colored pvc flooring
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3918100000 | 0.0% | CN | US | 官方文档 |
| 3918900000 | 0.0% | CN | US | 官方文档 |
| 3921125000 | 41.5% | CN | US | 官方文档 |
| 3921902510 | 41.5% | CN | US | 官方文档 |
| 3918101040 | 40.3% | CN | US | 官方文档 |
| 3918101020 | 40.3% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Colored PVC Flooring (Polyvinyl Chloride Floor Coverings)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 Part I: Product Definition & Classification: Do You Really Know "PVC Flooring"?
Colored PVC Flooring, broadly categorized under Chapter 39 (Plastics and Articles Thereof), refers to floor coverings made primarily of polymers of vinyl chloride (PVC). In international trade, these products are typically divided based on their structure and composition:
Vinyl Tiles/Rigid Core Flooring: Often consisting of a solid polymer core with decorative layers, potentially rigid. Standard Vinyl Sheets/Tiles: Flexible PVC flooring, often self-adhesive, used in residential or commercial settings. Laminated/Composite Flooring: PVC combined with textile materials (e.g., fiberglass backing), where weight and fiber content dictate classification.
⚠️ Key Distinction Point: - If the product is a rigid solid polymer core vinyl tile, it falls under specific sub-headings for rigid structures. - If the product is combined with textile materials and weighs more than 1.492 kg/m², it requires careful classification based on fiber predominance. - Standard non-backed PVC sheets/tiles generally fall under specific "floor coverings" headings distinct from general plastic plates or sheets.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Status (Total) |
|---|---|---|---|
| 3918.10.10.20 | Floor coverings of plastics, of polymers of vinyl chloride: Floor coverings: Vinyl tile Vinyl tile consisting of a rigid solid polymer core | Rigid core vinyl flooring, SPC/WPC-like rigid PVC tiles | ✅ 0.0% |
| 3918.10.10.40 | Floor coverings of plastics, of polymers of vinyl chloride: Floor coverings: Vinyl tile Other | Standard flexible PVC vinyl tiles, decorative vinyl flooring | ✅ 0.0% |
| 3918.10.00.00 | Other floor coverings of plastics, including sheets, tiles, and other floor coverings, of polyvinyl chloride (PVC), not fitted with a backing of another material | General PVC flooring without specific sub-classification or backing issues | ❌ Error (Failed to retrieve tax information) |
| 3918.90.00.00 | Other floor coverings of plastics, not fitted with a backing of another material | Non-PVC plastic flooring or unclear classification | ❌ Error (Failed to retrieve tax information) |
| 3921.12.50.00 | Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Other | Cellular PVC sheets/foils (e.g., foam core, not fitted as flooring) | ⚠️ 31.5% |
| 3921.90.25.10 | Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing more than 1.492 kg/m²: Products with textile components in which man-made fibers predominate... | PVC flooring laminated with textiles (heavy weight, >1.492 kg/m²) | ✅ 0.0% |
🔍 Key Reminder: - Rigid Core vs. Flexible: If your "Colored PVC Flooring" is a rigid solid polymer core (common in modern luxury vinyl tile/LVT), it specifically qualifies for 3918.10.10.20, enjoying a 0% tax. - Cellular PVC is NOT Flooring: If the product is just a cellular/foam PVC sheet not fitted as flooring (e.g., for construction panels), it falls under 3921.12.50.00 with a 31.5% tax. Do not misdeclare rigid/flexible flooring as "cellular plates." - Textile Composite: If the flooring is combined with textiles and weighs >1.492 kg/m² with man-made fibers predominating, it may fall under 3921.90.25.10, which has a 0% tax. However, this is a niche case and requires precise weight and composition proof.
💰 Part III: 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariff regime (Note: Specific USITC/IEEPA surcharges for these specific PVC flooring codes are NOT listed in the provided data as high-addition items like electronics).
🎯 1. 3918.10.10.20 & 3918.10.10.40 —— Vinyl Tiles (PVC Flooring)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| USITC Additional Tax | 0.0% |
| IEEPA Additional Tax | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (Generally, low-tariff goods may benefit if under threshold, but check specific carrier rules) |
| Legal Basis Path | HS:3918.10.10.20/40 → USITC:3918 → No additional surcharges listed in DATA |
📌 Explanation: - The provided data explicitly states Total Tax: 0.0% for specific PVC vinyl tile sub-headings (
3918.10.10.20and3918.10.10.40). - Unlike electronics or steel, standard PVC flooring does not currently appear in the high-surcharge lists (like Section 301 or IEEPA specific footnotes) in this dataset. - Crucial: This 0% rate applies ONLY if correctly classified as Vinyl Tile under Chapter 3918, NOT as general plastic plates (3921).
🎯 2. 3921.90.25.10 —— PVC Flooring Combined with Textiles (>1.492 kg/m²)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Additional Tax | 0.0% |
| IEEPA Additional Tax | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| Legal Basis Path | HS:3921.90.25.10 → No additional surcharges listed |
📌 Note: - This code applies to heavy, textile-backed PVC products. - Also enjoys 0% tax in this dataset.
