Square Meter Laminated Non woven Floor Mat
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5603941090 | 35.0% | CN | US | 官方文档 |
| 5705002030 | 38.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 5705002090 | 38.3% | CN | US | 官方文档 |
| 3926905900 | 37.4% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Square Meter Laminated Non-Woven Floor Mat
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Expert-Level Import Strategy
📌 One Product, Multiple HS Codes — Know Which One Applies to Your Shipment!
📦 I. Product Definition & Key Classification Logic
A laminated non-woven floor mat is a flat, flexible floor covering made from non-woven fabric (non-woven textiles), often laminated with a backing layer (e.g., plastic or synthetic film) for durability and moisture resistance. It is typically used as a floor mat in homes, offices, or industrial settings.
⚠️ Critical Distinction:
- If the primary function is floor protection and it’s not a full carpet or rug, it falls under floor coverings (HS 5705).
- If the material is primarily plastic/synthetic polymer, and the non-woven layer is secondary, it may be classified under plastic products (HS 3926).
- If the non-woven fabric is the main structural material, and it’s used as a carpet backing or underlay, it may be treated as non-woven textile floor covering.
🔍 II. HS Code Breakdown (2026 Official Tariff Analysis)
Below are the five possible HS codes based on material composition, function, and structural design — each with detailed tax breakdowns and classification rationale.
🎯 1. 5603.94.10.90 — Non-Woven Fabric Carpet Underlay / Floor Mat
| Field | Detail |
|---|---|
| Product Description | Non-woven fabric floor mat used as a carpet backing or underlay, laminated for durability |
| Classification Basis | ✅ Matches "floor mat" in shape & function ✅ Non-woven fabric = non-woven textile ✅ Not a full carpet → fits underlay category |
| Applicable Subheading | 5603.94.10.90 — Other non-woven fabrics, for floor coverings or underlays |
| Total Tax Rate | 35.0% |
| Tax Breakdown | |
| - Base Duty: 0.0% | |
| - Section 301 (USITC) Add-on: +25.0% | |
| - Section 122 (IEEPA) Add-on: +10.0% | |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5603.94.10.90 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The core material is non-woven textile, and the laminated structure supports its use as a floor mat.
- This is not a plastic product, so HS 3926 does not apply.
- It’s not a full carpet, so HS 5705.00.20 is less accurate.
🎯 2. 5705.00.20.30 — Floor Coverings Made of Man-Made Fibers (Non-Woven)
| Field | Detail |
|---|---|
| Product Description | Non-woven floor mat, used as floor covering, made from man-made fibers |
| Classification Basis | ✅ Shape = floor mat ✅ Material = non-woven fabric = man-made fibers (synthetic fibers) ✅ Not a carpet, but floor covering in function |
| Applicable Subheading | 5705.00.20.30 — Floor coverings of man-made fibers, not knitted or woven |
| Total Tax Rate | 38.3% |
| Tax Breakdown | |
| - Base Duty: 3.3% | |
| - Section 301 (USITC) Add-on: +25.0% | |
| - Section 122 (IEEPA) Add-on: +10.0% | |
| Legal Basis | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5705.00.20.30 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The product is used as a floor covering → fits HS 5705.
- Non-woven fabric is a man-made fiber product → no conflict.
- This is the most accurate for finished floor mats used directly on the floor.
🎯 3. 3926.90.99.89 — Other Plastic Products (Non-Woven as Plastic-Related)
| Field | Detail |
|---|---|
| Product Description | Laminated non-woven mat where plastic layer dominates or non-woven is treated as plastic-based |
| Classification Basis | ✅ "Non-woven" can be synthetic polymer-based ✅ If laminated with plastic film, it may be seen as plastic product ✅ Not specifically listed → falls under "other" |
| Applicable Subheading | 3926.90.99.89 — Other articles of plastic, not elsewhere specified |
| Total Tax Rate | 22.8% |
| Tax Breakdown | |
| - Base Duty: 5.3% | |
| - Section 301 (USITC) Add-on: +7.5% | |
| - Section 122 (IEEPA) Add-on: +10.0% | |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- If the laminated layer is plastic and non-woven is just a surface layer, customs may treat it as plastic product.
