PVC Texture Building Decoration Film
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 |
| 3921121950 | 40.3% | CN | US | 官方文档 |
| 3920490000 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3920435000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎨 PVC Texture Building Decoration Film
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVC Decoration Film"?
PVC Texture Building Decoration Film is a critical material in modern interior design, construction, and renovation. It is primarily used for surface finishing of doors, walls, cabinets, and furniture. In international trade, this product is classified based on its material composition (PVC), physical form (Film/Sheet), and functional characteristics (Self-adhesive vs. Non-adhesive).
Because "Decoration Film" can fall into different subheadings depending on whether it is self-adhesive, rigid, or flexible, customs often require precise differentiation. Misclassification can lead to significant tariff discrepancies and clearance delays.
⚠️ Key Distinction Point:
- If the film has a self-adhesive backing (tacky side) → Likely falls under 3919 (Self-adhesive plates/sheets/film);
- If the film is non-adhesive (requires glue installation) but is a honeycomb/structured plate-like film → Likely falls under 3921;
- If the film is a standard polyvinyl chloride sheet/film without specific structural claims → Likely falls under 3920.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Feature |
|---|---|---|---|
3921.12.50.00 |
PVC Decoration Film: Material PVC, Form Film. Classified under "Honeycomb/Other Plate-like Films of Vinyl Polymers" | Rigid or semi-rigid decorative sheets, structured texture films for walls/doors | ✅ Plate-like/Honeycomb Structure |
3921.12.19.50 |
PVC Decoration Film: Material PVC, Form Film. Inferred under "Other" categories for reasonable classification | Flexible PVC films that don't fit specific subheadings, generic decorative rolls | ✅ General PVC Film |
3920.49.00.00 |
PVC Decoration Film: Material PVC, Form Film. Fits "Other Plates, Sheets, Film, Foil, and Strip" of Vinyl Polymers | Standard non-adhesive PVC sheets/films used for decoration, not self-adhesive | ✅ Standard PVC Film/Sheet |
3919.90.50.40 |
PVC Decoration Film: Material PVC, Form Film. Fits "Self-Adhesive Plastic Films/Foil" Characteristics | PVC films with pre-applied adhesive backing, easy-install decorative wraps | ✅ Self-Adhesive |
3919.90.50.60 |
PVC Decoration Film: Material PVC, Form Film. Use for Decoration, Fits Plastic Film Characteristics | Decorative films specifically intended for aesthetic purposes, potentially self-adhesive | ✅ Decorative/Self-Adhesive |
3920.43.50.00 |
PVC Decoration Film: Material PVC, Form Film. Fits Polyvinyl Chloride Polymers and Films | Pure PVC polymer films, often used where purity and specific chemical resistance are key | ✅ Pure PVC Polymer |
🔍 Key Reminder:
- Self-adhesive vs. Non-Adhesive: This is the biggest trap. If your film peels off a liner, it MUST be classified under 3919. If it requires glue, it falls under 3920 or 3921.
- Structure Matters: If the film has a 3D texture or honeycomb core, 3921 is more appropriate than standard flat film codes.
- Documentation: Always provide technical data sheets specifying "Adhesive Type: None/Solvent/Pressure-Sensitive" to avoid reclassification.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
✅ Note: All rates include Section 301 Surtax and Section 122/IEEPA Add-ons.
🎯 1. 3921.12.50.00 —— PVC Decoration Film (Honeycomb/Plate-like)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote for Chinese Origin) |
| Section 122/IEEPA Surtax | +10.0% (Specific provision for Chinese imports) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No (Denied for these HS Codes) |
| Legal Path | Base: 3921.12.50.00 → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- This code carries the highest base tariff (6.5%) among the options due to its specific "honeycomb/plate" classification;
- Combined with 25% + 10% surtaxes, the total burden is 41.5%.
🎯 2. 3921.12.19.50 —— PVC Decoration Film (Other/Inferred)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122/IEEPA Surtax | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Base: 3921.12.19.50 → Sec301: 25% → Sec122: 10% |
📌 Note:
- Slightly lower base tariff (5.3%) makes this a common fallback if the "honeycomb" feature is not prominent;
- Total rate 40.3% is still very high.
🎯 3. 3920.49.00.00 —— PVC Decoration Film (Other Vinyl Polymers)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122/IEEPA Surtax | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Base: 3920.49.00.00 → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- Suitable for non-adhesive, non-honeycomb PVC films;
- Total rate 40.8%.
🎯 4. 3919.90.50.40 —— PVC Decoration Film (Self-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122/IEEPA Surtax | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Base: 3919.90.50.40 → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- Must be self-adhesive to use this code;
- If misdeclared as self-adhesive but is non-adhesive, you risk penalties.
🎯 5. 3919.90.50.60 —— PVC Decoration Film (Decorative/Self-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122/IEEPA Surtax | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Base: 3919.90.50.60 → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- Another self-adhesive option, specifically for decorative uses;
- Same total rate as above.
