PVC Wood Grain Furniture Decorative Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3921125000 | 41.5% | CN | US | 官方文档 |
| 3921121100 | 39.2% | CN | US | 官方文档 |
| 3920490000 | 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 Wood Grain Furniture Decorative Film
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition and Classification: Do You Really Understand "PVC Decorative Film"?
PVC Wood Grain Furniture Decorative Film is a versatile plastic material widely used in the furniture manufacturing industry, primarily applied to cabinets, wardrobes, tables, and other surfaces. In international trade, its classification depends on its structure (cellular vs. non-cellular), adhesive properties, and combination with other materials. Misclassification often leads to significant tariff differences and customs delays.
⚠️ Key Distinction Points:
- Cellular (Foamed) PVC Film: Contains air bubbles, lightweight, often used for 3D laminating.
- Non-Cellular (Solid) PVC Film: Dense, smooth, often used for direct lamination or vacuum forming.
- Self-Adhesive: Has a backing glue; directly sticks to surfaces.
- Combined with Textile: Rare for pure decorative films, but possible if laminated for reinforcement.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Texture/Structure | Adhesive? |
|---|---|---|---|---|
3921.12.50.00 |
Other plates, sheets, film... of plastics: Cellular: Of polymers of vinyl chloride: Other | 3D laminating film for wood grain cabinets, foamed PVC sheets | ✅ Cellular (Foamed) | ❌ No |
3921.12.11.00 |
...Combined with textile materials...: Products with textile components in which man-made fibers predominate... | PVC film laminated with non-woven fabric for reinforcement | ✅ Combined with Textile | ❌ No |
3919.90.50.60 |
Self-adhesive plates, sheets, film... of plastics: Other: Other Other | Directly adhesive PVC wood grain films for DIY or factory use | ❌ Non-cellular or Cellular | ✅ Yes |
3919.10.20.55 |
Self-adhesive... in rolls of a width not exceeding 20 cm... | Narrow strips of adhesive PVC film for edge banding | ✅ Narrow Roll (<20cm) | ✅ Yes |
3920.49.00.00 |
Other plates, sheets, film... noncellular and not reinforced...: Of polymers of vinyl chloride: Other | Standard non-cellular, non-adhesive, non-reinforced PVC film | ✅ Non-Cellular | ❌ No |
3920.43.50.00 |
...Containing by weight not less than 6 percent of plasticizers: Other | Plasticized PVC film (flexible), commonly used for soft touch finishes | ✅ Non-Cellular (Plasticized) | ❌ No |
🔍 Key Reminder:
- Cellular vs. Non-Cellular: This is the primary differentiator. "Foamed" or "Micro-cellular" films go to 3921; dense, solid films go to 3920.
- Adhesive vs. Non-Adhesive: If it has a glue backing, it falls under 3919; if it requires separate glue for lamination, it falls under 3920 or 3921.
- Textile Combination: Most pure decorative films are not combined with textiles. Only if explicitly laminated with a non-woven backing does it go to 3921.12.11.00.
💰 Three, 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3921.12.50.00 —— Cellular PVC Film (Non-Adhesive, Non-Textile)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | HTSUS:3921.12.50.00 → Section 301: Footnote 9903.88.01 |
📌 Explanation:
- Cellular PVC films are considered standard plastic articles.
- The 25% Section 301 tariff applies to all Chinese-origin plastic plates, sheets, and films under Chapter 39 (with few exceptions).
- Total cost impact: High. Importers must factor in the 31.5% duty cost.
🎯 2. 3921.12.11.00 —— PVC Film Combined with Textile Materials
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 29.2% |
| Tax Calculation | CIF Value × 29.2% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | HTSUS:3921.12.11.00 → Section 301: Footnote 9903.88.01 |
📌 Note:
- Only applies if the film is explicitly laminated with non-woven fabric where man-made fibers predominate by weight.
- Most pure "wood grain films" do not fall here unless specifically designed as a composite product.
🎯 3. 3919.90.50.60 —— Self-Adhesive PVC Film (Other)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | ✅ Available (if under $800 per shipment) |
| Legal Basis Path | HTSUS:3919.90.50.60 → No Section 301 Listing |
📌 Key Insight:
- This is a zero-tariff category!
- Self-adhesive films (like sticker-backed vinyl wraps) are often classified here if they do not meet the specific "narrow roll" criteria.
- Crucial: Ensure the product description clearly states "Self-Adhesive" and "Not in Rolls <20cm" to qualify.
🎯 4. 3919.10.20.55 —— Self-Adhesive PVC Film (Narrow Rolls ≤20cm)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | ✅ Available (if under $800 per shipment) |
| Legal Basis Path | HTSUS:3919.10.20.55 → No Section 301 Listing |
📌 Usage Scenario:
- Typically used for edge banding (PVC edge strips for furniture edges).
- If the roll width is 20cm or less, it enjoys 0% duty.
🎯 5. 3920.49.00.00 —— Non-Cellular PVC Film (Non-Adhesive, Non-Reinforced)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | ✅ Available (if under $800 per shipment) |
| Legal Basis Path | HTSUS:3920.49.00.00 → No Section 301 Listing |
📌 Explanation:
- Zero Duty!
