Polystyrene Plastic Flooring
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5904901000 | 35.0% | CN | US | 官方文档 |
| 3926906090 | 39.2% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3918101040 | 40.3% | CN | US | 官方文档 |
| 3925900000 | 40.3% | CN | US | 官方文档 |
| 5904909000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🏢 Polystyrene Plastic Flooring (Plastic Floor Coverings)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Plastic Flooring"?
Polystyrene Plastic Flooring, widely known in the industry as PVC/SPC/LVT flooring or plastic tiles, serves as a primary floor covering for residential, commercial, and industrial applications. In international trade, its classification depends heavily on its material composition, structure (textile base vs. solid plastic), and intended use.
Key Classification Logic: * Textile-Based: If the plastic is merely a coating or covering on a textile backing, it falls under Chapter 59 (Impregnated, Coated, Covered or Laminate Textile Fabrics). * Solid Plastic: If the flooring is entirely made of plastics or plastic sheets without a textile base, it falls under Chapter 39 (Articles of Plastics).
⚠️ Critical Distinction:
- If it has a textile floor covering base (even if coated with plastic) → 5904.90.xx
- If it is a solid plastic sheet/tile (PVC, PS, SPC) → 3926.90.xx or 3918.10.xx
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, here are the specific HS Codes and their corresponding tax liabilities for Polystyrene/Plastic Flooring imported from China to the US.
| HS Code | Product Description | Tax Rate (Total) | Tax Detail Breakdown |
|---|---|---|---|
5904.90.10.00 |
Plastic flooring as floor covering, consistent with use as a floor covering made by coating or covering textile base materials. No obvious material conflict with plastic properties. | 35.0% | Base: 0.0% + Section 301: 25.0% + Section 122: 10% |
3926.90.60.90 |
Material is plastic, meeting Chapter 39 requirements for articles made of plastics. Form belongs to the "Other articles" category. | 39.2% | Base: 4.2% + Section 301: 25.0% + Section 122: 10% |
3926.90.99.89 |
Material is plastic, meeting the "plastics" material requirement of HS 3926909989. Form is a finished article with no material conflict. | 22.8% | Base: 5.3% + Section 301: 7.5% + Section 122: 10% |
3918.10.10.40 |
Product name includes material "plastic" and use "flooring". Consistent with classification logic for floor coverings made of polyvinyl chloride (PVC) and other plastics. | 40.3% | Base: 5.3% + Section 301: 25.0% + Section 122: 10% |
3925.90.00.00 |
Material is plastic. Form belongs to building components (flooring). Meets characteristics of "other plastic building components" with no material conflict. | 40.3% | Base: 5.3% + Section 301: 25.0% + Section 122: 10% |
5904.90.90.00 |
Matches material in the carpet/covering category. Infers plastic material belongs to coating/covering form. Consistent with "other" category catch-all logic. | 35.0% | Base: 0.0% + Section 301: 25.0% + Section 122: 10% |
🔍 Key Observation:
- The lowest total tariff is 22.8% (3926.90.99.89).
- The highest total tariff is 40.3% (3918.10.10.40and3925.90.00.00).
- All classifications involve Section 122 tariffs (10%) and varying levels of Section 301 tariffs (7.5% - 25%).
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs apply (Section 122 and Section 301 are active)
🎯 1. 5904.90.10.00 & 5904.90.90.00 —— Floor Coverings (Textile-Based/Coated)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Available (Denied for Section 301/122 goods) |
| Legal Basis Path | Section 122: 34 U.S.C. 3501 → Section 301: 19 CFR 123 → USITC: 5904.90.xx |
📌 Explanation:
- These codes apply if the flooring is essentially a textile rug or carpet that has been coated or covered with plastic.
- The base duty is 0%, but the heavy hit comes from the 25% Section 301 and 10% Section 122 tariffs.
- Risk: If the textile base is minimal or non-existent, customs may reclassify it to Chapter 39, leading to different tax implications.
🎯 2. 3926.90.60.90 & 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 4.2% (for .60.90) / 5.3% (for .99.89) |
| Section 301 Tariff | +25% (for .60.90) / +7.5% (for .99.89) |
| Section 122 Tariff | +10% |
| Total Tariff | 39.2% (.60.90) / 22.8% (.99.89) |
| Tax Calculation | CIF Value × Rate |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 / Section 122 → USITC: 3926.90.xx |
📌 Explanation:
-3926.90.99.89is the most cost-effective option at 22.8% total, provided the product can be justified as a general "plastic article" without being classified specifically as flooring under other chapters.
-3926.90.60.90carries a higher burden due to the 25% Section 301 tariff.
