plastic wall coverings
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🧱 Plastic Wall Coverings & Wall Stickers (Decorative Polymer Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 One, Product Definition & Classification: Do You Really Know "Plastic Wall Coverings"?
Plastic wall coverings are decorative polymer products used for interior and exterior wall decoration. In international trade, they are broadly categorized by their physical form (rolls, sheets, or self-adhesive stickers) and functional purpose (antimicrobial protection vs. pure decoration).
Antimicrobial Wall Coverings: Specialized plastic sheets or panels treated with antibacterial agents, often used in hospitals, kitchens, or high-traffic areas.
Decorative Wall Stickers (Stickers/Wallpapers): Flat, self-adhesive, or non-adhesive plastic sheets designed purely for aesthetic purposes.
⚠️ Key Distinction Point:
- If the product is "Antimicrobial" and classified as a general plastic article → It may fall under 3926.90.10.00 or 3926.90.48.00 (Lower Tariff Potential).
- If the product is a "Wall Sticker" (flat, decorative) → It usually falls under 3926.90.99.89 or specific sheet/sticker codes like 3919.90.50.40 / 3921.90.40.90 (Higher Tariff Potential).
📦 Two. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Feature |
|---|---|---|---|
3926.90.10.00 |
Other plastic articles, including antimicrobial wall coverings | Antimicrobial panels, specialized plastic wall linings | ✅ Antimicrobial/Functional |
3926.90.48.00 |
Other plastic articles (excluding antimicrobial specific codes) | General decorative plastic wall coverings (non-specific) | ❌ General Decorative |
3926.90.99.89 |
Plastic wall stickers, decorative plastic articles | Decorative wall stickers, adhesive wall films | ✅ Decorative Sticker/Film |
3921.90.40.90 |
Other plastic plates, sheets, film, foil, and strip | Plastic wall sheets (non-adhesive, rigid/flexible plates) | ✅ Sheet/Plate Form |
3919.90.50.40 |
Other self-adhesive plates, sheets, film, foil, tape, strip | Self-adhesive plastic wall stickers/tapes | ✅ Self-Adhesive Tape/Sticker |
🔍 Important Reminder:
- "Antimicrobial" vs. "Decorative": The presence of antimicrobial properties can shift classification from general decorative codes (higher tax) to functional plastic articles (potentially lower tax depending on specific country rules, though US tariffs vary).
- Form Factor: "Wall Stickers" (self-adhesive) often fall under 3919 (Self-adhesive plastics), while rigid "Wall Coverings/Panels" fall under 3926 (Other plastic articles) or 3921 (Plastic plates/sheets).
- Misclassification Risk: Declaring a self-adhesive sticker as a "plate" (3921) or vice versa can lead to significant duty discrepancies.
💰 Three. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates including Section 301 and Section 122 tariffs.
🎯 1. 3926.90.10.00 — Antimicrobial Plastic Wall Coverings
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible (Section 301/122 goods generally excluded or restricted) |
| Legal Basis Path | HTSUS:3926.90.10.00 → Section 301: Footnote 9903.88.02 → Section 122: 19 USC 1304/Customs Regulations |
📌 Explanation:
- This code offers the lowest total tax rate (20.9%) among the options for "Wall Coverings" in the dataset.
- It is suitable for antimicrobial products. If your product has verified antimicrobial properties, this is likely the best classification for cost efficiency.
🎯 2. 3926.90.48.00 — Other Plastic Wall Coverings (General Decorative)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible (Section 122 goods often excluded from de minimis) |
| Legal Basis Path | HTSUS:3926.90.48.00 → Section 122: 19 USC 1304 |
📌 Crucial Note:
- This code has the lowest total tax rate (13.4%) in the entire dataset.
- Why? It appears to be exempt from the Section 301 (7.5%) surcharge in this specific dataset configuration, retaining only the Section 122 (10%) tariff.
- Strategy: If your product is a general plastic wall covering (not strictly "stickers" or "plates"), try to classify under this code to save 7.5% compared to code 3926.90.10.00.
- Warning: Ensure the product does not meet the definition of "Self-adhesive" (3919) or "Plastic Plates" (3921) to avoid misclassification penalties.
🎯 3. 3926.90.99.89 — Plastic Wall Stickers (Decorative)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3926.90.99.89 → Section 301 → Section 122 |
📌 Explanation:
- Common for generic decorative wall stickers that don't fit other specific subcategories.
- Higher base tariff (5.3%) compared to 3.4%, leading to a higher total rate.
🎯 4. 3921.90.40.90 — Other Plastic Plates, Sheets, Films (Wall Stickers/Sheets)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3921.90.40.90 → Section 301: Footnote 9903.88.01 → Section 122 |
📌 Critical Warning:
- High Risk Category. If customs determines your "wall stickers" are actually "Plastic Sheets/Plates" (rigid or semi-rigid) rather than flexible films or stickers, this code may apply.
- The 25% Section 301 tariff makes this extremely expensive. Avoid this classification for flexible wall coverings unless they are rigid panels.
🎯 5. 3919.90.50.40 — Other Self-Adhesive Plastic Articles (Wall Stickers)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3919.90.50.40 → Section 301: Footnote 9903.88.01 → Section 122 |
📌 Critical Warning:
- This is the highest tax rate (40.8%).
- It applies to self-adhesive plastic articles (like adhesive tapes or self-adhesive sheets) that are not otherwise specified.
- Avoidance Strategy: If your product is a "Wall Sticker," check if it can be classified under 3926 (Other Plastic Articles) instead of 3919 (Self-adhesive articles). Sometimes, "decal-like" stickers are considered "articles" rather than "adhesive tapes/films" to save the 25% surcharge.