🎯 3. 3921.12.50.00 —— Cellular PVC (NOT Flooring)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% |
| Additional Tax | 25.0% |
| Total Tax Rate | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| Legal Basis Path | HS:3921.12.50.00 → High Surcharge Applies |
📌 Warning: - If you mistakenly classify PVC flooring as "Cellular PVC Plates/Sheets" (3921), you will face a 31.5% tax. - Cellular PVC is foam-like and not intended as finished flooring. Do not use this code for flooring.
🛠️ Part IV: Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Required)
| Material | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (PVC), Structure (Rigid Core/Flexible), Backing (Textile/None), Weight per m² |
| ✅ Technical Drawings/Cross-Section | ✔️ | To prove if it is "Rigid Solid Polymer Core" (for 3918.10.10.20) or "Cellular" (3921) |
| ✅ Product Photos (Labeled) | ✔️ | Show installed view, edge profile, and weight label if applicable |
| ✅ Commercial Invoice | ✔️ | Clearly state "PVC Vinyl Tile Flooring" or "Colored PVC Floor Covering" |
| ✅ Packing List | ✔️ | Show weight and dimensions to verify weight per m² if claiming textile-backed status |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Rigid Core is Key, Cellular is Trap, Name it 'Tile', Tax Stays Zero!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Rigid Core PVC Tile | 3918.10.10.20 |
Misdeclare as 3921.12.50.00 → 31.5% Tax! |
| Flexible PVC Tile | 3918.10.10.40 |
Misdeclare as 3918.10.00.00 (Error Code) → Customs Delay |
| Heavy Textile-Backed PVC | 3921.90.25.10 (if >1.492 kg/m²) |
Ignore weight threshold → Misclassification |
| Cellular PVC Foam Sheet | 3921.12.50.00 |
Declare as "Flooring" → Rejection/Seizure |
✅ 3. Special Cases Handling
| Situation | Advice |
|---|---|
| "LVT" (Luxury Vinyl Tile) | If it has a rigid core, always claim 3918.10.10.20. Provide cross-section photos proving the rigid core. |
| "WPC" (Wood Plastic Composite) | If it is a composite with wood/plastic, ensure it is primarily PVC polymer. If not, it may fall elsewhere. |
| Self-Adhesive PVC Tiles | Still fall under 3918.10.10.40 (Vinyl Tile Other) if made of PVC polymers. |
| Non-Backed PVC Sheets | If not cut into tiles or rolls for flooring, it may be 3918.10.00.00 (Error in Tax Data). Consult Customs Broker for this edge case. |
🌍 Part V: Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirement | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3918.10.10.20 / .40 |
0.0% | None (Standard) | Lowest duty if correctly classified as Vinyl Tile. Avoid 3921. |
| 🇨🇳 China | 3918.10.10.20 / .40 |
Varies (Check China Tariff) | N/A | Domestic import duties apply. |
| 🇪🇺 EU | 3918.10.10 |
~0-2% (Check ECTA) | CE + REACH | PVC flooring may require REACH compliance. |
| 🇬🇧 UK | 3918.10.10 |
~0-2% | UKCA + REACH | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3918.10.10 |
~5% | WELS (if applicable) | Standard duty. |
📌 Conclusion: - USA offers 0% duty for correctly classified PVC vinyl tiles (
3918.10.10.xx). - The biggest risk is misclassification into3921(Plastic Plates/Sheets), which incurs a 31.5% tax. - Always provide cross-section photos to prove "Rigid Core" status for the 0% rate.
📌 Part VI: Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "Rigid Core PVC Flooring" as "Cellular PVC Plates" (3921.12.50.00)
👉 Consequence: 31.5% Tax instead of 0%. Cost increase!
❌ Error 2: Declaring "Flexible PVC Tile" as "Other Plastic Flooring" (3918.10.00.00)
👉 Consequence: Tax Data Error. Customs may delay clearance, demand manual review, or apply default high rates.
❌ Error 3: Not providing weight per m² for textile-backed flooring
👉 Consequence: If weight >1.492 kg/m², it must go to 3921.90.25.10. Misdeclaration leads to classification errors.
❌ Error 4: Using "Plastic Sheet" as the product name
👉 Consequence: Customs may classify as 3921 (Plastic Sheet) → 31.5% Tax. Always use "Vinyl Tile" or "Floor Covering."
✅ Correct Declaration Example:
"Colored PVC Vinyl Tile Flooring, Rigid Core, 5mm Thickness, SPC Construction, Model XYZ, 0.5m² per box"
🎯 Part VII: Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Rigid Core = 3918.10.10.20 = 0% Tax"
🔹 "Cellular Foam = 3921.12.50.00 = 31.5% Tax"
🔹 "Name it 'Tile', Not 'Sheet', and Save Thousands!"
📌 Pro Tip:
If your PVC flooring is cellular/foam-based and NOT intended as flooring, declare it correctly as
3921.12.50.00and pay the 31.5%. Do not lie about it being flooring to avoid tax; customs inspections (X-ray/cross-section) will catch it.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Cross-Section Photos + Apply for HS Code Pre-Ruling if unsure. 🚀 Let your PVC flooring pass smoothly, avoid taxes, and boost profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved Matters!
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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。