plastic waterproof tablecloths
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 |
| 3920100000 | 39.2% | CN | US | 官方文档 |
| 5903102090 | 35.0% | CN | US | 官方文档 |
| 3920200055 | 39.2% | CN | US | 官方文档 |
| 5903102010 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌧️ Plastic Waterproof Tablecloths (Immersed/Coated Textile Fabrics & Plastic Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Plastic Tablecloths"?
Plastic waterproof tablecloths are common household or commercial items used for protection against spills and stains. In international trade, their classification depends heavily on material composition and manufacturing process. They generally fall into two main categories:
1. Plastic-Coated Textile Fabrics (5903.10.20): - Characteristics: A textile fabric (like polyester or cotton) that has been impregnated, coated, covered, or laminated with plastic (typically PVC). - Key Feature: The base is fabric, but it is made waterproof by a plastic layer. - Common Use: Vinyl tablecloths, PVC-coated canvas table covers.
2. Pure Plastic Sheets/Films (3920.xx.xx): - Characteristics: Made entirely of plastics (such as Polyethylene PE, Polypropylene PP, or PVC) in the form of plates, sheets, film, foil, or strips, without a textile base. - Key Feature: Homogeneous plastic material, not a composite with fabric. - Common Use: Clear disposable plastic sheets, solid vinyl tables.
⚠️ Key Distinction Point:
- If the item feels like fabric but is waterproof and has a plastic backing/coating → Go with Chapter 59 (5903).
- If the item is a uniform plastic sheet (no weave, no fabric texture) → Go with Chapter 39 (3920).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes and their rationales:
| HS Code | Product Description | Application Scenario | Material/State |
|---|---|---|---|
5903.10.20.10 |
Textile fabrics impregnated, coated, covered or laminated with PVC, other than those of heading 59.02 | Plastic tablecloths, waterproof canvas | Textile + PVC Coating |
5903.10.20.90 |
Textile fabrics impregnated, coated, covered or laminated with PVC, other than those of heading 59.02 | Plastic tablecloths, waterproof covers | Textile + PVC Coating |
3920.10.00.00 |
Plates, sheets, film, foil and strip, of polymers of ethylene | Plastic tablecloths (PE-based) | Pure Plastic (PE) |
3920.20.00.55 |
Plates, sheets, film, foil and strip, of polymers of propylene | Plastic tablecloths (PP-based) | Pure Plastic (PP) |
🔍 Important Note:
- 5903.10.20 variants are for "Plastic-Textile Composites". If your tablecloth is a woven fabric with a plastic layer, this is the most likely category. - 3920 variants are for "Solid Plastic Sheets". If it is a single-layer plastic film or sheet without any fabric weave, use these codes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 5903.10.20.10 & 5903.10.20.90 —— Plastic-Coated Textile Fabrics
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| USITC Additional Duty | +25.0% (Under Section 301) |
| IEEPA Additional Duty | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5903.10.20.10/90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC surcharge comes from the "Section 301" additional tariffs. - The 10% IEEPA surcharge is an additional tariff under the International Emergency Economic Powers Act. - Total 35%, which is a high tariff, must be anticipated in advance!
🎯 2. 3920.10.00.00 & 3920.20.00.55 —— Pure Plastic Sheets/Films (PE/PP)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (Ad Valorem) |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3920.xx.xx → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Base tariff is higher (4.2%) compared to coated fabrics (0%). - Same additional duties (25% + 10%) apply due to Chinese origin. - Total 39.2%, which is slightly higher than the 35% for coated fabrics.
