pvc flange
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3917400095 | 40.3% | CN | US | 官方文档 |
| 3917400020 | 40.3% | CN | US | 官方文档 |
| 3926909987 | 22.8% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🏭 PVC Flange (Polyvinyl Chloride Flange)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVC Flanges"?
PVC Flanges are critical pipeline connection components used in industrial, municipal, and residential plumbing systems. They provide a secure, leak-proof connection between pipes, valves, pumps, and other equipment. In international trade, classification depends heavily on the specific material composition, functional form, and intended application.
There are two primary categories for PVC flanges in customs terminology: 1. Tube/Plate/Pipe & Fittings (HS Chapter 3917): Specifically designed for fluid transport systems. 2. Articles of Plastics, Other (HS Chapter 3926): General-purpose plastic articles that do not fit specific machinery or tubing categories.
⚠️ Key Distinction Point:
- If the flange is explicitly described as a "pipe fitting" or "accessory for pipes" made of PVC, it falls under 3917.40.
- If it is a generic "plastic article" or "connection part" not strictly defined as a pipe component, it may fall under 3926.
- Note: The presence of different materials (e.g., Polyethylene vs. PVC) can also shift classification to different subheadings.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Form Key |
|---|---|---|---|
3917.40.00.95 |
PVC Flanges, Material: PVC, Form: Flange Accessories | General PVC pipeline flanges, industrial connectors | ✅ PVC, Pipe Fitting |
3917.40.00.20 |
PVC Flanges, Material: Polyvinyl Chloride, Form: Pipe Accessory Attachments | Specific PVC pipe attachment flanges | ✅ PVC, Pipe Accessory |
3926.90.99.87 |
PVC Plastic Flanges, Material: PVC, Form: Pipe Parts/Component Plastic Articles | General plastic pipe parts not strictly "tubes/fittings" | ✅ PVC, Plastic Component |
3926.30.50.00 |
PVC Plastic Flanges, Material: PVC, Form: Connectors/Accessories | Generic PVC connectors or accessories | ✅ PVC, Connector |
3926.30.50.00 |
Polyethylene Flanges, Material: Polyethylene, Form: Connection Article Products | Flanges made of Polyethylene (PE), not PVC | ✅ Polyethylene |
🔍 Key Reminder:
- Material Matters: Ensure your commercial invoice clearly states the material. "PVC" vs. "Polyethylene" leads to the same HS Code (3926.30.50.00) in some contexts but distinct treatment in others. - Function Matters: "Pipe Fitting" (3917) vs. "General Plastic Article" (3926) significantly impacts tariff rates due to different trade remedy policies.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-2025 (Includes subsequent imports subject to Section 301 & 122 tariffs)
🎯 1. 3917.40.00.95 & 3917.40.00.20 —— PVC Flanges (Pipe Fittings)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (Ad Valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 301) |
| Section 122 Surtax | +10.0% (Specific China Surcharges) |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (High tax rate prevents $800 exemption) |
| Legal Basis Path | USITC:3917.40.00.95 → FOOTNOTE:301 → SECTION:122 |
📌 Explanation:
- PVC flanges classified under 3917 are considered essential pipe components.
- They are subject to both the standard 25% Section 301 tariff and an additional 10% Section 122 tariff.
- Total burden: 40.3%. This is a high-cost classification. Importers must account for this in pricing strategies.
🎯 2. 3926.90.99.87 & 3926.30.50.00 —— PVC/Polyethylene Flanges (General Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (Ad Valorem) |
| Section 301 Surtax | +7.5% (USITC Footnote 301 - Lower Tier) |
| Section 122 Surtax | +10.0% (Specific China Surcharges) |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.87 or 3926.30.50.00 → FOOTNOTE:301 → SECTION:122 |
📌 Explanation:
- Classified under 3926 as "Other Articles of Plastics" or "Connectors."
- These fall into a lower surtax tier (7.5%) compared to the 25% for pipe fittings.
- Total burden: 22.8%. This is significantly cheaper than the 3917 classification.
