Self adhesive Vinyl Flooring Roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3918102000 | 40.3% | CN | US | 官方文档 |
| 3918101040 | 40.3% | CN | US | 官方文档 |
| 5904909000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🏠 Self Adhesive Vinyl Flooring Roll (PEVA/PVC Flooring)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Vinyl Flooring"?
Self-adhesive vinyl flooring is a modern, DIY-friendly floor covering material, typically made from Polyvinyl Chloride (PVC) or PEVA. In international trade, its classification hinges on two critical factors: Material Composition and Structure/Application.
Vinyl Flooring (PVC Tiles/ Rolls): * Material: Primarily Polyvinyl Chloride (PVC) polymers. * Structure: Self-adhesive backing (pressure-sensitive adhesive) applied directly to the vinyl substrate. * Application: Floor covering for residential or commercial use.
⚠️ Key Distinction Point:
- If it is 100% PVC/Vinyl material intended as a floor covering → It falls under Chapter 39 (Plastics).
- If it has a textile backing (fabric, felt) coated with PVC/Vinyl → It may fall under Chapter 59 (Impregnated Textiles).
- Crucial Note: Most "Self-Adhesive" floors are pure PVC/PEVA rolls/tiles without a textile base, making 3918 the primary candidate.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicability | Material Basis |
|---|---|---|---|
3918.10.10.40 |
Vinyl Flooring (PVC): Floor coverings of plastics, self-adhesive or not, consisting of a base layer and a wear layer. | Standard self-adhesive PVC vinyl flooring rolls/tiles. | ✅ Matches: "Vinyl" = PVC Polymer; "Floor" = Floor Covering. |
3918.10.20.00 |
Vinyl Flooring (PVC): Other floor coverings of plastics, not elsewhere specified. | Alternative classification for similar PVC vinyl products where specific sub-heading details differ slightly. | ✅ Matches: Matches material (Vinyl/PVC) and use (Floor covering). |
5904.90.90.00 |
Floor Covering of Textiles: Other floor coverings, including "Cork linoleum" and similar products, whether or not cut to shape, with backing of any material other than textile. | Conditional: Only if the product has a textile backing (e.g., woven fabric base) coated with PVC. | ⚠️ Inferred: Assumes "Vinyl" implies synthetic material on a textile base (Common Misclassification). |
🔍 Key Insight:
- The term "Vinyl" in commercial names directly correlates to PVC Polymer in customs nomenclature.
- If your product is pure PVC/PEVA (no fabric backing), HS 3918 is the most accurate.
- If you apply HS 5904 to a pure PVC roll without textile backing, customs may reclassify it to 3918, leading to tax discrepancies.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3918.10.20.00 & 3918.10.10.40 —— Vinyl Flooring (PVC Based)
These two codes share the same tax profile for Chinese-origin goods.
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Section 301 Surtax (Add-on) | +25.0% (USITC Footnote 9903.88.01 / 301 Tariffs) |
| Section 122 Tariff | +10.0% (Specific provision for certain textile/plastic floor coverings) |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3918.10.10.40 → FOOTNOTE:9903.88.01 (Section 301) + Section 122 |
📌 Explanation:
- Base Duty (5.3%): Standard Most Favored Nation (MFN) rate for plastic floor coverings.
- Section 301 (25%): Trump-era tariffs still in effect, targeting Chinese plastics and flooring products.
- Section 122 (10%): Additional duty on certain imports, including specific plastic floor coverings.
- Total 40.3%: This is a high-cost item for importers. Accurate classification is vital to avoid underpayment penalties.
🎯 2. 5904.90.90.00 —— Floor Covering of Textiles (With PVC Coating)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Surtax (Add-on) | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:5904.90.90.00 → FOOTNOTE:9903.88.01 (Section 301) + Section 122 |
📌 Caution:
- While the base duty is 0%, the 301 + 122 surcharges still apply, resulting in a 35.0% total rate.
- Risk: If customs determines your product is NOT textile-backed (i.e., it’s pure PVC), they will reclassify to 3918, and you’ll owe the 40.3% rate plus penalties for incorrect declaration.
