mat for cricut
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5903102010 | 35.0% | CN | US | 官方文档 |
| 4016996050 | 37.5% | CN | US | 官方文档 |
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 5903102090 | 35.0% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
✂️ Cricut Cutting Mats (Craft Matting for Automatic Plotting/Cutting Machines)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Cricut Mats"?
Cricut cutting mats are specialized adhesive sheets used in electronic cutting machines (such as Cricut, Silhouette) to hold materials like vinyl, paper, and fabric in place during precise cutting. In international trade, their classification depends heavily on material composition and functional description.
The market primarily splits these mats into two material categories: 1. Plastic-based Mats (PVC/Polystyrene): Most common "Grip" mats, often clear or blue, made from plastic sheets with an adhesive coating. 2. Rubber-based Mats: Less common for standard Cricut, but some heavy-duty or alternative brand mats may use sulfured rubber or similar elastic materials.
⚠️ Key Distinction Point:
- If the mat is made of Plastic (PVC/PE) with an adhesive coating → It falls under Chapter 39 (Plastics).
- If the mat is made of Rubber → It falls under Chapter 40 (Rubber).
- Misclassification leads to significant duty differences and potential customs holds.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Type | Adhesive/Coated? |
|---|---|---|---|---|
5903.10.20.90 |
Textile or non-woven fabric impregnated/coated with plastics (PVC) | PVC-based cutting mats, often with a fabric backing or specific plastic coating | PVC Plastic | ✅ Yes (Coated/Impregnated) |
5903.10.20.10 |
Similar to above, specific sub-category for coated plastics | Multi-purpose consumable mats, PVC-based with coating | PVC Plastic | ✅ Yes (Coated) |
4016.99.60.50 |
Other articles of vulcanized rubber or similar elastic materials | Rubber-based cutting mats, non-specific use | Vulcanized Rubber | ❌ No (Solid Rubber) |
4016.99.05.00 |
Other household articles of vulcanized rubber | Rubber mats classified as household items | Rubber | ❌ No |
3921.19.00.90 |
Other plates, sheets, film, foil, and strip of plastics (PVC) | Simple plastic plates/sheets without specific textile coating | Plastic Sheets | ✅ Yes (Plastic Sheet) |
🔍 Important Reminder:
- PVC Mats are the majority of Cricut mats. They are often classified under HS 5903 (Impregnated/Coated Plastics) because the adhesive layer is crucial to their function.
- Rubber Mats are rarer. If the mat is purely rubber, use HS 4016.
- Plastic Sheets (HS 3921) may apply if the mat is a simple plastic plate without complex coating, but this is less common for adhesive mats.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (for imports)
🎯 1. 5903.10.20.90 —— PVC Cutting Mats (Coated/Impregnated)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Additional Duty | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Additional Duty | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5903.10.20.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC duty is from the Section 301 tariffs.
- The 10% IEEPA duty is the new对华加征 tariff.
- Total 35%, which is a high tariff. This is the most common classification for standard Cricut Grip Mats.
🎯 2. 5903.10.20.10 —— PVC Cutting Mats (Specific Sub-category)
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5903.10.20.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same as above, same tax rate.
- Even if the mat is "Multi-purpose," if it's PVC-based, it likely falls here.
🎯 3. 4016.99.60.50 —— Rubber Cutting Mats
| Item | Content |
|---|---|
| Base Duty Rate | 2.5% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 37.5% |
| Tax Calculation | CIF × 37.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4016.99.60.50 |
📌 Note:
- Rubber mats have a higher base rate (2.5%) than PVC mats (0%).
- Total duty is 37.5%, slightly higher than PVC.
🎯 4. 4016.99.05.00 —— Household Rubber Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| USITC Additional Duty | +7.5% (Note: Some rubber items may have lower Section 301 rates depending on specific footnote) |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 20.9% |
| Tax Calculation | CIF × 20.9% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4016.99.05.00 |
📌 Note:
- This code has a lower total duty (20.9%) compared to other rubber/plastic options.
- However, it requires the item to be classified as a "Household Article" of rubber, which may not fit all cutting mats. Use with caution and verify with customs broker.
