处理中...

Thinking...

AI is analyzing your product

60s

plastic durable table covers

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
5903102090 35.0% CN US 官方文档
3920100000 39.2% CN US 官方文档
3920200055 39.2% CN US 官方文档

商品图片

AI分析

🍽️ Plastic Durable Table Covers (Plastic Tablecloths)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly Are "Plastic Durable Table Covers"?

Plastic table covers are essential protective and decorative items for dining, hospitality, and industrial settings. In international trade, their classification depends heavily on the material composition and the manufacturing process (whether the fabric is impregnated/coated or if it is a solid plastic sheet).

There are two main categories:

1. Textile-Based with Plastic Coating/Lamination (Chapters 59):
Fabric (like polyester or cotton) that has been impregnated, coated, covered, or laminated with plastics (e.g., PVC, PE). These feel like fabric but have a plastic layer. 2. Solid Plastic Sheets/Films (Chapter 39):
Made entirely from polymers like Polyethylene (PE), Polypropylene (PP), or Polyvinyl Chloride (PVC), formed into sheets, films, or strips without a textile base.

⚠️ Key Distinction Point:
- If the product is a fabric with a plastic coating/lamination → Classify under 5903.10.20
- If the product is a solid plastic sheet/film (no fabric base) → Classify under 3920.10 or 3920.20


📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)

HS Code Product Description Application Scenario Material/Structure
5903.10.20.10 Plastic Table Covers; Textile fabrics impregnated, coated, covered or laminated with plastics PVC-coated tablecloths, laminated fabric table covers ✅ Textile + Plastic Coating/Lamination
5903.10.20.90 Plastic Table Covers; Textile fabrics impregnated/coated with plastics (other than PVC) Other plastic-impregnated tablecloths ✅ Textile + Plastic Coating
3920.10.00.00 Plastic Table Covers; Sheets, films, plates, etc., of polyethylene Solid PE plastic tablecloths, disposable plastic sheets ❌ No textile base (Pure Plastic Sheet/Film)
3920.20.00.55 Plastic Table Covers; Sheets, films, plates, etc., of polypropylene Solid PP plastic tablecloths, rigid/flexible plastic mats ❌ No textile base (Pure Plastic Sheet/Film)

🔍 Important Reminder:
- All table covers with a textile base that have been processed with plastic must be classified under 5903, not 39. - Pure plastic sheets without any fabric backing fall under 3920. - Misclassification (e.g., declaring a PVC-coated fabric as a pure plastic sheet) can lead to significant duty differences and customs penalties.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: November 10, 2025 onwards (including subsequent imports)

🎯 1. 5903.10.20.10 & 5903.10.20.90 —— Textile Fabrics Impregnated/Coated with Plastics

Item Content
Base Tariff Rate 0.0% (ad valorem)
USITC Surcharge +25.0% (Under Section 301 Tariffs)
Section 122 Surcharge +10.0% (Specific provision for certain textile/plastic articles)
Total Tariff Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Exemption Not Eligible (denied_de_minimis)
Legal Basis Path Section 301: 9903.88.01Section 122USITC:5903.10.20.10/90

📌 Explanation:
- The 25% USITC surcharge is applied under the Section 301 trade action against China. - The 10% Section 122 surcharge is a specific additional duty applied to certain plastic and textile products. - Total: 35%. This is a high tariff rate. Cost planning must account for this fully.


🎯 2. 3920.10.00.00 & 3920.20.00.55 —— Solid Plastic Sheets/Films (PE/PP)

Item Content
Base Tariff Rate 4.2% (ad valorem)
USITC Surcharge +25.0% (Under Section 301 Tariffs)
Section 122 Surcharge +10.0% (Specific provision for certain plastic articles)
Total Tariff Rate 39.2%
Tax Calculation CIF Value × 39.2%
De Minimis Exemption Not Eligible (denied_de_minimis)
Legal Basis Path Section 301: 9903.88.01Section 122USITC:3920.10.00.00/3920.20.00.55

📌 Explanation:
- Unlike textile-plastic combos, pure plastic sheets have a base tariff of 4.2%. - However, the 25% Section 301 and 10% Section 122 surcharges still apply. - Total: 39.2%. This is even higher than the textile-based plastic covers.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

✅ 1. Required Documentation Checklist (None Can Be Missing)

Document Required Description
✅ Product Specification Sheet ✔️ Must detail: Material (e.g., 100% PVC, PE, or Poly-cotton blend), Thickness, Dimensions, Coating type
✅ Product Photos (Front/Back) ✔️ Clear images showing texture, weave (if textile-based), or transparency (if pure plastic)
✅ Commercial Invoice ✔️ Must explicitly state: "Plastic Table Cover" or "Tablecloth" and correct HS Code
✅ Packing List ✔️ Itemized count, weight, and packaging details
✅ Certificate of Origin (CO) ✔️ If non-China origin, may qualify for lower rates. For China, confirms Section 301 applicability
✅ Manufacturing Process Statement ✔️ Crucial for distinguishing between Impregnated Fabric (5903) and Plastic Sheet (3920). State: "Fabric impregnated with PVC" vs. "Molded Polyethylene Sheet"

✅ 2. Declaration Tips (Key Mnemonics)

🔥 "Fabric + Plastic = 5903; Pure Plastic Sheet = 3920. Name Accurate, Duty Clear!"

