Scratch Resistant Sheets are versatile plastic materials widely used in construction (flooring, wall cladding), automotive interiors, packaging, and furniture. In international trade, their classification depends heavily on: 1. Structure: Cellular (foamed/porous) vs. Solid. 2. Composition: Pure polymers of vinyl chloride (PVC) vs. combined with other materials (e.g., textiles). 3. End-Use: General-purpose articles vs. specific parts (e.g., furniture components).
⚠️ Key Distinction Points: - Cellular PVC Sheets: If the product has a foamed or porous structure, it falls under 3921. - Solid/Non-Cellular PVC Sheets: If solid and not combined with textiles, it may fall under 3921 (different subheading) or 3926 if shaped into articles. - Combined with Textiles: If laminated with fabric, it may fall under 3921.12.19.50. - Finished Articles: If the sheet is cut/shaped into buckets, pails, or furniture parts, it may fall under 3926 or 9403.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Structure/Material |
|---|---|---|---|
3921.12.50.00 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Other | Cellular PVC sheets (foamed), not combined with textiles, not specified elsewhere | ✅ Cellular (Foamed) PVC |
3921.12.19.50 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Combined with textile materials: Other Other | PVC sheets laminated with fabric/textile (e.g., coated canvas, textile-reinforced PVC) | ✅ Cellular PVC + Textile |
3926.90.99.89 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Shaped plastic articles (e.g., custom-cut PVC panels, decorative trim, non-furniture plastic parts) | ❌ Not sheets/film, finished article |
3926.90.10.00 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Buckets and pails | Plastic buckets and pails (if the "sheet" is shaped into these containers) | ❌ Specific article: Bucket/Pail |
9403.99.40.80 |
Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Other Other | Plastic furniture parts (e.g., PVC chair backs, table tops, legs) | ❌ Furniture part |
9403.99.30.80 |
Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Of reinforced or laminated plastics Other | Reinforced/Laminated Plastic Furniture Parts | ❌ Furniture part, reinforced/laminated |
🔍 Key Reminder: - Raw/General Sheets: If the product is a raw sheet/plate for further processing, classify under 3921 (Cellular PVC). - Laminated Sheets: If combined with textiles, use 3921.12.19.50. - Finished Articles: If the sheet is cut/molded into a specific item (bucket, furniture part, decorative piece), classify under 3926 or 9403. - Do NOT split shipments: If sheets and finished parts are shipped together, declare separately to avoid misclassification penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3921.12.50.00 —— Cellular PVC Sheets (Not Combined with Textiles)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Total Tariff | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| De Minimis Exemption? | ❌ No (Denied for Section 301 goods) |
| Legal Path | 301 Footnote: 9903.88.01 → 3921.12.50.00 |
📌 Explanation: - Base 6.5%: Standard US MFN rate for cellular PVC sheets. - 25% Surtax: Under USTR Section 301 for Chinese-origin plastics. - Total 31.5%: High cost. Plan pricing accordingly.
🎯 2. 3921.12.19.50 —— Cellular PVC Sheets Combined with Textiles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| Total Tariff | 30.3% |
| Tax Calculation | CIF Value × 30.3% |
| De Minimis Exemption? | ❌ No |
| Legal Path | 301 Footnote: 9903.88.01 → 3921.12.19.50 |
📌 Note: - Slightly lower base rate than pure cellular PVC (5.3% vs 6.5%). - Still subject to 25% surcharge. - Common in coated fabrics, vinyl-covered textiles.
🎯 3. 3926.90.99.89 —— Other Plastic Articles (Non-Specific)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Total Tariff | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption? | ❌ No |
| Legal Path | 301 Footnote: 9903.88.01 → 3926.90.99.89 |
📌 Explanation: - Base 5.3%: Standard rate for general plastic articles. - 7.5% Surcharge: Lower surcharge than sheet goods. - Total 12.8%: Significantly cheaper than sheets (31.5%). - ⚠️ Risk: If the product is clearly a "sheet" and not a "shaped article," customs may reclassify to 3921, leading to penalties.
🎯 4. 3926.90.10.00 —— Buckets and Pails
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | N/A |
| De Minimis Exemption? | N/A |
| Legal Path | Not subject to Section 301 surcharge |
📌 Note: - Tariff-Free! Only if the product is specifically a bucket or pail. - Warning: Do not misdeclare a PVC sheet as a "bucket" to avoid taxes. Customs will inspect physical goods.