🎯 3. 3918.10.10.40 & 3925.90.00.00 —— Plastic Flooring / Building Components
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 / Section 122 → USITC: 3918.10 / 3925.90 |
📌 Explanation:
-3918.10.10.40is the standard classification for plastic floor coverings (like PVC/SPC/LVT). It attracts the full 25% Section 301 tariff.
-3925.90.00.00classifies it as a plastic building component. This is less common for finished flooring but may apply if sold as raw building material.
- Highest Tax Risk: These two codes result in the highest total duty (40.3%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Missing Items = Delays)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state material composition (e.g., "100% Plastic," "PVC Core," "Textile Backing"). |
| ✅ Technical Diagrams | ✔️ | Show layer structure. Is there a textile base? Is it solid plastic? |
| ✅ Product Photos | ✔️ | Clear shots of the product, packaging, and labels. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic (e.g., "Plastic Floor Tiles" vs. "Textile Floor Covering"). |
| ✅ Packing List | ✔️ | Detailed weight and dimensions. |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 "Textile Base = Ch59 (35%); Solid Plastic = Ch39 (22.8%-40.3%); Structure Determines Destiny!"
| Scenario | Recommended HS Code | Risk |
|---|---|---|
| Flooring with obvious textile backing | 5904.90.10.00 or 5904.90.90.00 |
Low risk if backing is significant. Tax: 35% |
| Solid Plastic Tiles (SPC/LVT) without textile | 3926.90.99.89 |
Optimal Choice. Tax: 22.8% |
| Standard PVC/Plastic Flooring | 3918.10.10.40 |
High Tax. Tax: 40.3% |
| Plastic Sheets for Construction | 3925.90.00.00 |
High Tax. Tax: 40.3% |
📌 Strategic Tip:
If your product is solid plastic (no textile), argue for3926.90.99.89to save 17.5% in duties compared to3918.10.10.40. Ensure the description emphasizes "Plastic Article" rather than "Flooring" if possible, though accuracy is paramount.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Composite Materials | If it contains both textile and plastic, provide a detailed breakdown of percentages. Customs may prioritize the essential character (textile vs. plastic). |
| New Product Types | Apply for a Pre-Ruling (Advance Ruling) from CBP to confirm the HS Code and avoid post-clearance audits. |
| Section 122 Exemptions | Currently, Section 122 tariffs are active for many Chinese goods. Verify if your specific product type is exempt (unlikely for plastic flooring). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 (Best Case) |
22.8% - 40.3% | FTC Labeling, CPSIA (if kids' product) | High tariffs due to Section 301 & 122. |
| 🇨🇳 China | 3918.10.10.40 |
5% - 10% | CCC (if applicable) | Low entry barrier. |
| 🇪🇺 EU | 3918.10.90 |
0% - 6.5% | CE, REACH | No Section 301 equivalent. |
| 🇬🇧 UK | 3918.10.90 |
0% - 6.5% | UKCA | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3918.10.90 |
5% | RCM | No major anti-dumping duties for plastic flooring. |
📌 Conclusion:
- The US market is the most challenging due to the combination of Section 301 (25%) and Section 122 (10%) tariffs.
- Cost Optimization: Focus on classifying solid plastic flooring under3926.90.99.89(22.8%) rather than3918.10.10.40(40.3%) if technically feasible.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Misclassifying solid plastic flooring as 3918.10.10.40
👉 Consequence: Paying 40.3% tax instead of 22.8% → Overpayment!
❌ Error 2: Misclassifying plastic-coated textile flooring as 3926.90.xx
👉 Consequence: Customs may reject the declaration for incorrect material description → Audit & Penalty!
❌ Error 3: Ignoring Section 122 (10%)
👉 Consequence: Underestimating total landed cost → Profit Margin Erosion!
✅ Correct Approach:
"Solid Plastic Vinyl Flooring Tiles, 100% Polyvinyl Chloride, No Textile Backing, Commercial Grade" → Supports
3926.90.99.89.
🎯 VII. Conclusion: Professional Classification, Cost Efficiency!
🎯 Remember the Mnemonic:
🔹 "Textile Base = 35%; Solid Plastic = 22.8%; PVC Flooring = 40.3%."
🔹 "Check the structure, choose the right chapter, save thousands in duties!"
📌 Pro Tip:
If your product is exclusively plastic (no textile), always investigate
3926.90.99.89first. It offers the lowest tariff (22.8%).
Apply for a CBP Pre-Ruling to secure this classification and avoid post-import audits.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📄 Provide detailed material composition reports.
🚀 Optimize your HS Code to maximize profit margins in the US market!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point matters in global trade!
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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。