🎯 6. 3920.43.50.00 —— PVC Decoration Film (Polyvinyl Chloride Polymers)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122/IEEPA Surtax | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Base: 3920.43.50.00 → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- Lowest base tariff (4.2%) among all options;
- Suitable for pure PVC polymer films;
- Total rate 39.2% is the most cost-effective IF the product qualifies.
🛠️ IV. Customs Clearance Practical Advice (Field Avoidance Guide)
✅ 1. Required Documents Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: PVC content %, thickness (mm), width (m), adhesive type (None/Solvent/PSA), and structure (Flat/Honeycomb) |
| ✅ Technical Data Sheet | ✔️ | Chemical composition, fire rating (UL94), and application method |
| ✅ Product Photos | ✔️ | Clear shots of the roll, cross-section (if layered), and adhesive side (if applicable) |
| ✅ Commercial Invoice | ✔️ | Must state: "PVC Decoration Film, HS Code [Insert Code], Made in China" |
| ✅ Bill of Lading | ✔️ | Weight, dimensions, and container type |
| ✅ Declaration Statement | ✔️ | Confirming no restricted chemicals (e.g., high phthalates) if EU/US standards apply |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Adhesive Determines 3919, Structure Determines 3921, Flat Film is 3920!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Self-Adhesive Film | 3919.90.50.40 or 3919.90.50.60 |
Misdeclare as 3920 → 40.8% vs 41.5%? No, risk of fraud penalty |
| Non-Adhesive, Honeycomb/Structured | 3921.12.50.00 |
Misdeclare as 3920 → 41.5% vs 40.8% → Higher tax + scrutiny |
| Non-Adhesive, Flat PVC Film | 3920.49.00.00 or 3920.43.50.00 |
Misdeclare as 3919 → 40.8% → Risk of seizure if adhesive found |
| Generic/Unknown PVC Film | 3921.12.19.50 |
Guessing → 40.3% → Safe fallback if unsure, but provide justification |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Multi-Layer Laminates | If PVC is laminated with paper or fabric, the PVC layer determines classification. Must provide lamination specs. |
| Custom Printed Designs | Still classified as PVC film. Do not classify as "printed matter" (Chapter 49). |
| Samples vs. Bulk | Samples under $800 may qualify for De Minimis, but PVC films are often excluded. Check latest CBP rulings. |
| Fire-Rated Films | If fire-resistant additives are used, declare explicitly. Some jurisdictions require fire safety certificates. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.43.50.00 |
39.2% | No specific cert required | Highest complexity due to 301+122 taxes |
| 🇨🇳 China | 3920.43.50.00 |
4.2% | CCC (if applicable) | No surtaxes |
| 🇪🇺 EU | 3920.43.50.00 |
6.5% | REACH + RoHS | No Section 301/122 |
| 🇬🇧 UK | 3920.43.50.00 |
6.5% | UKCA + REACH | Post-Brexit rules apply |
| 🇯🇵 Japan | 3920.43.50.00 |
5.0% | JIS | Low base tariff, no surtaxes |
📌 Conclusion:
- USA is the most expensive market for PVC decoration films due to cumulative surtaxes;
- EU/UK/Japan have significantly lower barriers, but require strict chemical compliance (REACH/RoHS);
- China Exporters should prioritize markets with lower tariffs unless value-added branding offsets US costs.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring "Self-Adhesive" Film as "Non-Adhesive"
👉 Consequence: Customs inspection reveals adhesive → Fine + 2x duty + delay.
❌ Error 2: Ignoring "Honeycomb/Structured" Feature
👉 Consequence: Declared as 3920.49 (40.8%) but should be 3921.12 (41.5%) → Underpayment risk.
❌ Error 3: Using "Decorative Wrap" as HS Code
👉 Consequence: Rejected → Must use correct 8-10 digit HS Code (e.g., 3920.43.50.00).
❌ Error 4: Missing "Made in China" Labeling
👉 Consequence: Section 122 10% tax not applied correctly → Audit risk.
✅ Correct Approach:
“PVC Decoration Film, Non-Adhesive, Flat Surface, 0.3mm Thickness, Roll Form, 1220mm Width, Model XYZ, Compliant with REACH/RoHS”
🎯 VII. Conclusion: Professional Classification, Cost Optimization!
🎯 Remember the Mnemonic:
🔹 “Adhesive? Go 3919. Structure? Go 3921. Flat? Go 3920. Total Tax? ~40%!”
🔹 “Base Tariff + 25% + 10% = The US Reality. Plan Ahead!”
📌 Pro Tip:
- If your PVC film is exported to the US, consider applying for an Exclusion under Section 301 if available, though rare for decorative films.
- Pre-classification Ruling: Submit an IA Ruling Request to CBP 60 days before shipment to lock in the HS Code and avoid disputes.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Technical Data Sheet + Apply for Pre-Import Ruling
🚀 Ensure your PVC Decoration Film clears smoothly, minimizes tax, and maximizes profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Counts! Get It Right!
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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。