🎯 5. 3921.19.00.90 —— Plastic Plates/Sheets (PVC)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3921.19.00.90 |
📌 Note:
- This is the highest duty rate (41.5%).
- Only use if the mat is a simple plastic sheet without adhesive coating classification. Most adhesive mats are better classified under HS 5903 (35%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (None Can Be Skipped)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material (PVC/Rubber), size, adhesive type |
| ✅ Product Photos (With Label) | ✔️ | Show the mat, adhesive side, and any branding |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Especially if chemical adhesives are used |
| ✅ Commercial Invoice | ✔️ | Clearly state "Cutting Mat for Cricut/Silhouette" |
| ✅ Packing List | ✔️ | Specify quantity, weight, and dimensions |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Adhesion Clear, Code Precise, Duty Lowers!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| PVC Mats with Adhesive | 5903.10.20.90 or 5903.10.20.10 |
Misdeclare as "Plastic Sheet" (HS 3921) → 41.5% |
| Rubber Mats | 4016.99.60.50 or 4016.99.05.00 |
Misdeclare as "Plastic" → Wrong Code & Penalty |
| Simple Plastic Plate (No Adhesive) | 3921.19.00.90 |
Overpaying duty if adhesive is present |
| Mixed Materials (e.g., Plastic + Fabric) | 5903.10.20.90 |
Split declaration → Higher administrative burden |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Mats | Provide customer order + design specs to avoid "non-standard" classification |
| Mats with "Non-Stick" Coating | Still likely 5903.10.20.90 if plastic-based. Document coating type. |
| Eco-Friendly/Biodegradable Mats | If made from PLA (Polylactic Acid), may fall under different plastic codes. Verify with broker. |
| Mats Sold in Rolls | Ensure declaration matches "Cutting Mat" (finished product) vs. "Plastic Sheet" (raw material). |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5903.10.20.90 |
35% (China) | FCC (if electronic), Non-Electronic Declaration | High duty due to 301 & IEEPA |
| 🇨🇳 China | 5903.10.20.90 |
5-10% | CCC (if applicable), RoHS | No additional tariffs for domestic trade |
| 🇪🇺 EU | 3921.19.00 or 5903.10 |
0-6.5% | CE, REACH, RoHS | Lower tariffs, but strict chemical regulations |
| 🇦🇺 Australia | 5903.10.20 |
5% | ADR (if chemicals) | Moderate duty |
| 🇯🇵 Japan | 3921.19.00 |
0-3% | PSE (if electrical parts) | Low duty, high inspection strictness |
📌 Conclusion:
- USA is the most expensive market for Cricut mats due to high附加税.
- EU and Japan have lower duties but stricter environmental/chemical certifications (REACH, RoHS).
- Strategy: For US imports, consider sourcing from non-China origins if possible to avoid IEEPA 10%, or optimize HS code classification to4016.99.05.00(20.9%) if product fits.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring PVC mats as "Plastic Sheets" (HS 3921) without noting adhesive
👉 Consequence: Duty jumps from 35% to 41.5%, plus potential penalty for inaccurate description.
❌ Error 2: Using "Cutting Mat" as a generic term without specifying material
👉 Consequence: Customs may classify as highest duty code (41.5%) or hold shipment for inspection.
❌ Error 3: Ignoring IEEPA 10% tariff for China-origin goods
👉 Consequence: Unexpected cost increase, profit margin erosion.
❌ Error 4: Misclassifying Rubber Mats as Plastic
👉 Consequence: Duty difference (37.5% vs 35%) and potential legal issues.
✅ Correct Practice:
"PVC Cutting Mat, 12x12 inch, Adhesive Coating, for Electronic Cutting Machines, HS 5903.10.20.90, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
🎯 Remember the Mantra:
🔹 "PVC goes to 5903, Rubber to 4016, Plastic Sheet is last, De Minimis is dead!"
🔹 "HS Code determines duty, 35% is common, 41.5% is avoidable, Declare accurately!"
📌 Pro Tip:
If your mats are originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA exemption, reducing the total duty to 0%~25%.
Recommendation: Apply for an Advance Ruling before shipment to confirm the correct HS Code and avoid delays.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your Cricut mats pass customs smoothly, export efficiently, and double your profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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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。