- Non-cellular, non-plasticized (or plasticized but not specified as >6% in this specific subheading), non-adhesive PVC films are often duty-free.
- Caution: Ensure the product is not cellular (foamed) and not self-adhesive.
🎯 6. 3920.43.50.00 —— Plasticized PVC Film (Non-Cellular, Non-Adhesive)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 29.2% |
| Tax Calculation | CIF Value × 29.2% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | HTSUS:3920.43.50.00 → Section 301: Footnote 9903.88.01 |
📌 Note:
- Applies to plasticized PVC (flexible) films with ≥6% plasticizers by weight.
- Many "soft touch" or flexible wood grain films may fall here if they are not cellular.
- High Tariff Risk: Do not misclassify as 3920.49.00.00 to avoid penalties.
🛠️ Four, Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Material Checklist (Missing Items Not Allowed)
| Material | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Cellular/Non-cellular, Self-adhesive/Non-adhesive, Plasticizer content (%), Roll Width (cm). |
| ✅ Product Photos | ✔️ | Clear images showing cross-section (to prove cellular/non-cellular) and backing (glue or no glue). |
| ✅ Commercial Invoice | ✔️ | Must clearly describe product as "PVC Decorative Film for Furniture," including HS Code. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If plasticized, MSDS may help confirm plasticizer content. |
| ✅ Certificate of Origin | ✔️ | If applicable for other markets, but not for US preferential rates here. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Cellular is 31.5%, Non-Adhesive is 0%, Adhesive is 0%, Plasticized is 29.2%!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Foamed PVC Film (3D Laminating) | 3921.12.50.00 |
Misclassified as 3920 → 25% penalty + back duty |
| Solid PVC Film (No Glue, No Foam) | 3920.49.00.00 |
Misclassified as 3921 → 31.5% instead of 0% |
| Self-Adhesive Vinyl Wrap | 3919.90.50.60 |
Misclassified as 3920 → 0% is correct, but ensure "Self-Adhesive" is stated |
| Edge Banding (≤20cm, Adhesive) | 3919.10.20.55 |
Misclassified as 3919.90 → Both are 0%, but accuracy matters for inspection |
| Plasticized Flexible Film (≥6% Plasticizer) | 3920.43.50.00 |
Misclassified as 3920.49 → 29.2% instead of 0% |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipment (Cellular + Non-Cellular) | Declare separately by HS Code. Do not lump into one line item. |
| "Wood Grain" Appearance | Appearance does not change HS Code. It is still PVC film. Focus on physical properties. |
| Sample Shipments (<$800) | Can use De Minimis for 0% tariff items (3919, 3920.49). Not for 31.5%/29.2% items. |
| OEM/Private Label | Ensure invoice matches product description exactly. Avoid vague terms like "Plastic Sheet." |
🌍 Five, Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.60 / 3920.49.00.00 |
0% (for most) | None specific for PVC film | High tariff for cellular (31.5%) and plasticized (29.2%) |
| 🇪🇺 EU | 3920.49.00 |
6.5% | REACH Compliance | No Section 301 equivalent |
| 🇨🇳 China | 3920.49.00 |
5% | CCC (if applicable) | No additional tariffs |
| 🇦🇺 Australia | 3920.49.00 |
5% | None | Free Trade Agreement benefits may apply |
| 🇯🇵 Japan | 3920.49.00 |
0-5% | JIS Standards | Generally low tariffs |
📌 Conclusion:
- USA is the most critical market due to Section 301 tariffs on cellular and plasticized PVC films.
- Zero-tariff strategies are possible for non-cellular, non-plasticized, self-adhesive, or standard non-cellular films.
- Accurate classification can save up to 31.5% in duties.
📌 Six, Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying Cellular PVC Film as 3920.49.00.00
👉 Consequence: 31.5% vs 0% → Back duty + Interest + Potential Penalty!
❌ Error 2: Classifying Self-Adhesive Film as 3921.12.50.00
👉 Consequence: 31.5% vs 0% → Overpayment of Duties!
❌ Error 3: Not disclosing Plasticizer Content for Flexible Films
👉 Consequence: Misclassification between 0% and 29.2% → Customs Audit Risk!
❌ Error 4: Using vague descriptions like "Decorative Plastic Sheet"
👉 Consequence: Customs may reclassify based on physical inspection → Delays!
✅ Correct Approach:
"PVC Decorative Film, Wood Grain Finish, Self-Adhesive, Width 122cm, Non-Cellular, for Cabinet Lamination, Model XYZ"
🎯 Seven, Conclusion: Professional Declaration, Time-Saving, Cost-Reducing!
🎯 Remember the Mantra:
🔹 "Cellular = 31.5%, Plasticized = 29.2%, Self-Adhesive = 0%, Non-Cellular = 0%!"
🔹 "HS Code Determines Cost, Classification Error Costs Thousands!"
📌 Pro Tip:
If your PVC film is non-cellular, non-adhesive, and non-plasticized, you can declare it as 3920.49.00.00 for 0% duty in the US.
If it is self-adhesive, declare as 3919.90.50.60 for 0% duty.
Always provide clear product specifications to justify your classification.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Request HS Code Pre-Ruling
🚀 Ensure Your PVC Film Passes Customs Smoothly, Efficiently, and Profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar of 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。