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, material type (PVC/PP/PE), thickness, weight |
| ✅ Product Photos (With Labels) | ✔️ | Clear images showing texture (fabric vs. plastic), brand, model |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Coated Tablecloth" or "Plastic Sheet Tablecloth" |
| ✅ Packing List | ✔️ | Detail quantity, gross weight, net weight, packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff calculation; must indicate China origin if applicable |
| ✅ Third-Party Test Report | ✔️ | If applicable, FDA food contact safety test (if for food service) |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Fabric Base = 5903 (35%), Solid Plastic = 3920 (39.2%), Don't Split, Declare as One!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Vinyl Tablecloth (Fabric + Plastic) | 5903.10.20.10 or .90 |
Misdeclare as pure plastic → Higher tariff + Compliance Risk |
| Clear Plastic Sheet Tablecloth | 3920.10.00.00 or .20.00.55 |
Misdeclare as textile → Classification Error |
| Tablecloth + Napkins Set | Declare Together | Split declaration → Each item taxed separately, potentially higher total cost |
| OEM Custom Tablecloth | Provide Customer PO + Design Specs | Vague description → Customs Detention |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Food-Grade Tablecloths | Provide FDA compliance documents; avoid misdeclaration as non-food contact |
| Large Volume Imports | Consider applying for Advance Ruling to confirm HS Code and avoid audits |
| Re-export to Third Country | If using US as hub, check FTAA/USMCA rules; however, Chinese origin goods still face 35-39.2% unless substantially transformed |
| Return of Goods | If defective, apply for return admission (HTS 9801.00.80) to claim duty refund |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5903.10.20 / 3920.xx |
35% - 39.2% (CN Origin) | FDA (if food contact), Prop 65 | High tariff due to Section 301 & IEEPA |
| 🇨🇳 China | 5903.10.20 / 3920.xx |
5% - 10% | CCC (if applicable), RoHS | No additional surcharges |
| 🇪🇺 EU | 5903.10 / 3920.xx |
0% - 6% (if GSP/Bilateral) | CE, REACH, RoHS | No anti-dumping duties |
| 🇬🇧 UK | 5903.10 / 3920.xx |
0% - 6% | UKCA, REACH | Post-Brexit rules apply |
| 🇦🇺 Australia | 5903.10 / 3920.xx |
5% | RCM, Standard | No major surcharges |
📌 Conclusion:
- USA is the most costly market for plastic tablecloths due to the 35-39.2% total tariff rate. - EU, UK, and Australia are significantly cheaper, with no additional punitive tariffs. - Recommendation: If targeting the US, consider supply chain diversification (e.g., sourcing from Vietnam or Thailand) to avoid IEEPA/Section 301 tariffs, subject to substantial transformation rules.
📌 VI. Common Errors & Pitfall Guide (Lessons from Blood and Tears)
❌ Error 1: Declaring a PVC-coated fabric tablecloth as a pure plastic sheet
👉 Consequence: Undervaluation of material type → Customs Audit, Back Taxes, Fines!
❌ Error 2: Splitting a tablecloth set (tablecloth + napkins) into separate shipments to exploit de minimis
👉 Consequence: Shipment rejected or seized; de minimis is denied for Section 301 goods!
❌ Error 3: Vague description: "Tablecloth"
👉 Consequence: Customs cannot determine HS Code → Delay in clearance, storage fees!
❌ Error 4: Ignoring Food Contact Safety
👉 Consequence: If used in restaurants, FDA non-compliance → Product Recall or Destruction!
✅ Correct Approach:
"PVC-Coated Polyester Tablecloth, Waterproof, 60x120 inch, FDA Compliant, Model ABC, Made in China"
🎯 VII. Conclusion: Professional Declaration, Save Time and Money!
🎯 Remember the Mnemonic:
🔹 "Fabric Base = 5903 (35%), Pure Plastic = 3920 (39.2%), No De Minimis, High Tariff Alert!"
🔹 "HS Code determines destiny, 4% difference matters, wrong declaration costs thousands!"
📌 Tips:
- If your tablecloths are originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA/Section 301 Exemption, reducing tariffs to 0%~5%.
- It is strongly recommended to apply for an Advance Ruling before shipment to avoid clearance risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your tablecloths pass customs smoothly, expand globally, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every penny 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。