PVC Wallpaper (Textile Backing)
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 |
| 3921121500 | 41.5% | CN | US | 官方文档 |
| 391810 | 0.0% | CN | US | 官方文档 |
| 590600 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🎨 PVC Wallpaper (Textile Backing)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVC Wallpaper with Textile Backing"?
PVC Wallpaper with textile backing is a composite construction material primarily used for interior wall decoration. In international trade, it is not simply "paper" or "textile," but a composite product of plastics and textile materials. The classification depends heavily on: 1. The Predominant Material: Is the weight dominated by the PVC layer or the textile backing? 2. The Structure: Is it cellular (foamed) PVC? Is the textile made of synthetic or natural fibers? 3. The Intended Use: Wall covering vs. industrial textile.
⚠️ Key Distinction Points:
- If the product is cellular PVC combined with textile, and man-made fibers predominate by weight in the textile component → Likely 3921.12.11.00.
- If it is cellular PVC combined with textile, but falls under "Other" specific sub-categories or lacks specific predominate fiber criteria → Likely 3921.12.15.00.
- If the textile backing is sold separately as a non-woven/coated fabric for wall coverings → Likely 5906.00.
- If classified strictly as "Wallpaper" under HS Chapter 48 (with PVC surface) → Likely 3918.10.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Key Classification Criteria |
|---|---|---|---|
3921.12.11.00 |
Cellular PVC sheets/film, combined with textile: Products with textile components where man-made fibers predominate by weight over any other single textile fiber, and plastics constitute over 70% by weight. | High-end cellular PVC wallpapers with synthetic backing. | ✅ Plastics > 70% wt + ✅ Man-made fibers predominate in textile |
3921.12.15.00 |
Cellular PVC sheets/film, combined with textile: Other (excluding the specific category above). | Cellular PVC wallpapers where plastic weight ≤ 70% OR natural fibers predominate in textile. | ✅ Cellular PVC + ✅ Combined with Textile + ✅ Falls under "Other" |
3918.10 |
Wallpaper made of PVC with textile backing, used for wall covering, classified under synthetic resin-based wallpaper. | General PVC wall coverings where the tariff line is interpreted as "Wallpaper" rather than "Plastic Sheets." | ⚠️ Note: Tax retrieval failed in this dataset. Use with caution. |
5906.00 |
Textile backing material used in wallpaper, specifically for non-woven or coated fabrics intended for wall coverings, when considered as part of a composite product. | Sold as the textile component alone or if the PVC layer is negligible. | ⚠️ Note: Tax retrieval failed in this dataset. Use with caution. |
🔍 Important Reminder:
- Chapter 39 (Plastics) vs. Chapter 59 (Impregnated Textiles) vs. Chapter 39 (Wallpaper-like):
- If the plastic content is significant and structural, Chapter 39 is preferred.
-3921.12is for Cellular (foamed) PVC. If non-cellular, other codes may apply.
- Tax Data Limitation: For3918.10and5906.00, tax information is marked as "Error/Failed to retrieve". Do not rely on these for final duty calculation. Stick to the detailed breakdown of3921series below.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Additions)
✅ Applicable Country: China Export to USA (Based on standard 301/IEEPA context implied by typical high-tax datasets)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply as per latest USITC data
🎯 1. 3921.12.11.00 —— Cellular PVC Sheets/Film Combined with Textile (Man-made fiber predominant)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% |
| Section 301 Surtax | +25.0% |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value × 29.2% |
| De Minimis Exemption | ❌ Not Applicable (High tariff goods usually excluded) |
| Legal Basis Path | USITC:3921.12.11.00 → FOOTNOTE:301 |
📌 Explanation:
- This code applies when the PVC is cellular (foamed) and the textile backing is dominated by man-made fibers (e.g., polyester).
- The 29.2% total rate is significantly high due to the 25% Section 301 tariff on Chinese plastic products.
- Critical: Ensure the "Plastics > 70% by weight" claim is substantiated in your commercial invoice and technical specs. If the weight is ≤ 70%, this code may be rejected.
🎯 2. 3921.12.15.00 —— Cellular PVC Sheets/Film Combined with Textile (Other)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Surtax | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | $0 (Duty-Free) |
| De Minimis Exemption | ✅ N/A (Since total tax is 0) |
| Legal Basis Path | USITC:3921.12.15.00 |
📌 Explanation:
- This code is for "Other" cellular PVC products combined with textile that do not meet the strict criteria of3921.12.11.00.
- Why 0%? It appears this specific sub-category may be exempt from Section 301 surtaxes or has a preferential rate in this specific dataset snapshot.
- Strategy: If your product qualifies here, the duty savings are massive compared to3921.12.11.00(29.2% vs 0%).
- Caution: You must prove why it does NOT fit3921.12.11.00. This usually means either:
1. Plastic weight is ≤ 70%, OR
2. Natural fibers predominate in the textile component, OR
3. It falls into a specific "Other" exclusion list.
⚠️ 3. 3918.10 & 5906.00 —— Wallpaper & Textile Backing (Tax Error)
🚨 Warning:
- Tax information is "Failed to retrieve".
- Do NOT use these codes for final cost estimation based on this data.
- These codes are likely incorrect or suboptimal for modern PVC-wallpaper composites, which are increasingly classified under Chapter 39 (Plastics) rather than Chapter 39 (Wallpaper) or Chapter 59 (Textiles) due to the "essential character" of the PVC layer.