- Lower total tax, but risk of misclassification if material is truly textile.
🎯 4. 5705.00.20.90 — Other Floor Coverings of Man-Made Fibers (Non-Woven)
| Field | Detail |
|---|---|
| Product Description | Floor mat made of non-woven fabric, used as floor covering, not knitted or woven |
| Classification Basis | ✅ Matches "floor mat" shape ✅ Non-woven = man-made fiber ✅ No conflict with textile classification |
| Applicable Subheading | 5705.00.20.90 — Other floor coverings of man-made fibers |
| Total Tax Rate | 38.3% |
| Tax Breakdown | |
| - Base Duty: 3.3% | |
| - Section 301 (USITC) Add-on: +25.0% | |
| - Section 122 (IEEPA) Add-on: +10.0% | |
| Legal Basis | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5705.00.20.90 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- This is identical to5705.00.20.30in tax and logic — just a different subcode for "other" floor coverings.
- Used when the product doesn’t fit the specific subcategory of5705.00.20.30.
🎯 5. 3926.90.59.00 — Other Plastic Articles (Non-Woven as Plastic-Related)
| Field | Detail |
|---|---|
| Product Description | Laminated non-woven mat where plastic is the dominant material |
| Classification Basis | ✅ "Non-woven" can be plastic-based ✅ Laminated with plastic film → suggests plastic product ✅ Not listed elsewhere → falls under "other" |
| Applicable Subheading | 3926.90.59.00 — Other articles of plastic, not elsewhere specified |
| Total Tax Rate | 37.4% |
| Tax Breakdown | |
| - Base Duty: 2.4% | |
| - Section 301 (USITC) Add-on: +25.0% | |
| - Section 122 (IEEPA) Add-on: +10.0% | |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.59.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- If the plastic layer is thick, durable, and functional, customs may treat the product as plastic-based, not textile.
- Higher tax than3926.90.99.89, but still lower than textile-based HS codes.
💰 III. Tax Clause Deep Dive (2026 U.S. Tariff Law)
| Tax Type | What It Is | Applicable to | Impact |
|---|---|---|---|
| Base Duty (Ad Valorem) | Standard tariff rate set by U.S. Customs | All HS codes | Varies: 0%–5.3% |
| Section 301 (USITC) | 25% tariff under Trade Act of 2018 (China tariffs) | All Chinese-origin goods | Applies to all HS codes if product from China (CN) |
| Section 122 (IEEPA) | 10% tariff under International Emergency Economic Powers Act | Goods from China/Hong Kong | Applies regardless of base duty |
| Total Tax | Base + 301 + 122 | All listed HS codes | Rises from 22.8% to 45% depending on code |
✅ Key Insight:
-5603.94.10.90has 0% base duty, so total = 35%
-5705.00.20.30has 3.3% base duty, so total = 38.3%
-3926.90.99.89has 5.3% base duty, so total = 22.8% — lowest tax, but higher risk of misclassification
🛠️ IV. Customs Clearance Best Practices (Pro Tips!)
✅ 1. Document Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows material (non-woven vs. plastic), thickness, lamination |
| ✅ Material Test Report (e.g., ASTM D5034) | ✔️ | Proves non-woven fabric vs. plastic |
| ✅ Product Photos (Front, Back, Edge) | ✔️ | Shows laminated layer — critical for classification |
| ✅ Commercial Invoice | ✔️ | Must state: "Laminated Non-Woven Floor Mat" |
| ✅ Bill of Lading | ✔️ | For tracking and customs release |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, Thailand, can avoid 301/122 tariffs |
| ✅ Third-Party Lab Report (FCC, RoHS, etc.) | ✔️ | Optional but helpful for compliance |
✅ 2.申报技巧(申报口诀)
🔥 “Material First, Function Second, Lamination Third — Tax Depends on the Core!”