Scenario Correct Declaration Wrong Action
PVC-coated cloth tablecloth 5903.10.20.10 Declare as "Plastic Sheet" → Higher duty (39.2%) or misclassification penalty
Pure PE disposable tablecover 3920.10.00.00 Declare as "Tablecloth" → May be questioned, need to prove no fabric base
Textile tablecloth without plastic (Not in scope, likely 6302) Declare as 5903 → Wrong chapter
Plastic tablecloth with fabric backing 5903.10.20.10 Declare as 3920Risk of penalty

✅ 3. Special Handling Cases

Case Handling Advice
Mixed Packaging If plastic table covers are packed with napkins (textile, no plastic), declare separately. Do not bundle as one HS code.
Sample Imports Even samples are subject to 35% or 39.2% duties. No de minimis exemption.
Return/Refund Goods If returning defective goods, ensure the original declaration was correct. Incorrect original HS = No duty refund.
Material Change If switching from PVC-coated (5903) to PP-sheet (3920), recalculate costs. The rate changes from 35% to 39.2%.

🌍 V. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification/Notes Remarks
🇺🇸 USA 5903.10.20.10 / 3920.10.00.00 35% / 39.2% None specific for plastic High tariffs due to Section 301 & 122. Critical to classify correctly.
🇨🇳 China 5903.10.20.10 / 3920.10.00.00 ~5-10% (Import Duty) None Low import duty, but high export cost for US-bound goods.
🇪🇺 EU 5903.10.20 / 3920.10 0-4% REACH, LFGB (Food Contact) No Section 301. Focus on food safety compliance.
🇬🇧 UK 5903.10.20 / 3920.10 0-4% UKCA, Food Standards Post-Brexit rules apply. Generally low duty.
🇯🇵 Japan 5903.10.20 / 3920.10 0-4% Food Sanitation Law Low duty. Strict food contact standards.

📌 Conclusion:
- The US is the only major market imposing these punitive surcharges on Chinese plastic/textile hybrids and plastic sheets. - Total landed cost in the US includes 35-39.2% in duties alone. Pricing must reflect this. - For EU/UK/Japan, focus on food safety certifications rather than duty optimization.


📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned the Hard Way)

Mistake 1: Declaring PVC-coated fabric tablecloths as "Plastic Sheets" (3920)
👉 Consequence: Customs may reject or reclassify, leading to higher duties (39.2%) or penalties for incorrect declaration. Also, 3920 items might be subject to different inspection protocols.

Mistake 2: Ignoring Section 122 Tariff
👉 Consequence: Underestimating total cost by 10%. Total duty becomes 39.2% for plastics, 45% for some textiles.

Mistake 3: Using "Tablecloth" as the only description
👉 Consequence: Customs cannot determine if it’s fabric-based or plastic-based. Delay in clearance, additional questions, storage fees.

Mistake 4: Assuming de minimis applies to small orders
👉 Consequence: All these HS codes are denied de minimis. Even small samples pay full duty.

Correct Practice:

"PVC Coated Polyester Tablecloth, Size 60x120in, Washable, HS 5903.10.20.10"
OR
"Polyethylene Disposable Table Cover, Clear, 10 Micron, HS 3920.10.00.00"


🎯 VII. Conclusion: Precise Classification, Cost Control, Smooth Clearance!

🎯 Remember the Mnemonic:

🔹 "Fabric + Plastic = 5903 (35%); Pure Plastic = 3920 (39.2%). No de minimis, no mercy!"
🔹 "Section 301 + 122 = High Cost. Declare accurately to avoid penalties!"


📌 Pro Tip:

If your table covers are originating from Vietnam, India, or Mexico, you may avoid Section 301 tariffs.
For US-bound shipments, always apply for an Advance Ruling if the material composition is ambiguous.
Food-contact compliance (FDA for US, LFGB for EU) is mandatory for table covers. Ensure your supplier has the required migration test reports.


📣 Immediate Action:

📞 Contact a licensed customs broker + Provide product material spec + Apply for HS Code Advance Ruling
🚀 Let your table covers clear customs smoothly, maximize profit, and reach customers faster!


Professional clearance starts with accurate classification!
💼 Every penny of duty counts!

用户评价

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。

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。