floral pattern plastic flooring
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3918101040 | 40.3% | CN | US | 官方文档 |
| 5904901000 | 35.0% | CN | US | 官方文档 |
| 3925900000 | 40.3% | CN | US | 官方文档 |
| 3926906090 | 39.2% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
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AI分析
🌸 Floral Pattern Plastic Flooring
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Plastic Flooring"?
Floral pattern plastic flooring is a type of interior flooring material. In international trade, its classification depends heavily on its composition, structure (substrate vs. surface), and intended use. It is not merely "plastic"; the layering determines the HS Code.
⚠️ Key Distinction Point:
- If it is pure plastic (PVC/SPC/WPC) with no textile base → Classified under Chapter 39 (Plastics).
- If it is a textile base with a plastic coating/lamination → Classified under Chapter 59 (Impregnated Textile Fabrics).
- "Floral Pattern" is considered a surface design/decoration and does not change the fundamental material classification, but it may influence whether it is seen as a "specific floor covering" or a "general plastic product."
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authorities)
Based on the provided data, here are the 6 possible HS Codes for "Floral Pattern Plastic Flooring," ranked by likelihood and cost implications.
| HS Code | Product Description | Applicability Scenario | Tax Rate (Total) | Key Reason for Classification |
|---|---|---|---|---|
3918.10.10.40 |
Plastic Flooring (Primary Choice) | Pure plastic flooring materials used as floor coverings (e.g., PVC tiles, vinyl planks). | 40.3% | Specifically defined as "Plastic flooring" in HS 3918. Most accurate for standard SPC/LVT flooring. |
5904.90.10.00 |
Textile Floor Covering (Coated) | Flooring where a textile fabric is the base, coated/laminated with plastic. | 35.0% | Lower base tariff (0%). Applies if the sub-layer is woven/non-woven fabric, not pure plastic. |
3925.90.00.00 |
Other Plastic Building Components | Plastic flooring components that don't fit the specific "flooring" definition in 3918. | 40.3% | Broad category. Used if 3918 is deemed too specific or if the product is a structural component. |
3926.90.60.90 |
Other Plastic Articles | Plastic items not specified elsewhere, potentially used as flooring accessories or irregular shapes. | 39.2% | Catch-all for plastic articles. Higher risk of misclassification if a more specific code (like 3918) exists. |
3926.90.99.89 |
Other Plastic Products (Best Cost Option) | General plastic products. Applies if the flooring is considered a "product" rather than a "building component" or "floor covering." | 22.8% | Lowest Tax Rate! Only applicable if customs accepts it as a general plastic item (rare for standard flooring, but possible for niche products). |
5904.90.90.00 |
Other Carpets/Floor Coverings | Floor coverings not elsewhere specified, potentially with plastic coating on a non-textile or mixed base. | 35.0% | Fallback category for floor coverings. Applies if it doesn't fit the specific "textile-coated" definition of 5904.90.10. |
🔍 Critical Insight:
- HS 3918.10.10.40 is the most standard classification for pure plastic flooring (PVC/SPC).
- HS 5904.90.10.00 is the most common alternative if your flooring has a fiberglass or fabric backing laminated with plastic.
- HS 3926.90.99.89 offers the lowest tax (22.8%), but it is high-risk. Customs may challenge this if the product is clearly "flooring" (which falls under 3918 or 5904). Use only with professional legal advice.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and onwards)
🎯 1. 3918.10.10.40 —— Plastic Flooring (Standard)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: IEEPA 9903.01.25 → USITC: 3918.10.10.40 |
📌 Explanation:
- This is the standard tariff for plastic flooring.
- The 40.3% rate is a combination of the base WTO rate (5.3%) plus US trade protection measures (25% + 10%).
- High cost implication: For a $10,000 shipment, you pay $4,030 in duties.
🎯 2. 5904.90.10.00 —— Coated Textile Floor Covering
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: IEEPA 9903.01.25 → USITC: 5904.90.10.00 |
📌 Note:
- Saves 5.3% compared to3918.10.10.40.
- Only applicable if the product has a textile substrate.
- If your product is 100% plastic (no fabric backing), do not use this code. Misclassification can lead to penalties.
🎯 3. 3926.90.99.89 —— Other Plastic Products (Lowest Tax, High Risk)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: IEEPA 9903.01.25 → USITC: 3926.90.99.89 |
📌 Warning:
- Saves 17.5% compared to3918.10.10.40.
- High Audit Risk: Customs may argue that "flooring" is specifically covered under3918or5904.
- Use Case: Only for non-standard plastic floor items (e.g., plastic floor mats, decorative plastic strips) that do not fit the "floor covering" definition. Requires strong legal justification.