🎯 5. 9403.99.40.80 & 9403.99.30.80 —— Plastic Furniture Parts
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Total Tariff | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Exemption? | ❌ No |
| Legal Path | 301 Footnote: 9903.88.01 → 9403.99.40.80 / 9403.99.30.80 |
📌 Explanation: - Base 0.0%: Furniture parts have zero base duty. - 25% Surcharge: Still subject to Section 301. - Total 25.0%: Lower than cellular sheets (31.5%). - ✅ Advantage: If the PVC product is a furniture part (e.g., chair seat, table top), classify here for savings.
🛠️ IV. Customs Clearance Practical Advice (Pro Tips & Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, thickness, cellular/solid status, texture, color |
| ✅ Material Composition Report | ✔️ | Confirm 100% PVC or PVC + textile ratio |
| ✅ Product Photos (Clear) | ✔️ | Show surface texture, edges, any labels, and scale |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving Chinese origin and applying surcharges correctly |
| ✅ Commercial Invoice | ✔️ | Clearly state "PVC Sheet" or "Plastic Article" and HS Code |
| ✅ Packing List | ✔️ | Detail roll length, weight, and packaging type |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, or fire resistance tests (if required by end-use) |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Structure First, End-Use Second, Name Accurate, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw foamed PVC sheet | 3921.12.50.00 (Cellular PVC) |
Misdeclare as "Plastic Article" → 12.8% but high audit risk |
| PVC sheet + Fabric Lamination | 3921.12.19.50 (Textile Combined) |
Declare as pure PVC → 31.5% |
| PVC cut into bucket shape | 3926.90.10.00 (Bucket) |
Declare as sheet → 31.5% |
| PVC chair part | 9403.99.40.80 (Furniture Part) |
Declare as sheet → 31.5% |
| PVC decorative trim (non-furniture) | 3926.90.99.89 (Other Plastic Article) |
Declare as sheet → 31.5% |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom PVC Sheets | Provide customer PO + design specs to prove end-use if claiming furniture part status |
| Mixed Shipment (Sheets + Parts) | Declare separately! Do not bundle under one HS code |
| Non-Cellular (Solid) PVC | If solid, check 3921.10/3921.19 subheadings (not in this data), but likely still 301-surcharged |
| Re-export/Transshipment | Ensure no origin change; surcharge applies to Chinese-origin goods regardless of transit |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.12.50.00 |
31.5% | None specific | High 301 surcharge |
| 🇨🇳 China | 3921.12.50.00 |
~6.5% | CCC (if applicable) | Lower base duty |
| 🇪🇺 EU | 3921.10 |
6.5% | REACH, RoHS | No Section 301 |
| 🇦🇺 Australia | 3921.10 |
5.0% | APM Certification | Moderate duty |
| 🇯🇵 Japan | 3921.10 |
4.0% | JIS Standard | Low duty |
📌 Conclusion: - USA has the highest effective tariff due to 301 surcharges. - If possible, classify as finished articles (3926) or furniture parts (9403) to reduce rate from 31.5% to 12.8% or 25.0%. - Avoid misclassification: Customs audits are strict for PVC plastics.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a cellular PVC sheet as "Plastic Article" (3926.90.99.89) to save tax
👉 Consequence: Customs inspection reveals sheet structure → Penalty + Back Duties
❌ Mistake 2: Not declaring textile lamination on PVC sheets
👉 Consequence: Wrong HS code (3921.12.50 vs 3921.12.19.50) → Fine + Delay
❌ Mistake 3: Misdeclaring furniture parts as raw sheets
👉 Consequence: Higher tax (31.5% vs 25.0%) → Unnecessary cost
❌ Mistake 4: Using vague terms like "Plastic Sheet" on Invoice
👉 Consequence: Customs ambiguity → Hold for inspection → Delayed clearance
✅ Correct Practice:
"PVC Cellular Sheet, 2mm Thickness, 100% Polyvinyl Chloride, White, Roll Packaging, For Flooring Underlayment, Model XYZ, RoHS Compliant"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Cellular PVC, Textile Combo, Sheet Rate 31, Article 12, Furniture 25, Bucket Free!"
🔹 "HS Code Determines Life, Tax Difference is Key, Accurate Declaration Saves Thousands!"
📌 Pro Tip:
If your PVC products are originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA/301 Exemption or lower tariffs.
Recommend applying for a Binding Ruling or Advance Classification before shipment to mitigate risk.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Your PVC Products Clear Customs Smoothly, Maximize Profit, and Expand Globally!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny 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。