| Scenario | Correct HS Code | Wrong Choice | Why? |
|---|---|---|---|
| Non-woven is main material, laminated for durability | 5603.94.10.90 or 5705.00.20.90 |
3926.90.99.89 |
Risk of higher tax if misclassified |
| Plastic layer is thick and functional, non-woven is just surface | 3926.90.99.89 or 3926.90.59.00 |
5705.00.20.30 |
Could lead to higher tax and audit risk |
| Product is used as underlay (not direct floor mat) | 5603.94.10.90 |
5705.00.20.30 |
Underlay ≠ floor covering |
✅ 3. Risk Mitigation Strategies
| Risk | Solution |
|---|---|
| Misclassification | Get pre-ruling (Advance Ruling) from U.S. Customs |
| High Tax Burden | Source from non-China countries (e.g., Vietnam, Mexico) |
| Customs Delay | Provide clear photos + material test report |
| Audit After Import | Use HS Code pre-approval to avoid penalties |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5603.94.10.90 or 5705.00.20.90 |
0%–3.3% | +25% (301) +10% (122) | Total: 35–38.3% |
| 🇨🇳 China | 5705.00.20.90 |
5% | None | No 301/122 |
| 🇪🇺 EU | 5705.00.20.90 |
0% | None | CE certified |
| 🇦🇺 Australia | 5705.00.20.90 |
5% | None | RCM required |
| 🇯🇵 Japan | 5705.00.20.90 |
0% | None | PSE required |
📌 Insight:
- USA is the only market with 301 + 122 tariffs on Chinese goods.
- Vietnam/Mexico-origin goods can avoid these tariffs.
🚨 VI. Common Mistakes & Real-World Pitfalls
❌ Mistake 1: Reporting as 3926.90.99.89 when non-woven is the main material
👉 Result: Higher risk of audit, possible penalties, reclassification.
❌ Mistake 2: Using 5705.00.20.30 for a plastic-laminated mat
👉 Result: Overpayment of tax, delayed clearance.
❌ Mistake 3: Not providing material test report
👉 Result: Customs may reclassify based on laminated appearance → higher tax.
✅ Best Practice:
Use clear product name:
"Laminated Non-Woven Floor Mat, 1m x 1m, for Indoor Use, Made of Man-Made Fibers, with Plastic Backing"
🎯 VII. Final Verdict: Which HS Code Should You Use?
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Non-woven is main material, used as floor mat | 5603.94.10.90 |
35.0% | Most accurate for underlay/ground mat |
| Non-woven is main material, used as floor covering | 5705.00.20.90 |
38.3% | Best fit for finished floor mat |
| Plastic layer dominates, non-woven is secondary | 3926.90.99.89 |
22.8% | Lowest tax, but high risk |
✅ Recommended Strategy:
- If non-woven is primary, use5603.94.10.90→ lowest risk, accurate
- If plastic is primary, use3926.90.99.89→ save tax, but prove material dominance
📌 VIII. Pro Tips for 2026 & Beyond
🔥 “Know Your Material, Know Your Tax — One Misstep, One Audit!”
- ✅ Get a pre-ruling from U.S. Customs for HS Code certainty
- ✅ Source from Vietnam/Mexico to avoid 301/122 tariffs
- ✅ Use clear product names and photos in invoices
- ✅ Always include material test reports
🎯 Conclusion: Precision Beats Guesswork
🔹 "Non-woven ≠ Plastic" — Know the Core Material!
🔹 "Floor Mat ≠ Carpet" — Function Matters!
🔹 "Lamination ≠ Plastic" — Layer ≠ Material!📌 Your Tax Liability Depends on One Word: MATERIAL.
📣 Take Action Now!
📞 Contact a licensed customs broker + Submit product photos + material report
🚀 Apply for HS Code pre-ruling → Avoid delays, penalties, and overpayment!
✨ Professional Customs, Precision Classification, Profit Protection!
💼 Every dollar saved starts with the right HS code.
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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。