🛠️ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material composition (e.g., 100% PVC vs. 70% PVC + 30% Fiberglass), thickness, layers. |
| ✅ Technical Drawing/Cross-section | ✔️ | Crucial to prove whether there is a textile base. If yes → 5904.90.10.00. If no → 3918.10.10.40. |
| ✅ Product Photos | ✔️ | Show the backing material. Is it fabric? Fiberglass? Or pure plastic? |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Floral Pattern Plastic Flooring, Material: [PVC/SPC], Base: [Fabric/None]." |
| ✅ Packing List | ✔️ | List dimensions and quantity. |
| ✅ Certifications | ✔️ | CARB, EPA, FloorScore (if applicable for indoor air quality). |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Look at the Base, Choose the Chapter, Don't Guess the Tax!"
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Pure Plastic (PVC/SPC) | 3918.10.10.40 |
5904.90.10.00 |
Overpayment? No, Underpayment Risk. Customs will adjust to 40.3%. |
| Textile Base + Plastic Coating | 5904.90.10.00 |
3918.10.10.40 |
Overpayment. You paid 40.3% instead of 35.0%. |
| Niche Plastic Floor Item | 3926.90.99.89 |
3918.10.10.40 |
High Audit Risk. May be reclassified to 40.3% + penalties. |
| General Floor Covering | 5904.90.90.00 |
3926.90.99.89 |
Underpayment Risk. Customs may adjust to 35.0%. |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| SPC (Stone Plastic Composite) | Often classified as 3918.10.10.40. Ensure the limestone content is described as a "filler" in plastic, not a separate product. |
| LVT (Luxury Vinyl Tile) | Classified as 3918.10.10.40. |
| Waterproof Flooring with Fabric Backing | Classified as 5904.90.10.00. Provide lab test reports for fiber content. |
| Plastic Floor Mats (Rubber/Plastic Mix) | May fall under 3926.90.99.89 if not considered "flooring." Consult a broker. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3918.10.10.40 |
40.3% | CARB, EPA | High tariffs. Consider 5904.90.10.00 if textile-based. |
| 🇨🇳 China | 3918.10.10.40 |
5% | CCC (if applicable) | Low tariff. No Section 301/122. |
| 🇪🇺 EU | 3918.10.10.40 |
6.5% | REACH, CE | No US-style surcharges. |
| 🇬🇧 UK | 3918.10.10.40 |
6.5% | UKCA | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3918.10.10.40 |
5% | ACCC | No surcharges. |
📌 Conclusion:
- The USA is the most challenging market due to Section 301 and Section 122 tariffs.
- Cost-saving Strategy: If your flooring has a textile base, use5904.90.10.00to save 5.3%.
- High-Risk Strategy: If you try to use3926.90.99.89for standard flooring, you risk audits, penalties, and delays. Only do this with professional legal backing.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring pure plastic flooring as 5904.90.10.00 (Textile)
👉 Result: Customs rejects because there is no textile base. Backpay + Penalty.
❌ Mistake 2: Declaring textile-based flooring as 3918.10.10.40 (Plastic)
👉 Result: Overpayment. You paid 40.3% instead of 35.0%. Lost profit.
❌ Mistake 3: Ignoring the "Section 122" tariff in declarations
👉 Result: Underpayment. 10% surcharge applied by CBP. Fine.
❌ Mistake 4: Using "Other Plastic Products" (3926) for standard flooring
👉 Result: High audit risk. Customs may reclassify to 3918 or 5904. Delay in clearance.
✅ Correct Practice:
"Floral Pattern SPC Flooring, 100% Plastic Material, Click-Lock System, Model XYZ, CARB Certified"
HS Code:3918.10.10.40
🎯 Part 7: Conclusion: Professional Declaration, Save Cost, Avoid Risks!
🎯 Remember the Mantra:
🔹 "Pure Plastic → 3918 (40.3%)
🔹 "Textile Base → 5904 (35.0%)
🔹 "Niche Plastic → 3926 (22.8%, High Risk)
🔹 "Choose Wisely, Declare Correctly, Save Big!"
📌 Pro Tip:
- If you are shipping to the USA, request a Pre-Ruling (Binding Ruling) from CBP.
- Provide cross-section images and material composition reports.
- This ensures certainty in your HS Code and avoids surprise penalties.
📣 Immediate Action:
📞 Contact a licensed customs broker
📄 Provide product specs + photos
🚀 Ensure smooth clearance, reduce costs, and maximize profits!
✨ Professional Clearance Starts with Precise Classification!
💼 Every dollar of duty is worth calculating!
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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。