- Inference: Some brokers use5904assuming "Vinyl" implies a textile backing, but this is risky without physical evidence.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: Material Composition (e.g., "100% PVC" or "PVC on Fabric Base"), Thickness, Width. |
| ✅ Product Photos (Close-up of Backing) | ✔️ | Critical to prove whether the backing is adhesive-only (plastic) or textile-based. |
| ✅ Commercial Invoice | ✔️ | Describe as "Self-Adhesive Vinyl PVC Floor Roll", NOT just "Vinyl Flooring". |
| ✅ Certificate of Origin (CO) | ✔️ | Required for origin determination (China = High Tariffs). |
| ✅ Packaging List | ✔️ | Clear indication of gross/net weight and dimensions. |
✅ 2. Declaration Tips (Golden Rules)
🔥 “Material Defines Code, Not Just Name!”
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Pure PVC/PEVA Roll (No Fabric) | HS: 3918.10.10.40 or 3918.10.20.00 |
Declaring as 5904 → Reclassification Risk |
| PVC on Fabric Backing | HS: 5904.90.90.00 |
Declaring as 3918 → Overpayment (but safer) |
| "Self-Adhesive" Label | Include in Description | Ignoring the adhesive layer may lead to classification errors |
| Generic "Vinyl Floor" | Specify "Polyvinyl Chloride" | Vague terms → Customs Audit Delay |
✅ 3. Special Situation Handling
| Situation | Advice |
|---|---|
| Mixed Material Rolls | If the wear layer is PVC but the backing is fabric, declare as 5904. If both are PVC, declare as 3918. |
| Sample Shipments | Even samples are subject to 40.3% or 35.0% duties. Do not use "Gift" or "Sample" to evade taxes. |
| Origin Shifting | Products manufactured in Vietnam, Malaysia, or Thailand may be exempt from Section 301 tariffs. Verify Country of Manufacture, not just shipment origin. |
| Pre-Ruling Application | For high-volume imports, apply for an Advance Ruling from CBP to lock in the HS Code and avoid surprise audits. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3918.10.10.40 |
40.3% | None (Standard) | High tariff; strict on origin. |
| 🇨🇳 China | 3918.10.10.40 |
5.3% | None | Low base duty; no surcharges. |
| 🇪🇺 EU | 3918.10.90 |
6.5% | CE (if applicable) | No 301/122 surcharges. |
| 🇬🇧 UK | 3918.10.90 |
6.5% | UKCA | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3918.10.90 |
5.0% | None | Competitive rate. |
📌 Conclusion:
- USA is the most challenging market due to Section 301 + 122 tariffs.
- Consider supply chain diversification if exporting large volumes to the US.
- For EU/UK/AU, the process is smoother with standard duties.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring pure PVC rolls as 5904 to save 5.3% base duty.
👉 Consequence: Customs reclassifies to 3918, charges 40.3%, plus penalties and delays.
❌ Error 2: Ignoring the 10% Section 122 tariff.
👉 Consequence: Underpayment of duties, leading to CBP audits and fines.
❌ Error 3: Using vague terms like "Flooring" without material specification.
👉 Consequence: CBP requests additional documentation, causing shipment holds.
❌ Error 4: Assuming "Vinyl" means "Textile-backed".
👉 Consequence: Misclassification. Vinyl = PVC Polymer. Only if coated on fabric does it become 5904.
✅ Correct Declaration Example:
"Self-Adhesive Vinyl Floor Roll, Material: 100% Polyvinyl Chloride (PVC), Thickness: 2mm, Width: 3.6m, No Textile Backing, Model XYZ, Origin: China"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Key Takeaways:
🔹 "Pure PVC = 3918 (40.3%)"; "PVC on Fabric = 5904 (35.0%)"
🔹 "Section 301 + 122 are unavoidable for Chinese goods"
🔹 "Document your material composition clearly to avoid reclassification"
📌 Pro Tip:
If your product has a fabric backing, insist on 5904.90.90.00 (35.0%) and provide cross-section photos proving the textile layer.
If it’s pure PVC, embrace 3918 (40.3%) and ensure your supplier’s COO is accurate.
📣 Immediate Action:
📞 Contact your customs broker with material composition sheets.
🚀 Verify Country of Manufacture to check for potential tariff exemptions (e.g., Vietnam-origin PVC).
💼 Get an Advance Ruling if your shipment value exceeds $10,000.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts in your profit margin!
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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。