- Recommendation: Avoid these codes unless you have a specific Ruling (R9xxxx) supporting them. The risk of misclassification penalty is high.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Do Not Miss Any)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: PVC Layer Weight % and Textile Fiber Composition %. |
| ✅ Commercial Invoice | ✔️ | Must describe product as: "Cellular PVC Wallpaper, Composite with Synthetic Textile Backing, PVC Weight >70%." |
| ✅ Packing List | ✔️ | Clear weight breakdown: Net Weight of PVC vs. Net Weight of Textile. |
| ✅ Product Photos | ✔️ | Show cross-section to prove cellular structure and layer adhesion. |
| ✅ Certificate of Origin | ✔️ | To prove China origin (triggering 301 tariffs if applicable). |
| ✅ Customs Ruling (Optional but Recommended) | ✔️ | If uncertain between 11 and 15, obtain an Advance Ruling. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Cellular PVC, Check Weight, Man-Made or Natural, Choose Code Right!”
| Scenario | Correct HS Code | Duty Rate | Risk if Misclassified |
|---|---|---|---|
| PVC > 70% wt + Synthetic Fiber Predominates | 3921.12.11.00 |
29.2% | High duty cost. |
| PVC ≤ 70% wt OR Natural Fiber Predominates | 3921.12.15.00 |
0.0% | Massive Savings! |
| Non-Cellular (Flat) PVC Wallpaper | Not in Dataset | Likely High | Must verify correct 3921 sub-code. |
| Textile Backing Only (No PVC) | 5906.00 |
Error | Avoid; tax unknown. |
| Generic "Wallpaper" (Chapter 48) | 3918.10 |
Error | Avoid; high misclassification risk. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Fiber Textile Backing | If textile is 50% Polyester, 50% Cotton, it may not qualify for 3921.12.11.00 (since no single man-made fiber predominates). Likely falls to 3921.12.15.00 (0%). Check this carefully! |
| Weight Dispute | If customs disputes the "70% PVC" claim, they may reclassify to a higher-tariff general plastic code. Provide lab test reports on weight ratios. |
| Product Name on Invoice | Do NOT write "Wallpaper" alone. Use "Composite PVC Textile Material for Wall Covering" to align with Chapter 39. |
| Cellular vs. Non-Cellular | If the PVC is not foamed (non-cellular), 3921.12 codes do not apply. You must find a different code (not in this dataset). |
🌍 V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.12.11.00 or 3921.12.15.00 |
29.2% or 0.0% | No specific US cert, but FDA may apply if food contact (unlikely for wallpaper). | Section 301 is the key driver. |
| 🇨🇳 China | 3921.12.11.00 |
~4.2% | CCC (if applicable) | Low tax, high volume. |
| 🇪🇺 EU | 3921.12 |
Varies (often 4-6.5%) | REACH (Chemical compliance) | EU does not have 301 surtax. |
| 🇬🇧 UK | 3921.12 |
Varies | UKCA Mark (if applicable) | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3921.12 |
5% | No special certs | Low tariff market. |
📌 Conclusion:
- The US market is the most critical due to the 29.2% vs 0.0% dichotomy.
- Proper classification based on fiber content and weight percentage can save 29.2% on the CIF value.
- China exports to US: Focus on proving if3921.12.15.00(0%) applies by adjusting textile composition or weight ratios.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Wallpaper" under 3918.10 without tax data.
👉 Consequence: Customs rejects due to missing tax data, leading to delay, storage fees, and potential audit.
✅ Fix: Use 3921 series with known tax data.
❌ Error 2: Assuming all PVC wallpapers are 3921.12.11.00 (29.2%).
👉 Consequence: Overpaying 29.2% when 3921.12.15.00 (0%) might apply.
✅ Fix: Analyze textile fiber composition. If natural fibers dominate or PVC weight ≤ 70%, use 15.
❌ Error 3: Ignoring the "Cellular" requirement.
👉 Consequence: If PVC is not foamed, 3921.12 is wrong.
✅ Fix: Verify product structure. Non-cellular PVC wallpaper falls under different codes.
❌ Error 4: Misidentifying "Man-Made Fibers."
👉 Consequence: Using 11 when textile is cotton (natural) → Penalty for misclassification.
✅ Fix: Get fiber composition from fabric supplier.
✅ Correct Practice:
"Cellular PVC Wall Covering, Composite with Polyester Textile Backing, PVC Weight 75%, Polyester 100% of Textile. HS Code: 3921.12.11.00. Duty: 29.2%."
🎯 VII. Conclusion: Professional Declaration, Save Cost, Avoid Risk!
🎯 Remember the Mantra:
🔹 "Cellular PVC, Check Weight, Man-Made or Natural, Choose Code Right!"
🔹 "PVC > 70% + Synthetic = 29.2% Duty. PVC ≤ 70% or Natural = 0% Duty. Choose Wisely!"
📌 Tip:
- If your product is on the borderline between 3921.12.11.00 and 3921.12.15.00, consider consulting a customs broker to optimize classification.
- Ensure your commercial invoice clearly states "Cellular PVC" and "Textile Backing Composition" to avoid customs questions.
📣 Immediate Action:
📞 Verify Weight % and Fiber Composition with your manufacturer.
🚀 Select the correct HS Code to minimize duty (0% vs 29.2%).
✈️ Ensure smooth clearance by providing detailed specs.
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every 1% of Duty Saved is Pure Profit!
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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。