- Strategic Note: If the product can be legitimately classified under 3926 (e.g., as a generic connector or non-standard fitting), it offers a 17.5% cost saving.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify "PVC Flange" or "Polyethylene Flange" clearly. Avoid vague terms like "Plastic Part." |
| ✅ Material Specification | ✔️ | Explicitly state "PVC" or "Polyethylene." Mismatched materials lead to misclassification. |
| ✅ Product Photos | ✔️ | Show the flange shape, bolt holes, and connection type. |
| ✅ Functional Description | ✔️ | Describe whether it is a "Pipe Fitting" (connects pipes) or a "Connector/Bracket" (general purpose). |
| ✅ HS Code Justification | ✔️ | Provide reasoning for choosing 3917 vs. 3926 based on function and form. |
✅ 2. Classification Strategy (Key Mantras)
🔥 "Pipe Fitting = 3917 (40.3%) | General Connector = 3926 (22.8%)"
| Scenario | Correct HS Code | Risk if Misclassified |
|---|---|---|
| Standard PVC pipe flange connecting two pipes | 3917.40.00.95 |
If misclassified as 3926 → Potential penalty for undervaluation + back taxes |
| Generic plastic connector not strictly a pipe fitting | 3926.30.50.00 |
If misclassified as 3917 → Overpaying tariffs unnecessarily |
| Polyethylene (PE) Flange | 3926.30.50.00 |
If labeled as PVC → Material mismatch leads to rejection |
| Mixed Material Flange (PVC + Metal) | Check Composition | If >50% PVC → 3917/3926; If Metal dominant → 7307/7318 |
✅ 3. Special Handling Tips
| Situation | Handling Advice |
|---|---|
| OEM Custom Flanges | Provide client drawings. Ensure description matches exact function (pipe vs. general). |
| Small B2C Shipments | Even under $800, high tariffs (22.8-40.3%) may apply if declared correctly. Do not assume de minimis applies. |
| Polyethylene vs. PVC | Critical: Do not confuse them. Both may use 3926.30.50.00, but accuracy prevents audit flags. |
| Kit Packages | If flanges are sold with gaskets/bolts, declare as a set. Ensure primary component dictates HS Code. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3917.40.00.95 / 3926.30.50.00 |
40.3% / 22.8% | N/A | High tariffs due to Section 301 & 122 |
| 🇨🇳 China | 3917.40.00 / 3926.30 |
~5-10% | CCC (if applicable) | Lower import duties, but export from China faces US tariffs |
| 🇪🇺 EU | 3917.29 / 3926.90 |
0-6% | REACH + RoHS | No Section 301 equivalent, but CE marking needed |
| 🇨🇦 Canada | 3917.29 / 3926.90 |
5-6% | Health Canada | Similar to US but lower surtaxes |
📌 Conclusion:
- USA is the most expensive market for PVC/PE flanges due to Section 301 and 122 tariffs.
- Classification choice (3917 vs. 3926) can save 17.5% in tariffs.
- Europe and Canada are more tariff-friendly, but require strict environmental certifications (REACH, RoHS).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Calling all plastic flanges "PVC" when some are "Polyethylene"
👉 Consequence: Audit flag for false declaration. May lead to fines.
❌ Error 2: Classifying pipe fittings as "General Plastic Parts" (3926) to save tax
👉 Consequence: CBP may reclassify to 3917, demanding back taxes + penalties for underpayment.
❌ Error 3: Ignoring the "Section 122" 10% surcharge
👉 Consequence: Underquoting the total landed cost by 10%, leading to budget shortfalls.
❌ Error 4: Using vague terms like "Plastic Connection" without specifying function
👉 Consequence: CBP requests additional info, causing delays and potential storage fees.
✅ Correct Practice:
"PVC Pipe Flange, ANSI Class 150, Material: Polyvinyl Chloride, Form: Pipe Fitting, For Water Supply System"
🎯 VII. Conclusion: Precise Classification, Cost Efficiency!
🎯 Remember the Mantra:
🔹 "Pipe Fitting = 3917 (40.3%) | General Connector = 3926 (22.8%)"
🔹 "Material Accuracy Prevents Fines | Classification Choice Saves 17.5%"
📌 Tips:
- If your flanges are strictly for pipe connections, accept the 40.3% rate for 3917.
- If they are general-purpose connectors, strive for 3926 to pay 22.8%.
- Always verify the material (PVC vs. Polyethylene) on the invoice.
📣 Immediate Action:
📞 Consult a Customs Broker for pre-classification review.
📄 Provide detailed product specs to CBP if uncertain.
🚀 Optimize your supply chain by leveraging the lower tariff tier where legally applicable.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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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。