🛠️ Four. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (PVC/PP/etc.), Thickness, Adhesive Type (if any), Antimicrobial Certification. |
| ✅ Product Photos | ✔️ | Show the product in use, packaging, and any labels indicating "Antimicrobial" or "Self-Adhesive." |
| ✅ Commercial Invoice | ✔️ | Use precise descriptions: "Antimicrobial PVC Wall Covering" vs. "Plastic Wall Sticker." Avoid vague terms like "Plastic Wall Stuff." |
| ✅ Certificate of Origin (CO) | ✔️ | Required for origin determination. |
| ✅ Bill of Lading (B/L) | ✔️ | Ensure weight and volume match invoice. |
✅ 2. Classification Strategy (Key Mantra)
🔥 “Check Antimicrobial, Check Adhesive, Avoid 25% Trap!”
| Scenario | Recommended HS Code | Expected Tax | Reason |
|---|---|---|---|
| Antimicrobial Plastic Covering | 3926.90.10.00 |
20.9% | Functional benefit, lower base tax. |
| General Decorative Plastic Covering | 3926.90.48.00 |
13.4% | Best Rate! No 301 surcharge in this dataset. |
| Generic Wall Sticker (Not Adhesive Tape) | 3926.90.99.89 |
22.8% | Safer than 3919 to avoid 25% surcharge. |
| Self-Adhesive Film/Tape (Strictly Adhesive) | 3919.90.50.40 |
40.8% | High risk, avoid if possible. |
| Rigid Plastic Panels/Plates | 3921.90.40.90 |
39.2% | Only for rigid products. |
📌 Key Insight:
- The difference between 13.4% and 40.8% is 27.4%.
- Misclassifying a "Wall Sticker" as a "Self-Adhesive Tape" (3919) vs. an "Other Plastic Article" (3926) can cost you an extra 25% in Section 301 tariffs.
- Recommendation: For wall stickers, argue for classification under 3926 (Other Plastic Articles) rather than 3919 (Self-Adhesive Articles) to avoid the 25% surcharge, provided they are not primarily "tapes" or "films" but rather decorative "articles."
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Antimicrobial Certification Missing | If you claim "Antimicrobial" but lack test reports, customs may downgrade to 3926.90.48.00 or 3926.90.99.89. Ensure certificates are ready. |
| "Wall Sticker" vs. "Wallpaper" | If it's paper-based, it's different. For Plastic wall stickers, stick to 3926 or 3919. |
| Packaging Includes Adhesive | Even if the sticker comes with application tools, the primary item is the sticker. Do not split packaging to reclassify as "tools." |
| Section 122 Tariff | Applies to all these codes. It is a broad tariff on Chinese goods. Ensure your supplier is not trying to bypass this via transshipment without proper documentation. |
🌍 Five. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (Approx.) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | Best option for general plastic wall coverings. |
| 🇺🇸 USA | 3926.90.10.00 |
20.9% | For antimicrobial specific products. |
| 🇪🇺 EU | 3926.90.99 |
~6.5% | No Section 301/122. Standard WTO rates apply. |
| 🇨🇳 China | 3926.90.99 |
~10-15% | Import duty + VAT. Check specific local regulations. |
📌 Conclusion:
- The US market is highly sensitive to Section 301 and Section 122 tariffs.
- Classification is critical. A small shift from "Self-Adhesive" (3919) to "Other Plastic Article" (3926) or "General Plastic" (3926.48) can save ~27% in taxes.
- China-origin plastic wall coverings face high duties. Optimize classification and prepare full documentation to avoid delays.
📌 Six. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying "Wall Stickers" as 3919.90.50.40 (Self-Adhesive)
👉 Consequence: 40.8% Tax instead of 13.4%-22.8%.
👉 Fix: Argue that the product is a "Decorative Plastic Article" (3926) rather than a "Tape/Film" (3919).
❌ Error 2: Missing "Antimicrobial" Certification
👉 Consequence: Customs rejects the lower base tariff of 3926.90.10.00 and moves it to a higher general code.
👉 Fix: Provide third-party lab reports proving antimicrobial efficacy.
❌ Error 3: Vague Description "Plastic Wall Material"
👉 Consequence: Customs assigns the highest default code with maximum penalties.
👉 Fix: Use specific terms: "Antimicrobial PVC Wall Panel" or "Decorative Self-Adhesive Plastic Sticker."
❌ Error 4: Ignoring Section 122 Tariff
👉 Consequence: Underestimating total landed cost.
👉 Fix: Always add 10% for Section 122 to all Chinese-origin plastic goods in this category.
✅ Correct Practice:
"Antimicrobial PVC Wall Covering, Flexible, Non-Adhesive, 1m x 5m Roll, Certified Bactericidal, Model ABC"
→ Likely Code:3926.90.10.00(20.9%)
🎯 Seven. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Antimicrobial wins lower base, General Plastic wins lowest total, Self-Adhesive pays the highest price!"
🔹 "HS Code defines tax, 25% is the killer, 13.4% is the goal!"
📌 Pro Tip:
If your product is not made in China (e.g., Vietnam, Malaysia), you may exempt Section 301 and 122 tariffs, reducing the rate to 0%-5.3%.
Suggest Advance Ruling from US Customs (CBP) for large shipments to secure the correct code and avoid post-entry audits.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Request HS Code Advance Ruling
🚀 Let your plastic wall coverings clear smoothly, reduce costs, and maximize profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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。
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。