water repellent coating
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 5907001500 | 43.0% | CN | US | 官方文档 |
| 5907006000 | 35.0% | CN | US | 官方文档 |
| 3926904590 | 13.5% | CN | US | 官方文档 |
| 6807100000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌊 Water Repellent Coating (Waterproof Membrane)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One Product, Five Possible HS Codes — Know Which One Fits Your Shipment!
✅ Product Name: Water Repellent Coating / Waterproof Membrane
✅ Target Market: United States (US), EU, Australia, Japan, China
✅ Effective Date: 2025–2026 (Updated Tariff Schedule)
✅ Key Insight: The same product can fall under five different HS codes, each with radically different tariffs — from 13.5% to 43.0%!
📦 二、HS Code Classification Breakdown (2026 Official Tariff Mapping)
| HS Code | Product Description | Material & Form | Key Use Case | Tax Risk Level |
|---|---|---|---|---|
3926.90.99.89 |
Other plastic articles, not elsewhere specified | Plastic or polymer-based film, unlisted | General waterproofing (e.g., packaging, construction) | ⚠️ Medium |
5907.00.15.00 |
Coated or impregnated textile fabrics, other | Artificial fiber or plastic-coated fabric | Roofing, tenting, industrial covers | 🔥 High |
3926.90.45.90 |
Other plastic articles, including gaskets/seals | Plastic film used as gasket, seal, or washer | Sealing joints, doors, windows | ⚠️ Medium |
6807.90.00.10 |
Other asphalt or tar-based products | Asphalt, coal tar pitch-based coating | Roofing membranes, waterproofing for buildings | 🔥 High |
5907.00.60.00 |
Coated or impregnated textile fabrics, other | Synthetic fiber-based coated fabric | Waterproof fabric for outdoor gear, tents | 🔥 High |
🎯 Critical Insight:
- "Waterproof membrane" is NOT a single HS code — it's a functional description, not a technical one.
- The correct code depends on material, structure, and end-use.
- Misclassification can lead to overpayment, penalties, or seizure.
💰 三、2026 Latest Tariff Breakdown (US Market, China-Origin)
📌 Applicable to: United States (US)
📌 Origin: China (CN)
📌 Effective: November 10, 2025 (Post-301, IEEPA, and Section 122 Updates)
🎯 1. 3926.90.99.89 — Plastic Film (General Waterproofing)
| Item | Detail |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Section 301 (USITC) Add-on | +7.5% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The product is plastic-based, film-shaped, and not listed in more specific subheadings.
- Matches "other plastic articles" — common for generic waterproof films.
🎯 2. 5907.00.15.00 — Coated Textile Fabric (Coated/Impregnated)
| Item | Detail |
|---|---|
| Base Duty | 8.0% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 43.0% |
| Tax Calculation | CIF × 43.0% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Basis Path | IEEPA:9901.25 → USITC:5907.00.15.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The product is fabric-based (e.g., polyester, nylon) coated with waterproof resin.
- Common in tents, tarps, industrial covers.
- Highest tariff due to USITC 25% — this is the most punitive rate.
🎯 3. 3926.90.45.90 — Plastic Gaskets & Seals
| Item | Detail |
|---|---|
| Base Duty | 3.5% |
| Section 301 (USITC) Add-on | +0.0% (no additional duty) |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 13.5% |
| Tax Calculation | CIF × 13.5% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.45.90 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The product is used as a seal or gasket (e.g., window, door, equipment joints).
- Lowest tariff among the five — ideal if it’s a sealing component.
🎯 4. 6807.90.00.10 — Asphalt/Tar-Based Waterproofing
| Item | Detail |
|---|---|
| Base Duty | 2.7% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 37.7% |
| Tax Calculation | CIF × 37.7% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Basis Path | IEEPA:9901.25 → USITC:6807.90.00.10 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Made from bitumen, asphalt, or coal tar pitch.
- Used in roofing membranes, foundation waterproofing, tunnel lining.
- High USITC 25% due to material type — very expensive.
🎯 5. 5907.00.60.00 — Coated Synthetic Fabric (Non-Specific)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Basis Path | IEEPA:9901.25 → USITC:5907.00.60.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Textile-based, coated with synthetic waterproof layer (e.g., PVC, PU).
- Used in outdoor gear, backpacks, rainwear, military tents.
- Zero base duty, but 25% USITC + 10% IEEPA = 35% total.
🛠️ 四、Customs Clearance Best Practices (Pro Tips)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows material (plastic, fabric, asphalt), thickness, coating type |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Proves composition (e.g., PVC, polyethylene, asphalt) |
| ✅ Product Photos (Clear, with label) | ✔️ | Confirms structure: film, coated fabric, gasket, etc. |
| ✅ Third-Party Test Report | ✔️ | Water resistance, peel strength, UV stability |
| ✅ Commercial Invoice | ✔️ | Must state exact product name and use case |
| ✅ Certificate of Origin (CO) | ✔️ | For tariff eligibility (e.g., Vietnam, Mexico may qualify for lower rates) |
| ✅ Packing List | ✔️ | Shows if it's sold as a component or finished product |
✅ 2.申报技巧（Key Phrases to Use）
🔥 “Use the right name, get the right code!”
| Product Type | Correct HS Code | Recommended Declaration Phrase |
|---|---|---|
| Plastic film (no fabric) | 3926.90.99.89 |
"Plastic waterproof film, non-woven, for packaging and construction" |
| Coated fabric (tent, tarp) | 5907.00.15.00 |
"PVC-coated polyester fabric, waterproof, for industrial tarpaulins" |
| Sealing gasket | 3926.90.45.90 |
"Plastic gasket/seal, used in door/window joints, waterproof" |
| Asphalt-based membrane | 6807.90.00.10 |
"Bitumen-based waterproofing sheet, for roofing and foundations" |
| Synthetic-coated fabric | 5907.00.60.00 |
"Waterproof PU-coated nylon fabric, for outdoor apparel" |
🚫 Never say: "Waterproof membrane" — too vague!
✅ Always say: "PVC-coated polyester fabric, used in tent manufacturing"
✅ 3. Special Cases & Risk Mitigation
| Scenario | Solution |
|---|---|
| Product is dual-use (e.g., seal + coating) | Use most specific code (e.g., 3926.90.45.90 if it’s a gasket) |
| Product is custom-made for a client | Submit pre-ruling request (Advance Ruling) to avoid disputes |
| Product from Vietnam/Mexico | Apply for IEEPA exemption — 0% tariff possible |
| Product has no clear material | Provide lab test report to prove composition |
| Shipment is small (under $800) | De Minimis applies — 0% duty (but only if code allows) |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | USITC/IEEPA Add-on | Total Duty | Key Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | Varies | 0–8% | +25% +10% | 13.5%–43.0% | No de minimis for China-origin |
| 🇨🇳 China | 3926.90.99.89 |
5% | 0% | 5% | No extra tariffs |
| 🇪🇺 EU | 5907.00.60.00 |
0% | 0% | 0% | CE mark required |
| 🇦🇺 Australia | 3926.90.45.90 |
5% | 0% | 5% | RCM compliance |
| 🇯🇵 Japan | 5907.00.15.00 |
0% | 0% | 0% | PSE certification |
📌 Key Takeaway:
- USA is the most expensive market for China-origin waterproof coatings.
- Vietnam/Mexico origin can avoid 301 tariffs — consider shifting production.
📌 六、Common Mistakes & Pitfalls (Avoid These!)
❌ Mistake 1: Using “Waterproof Membrane” as the product name
👉 Result: Customs can’t determine material → random code assigned → high tariff
❌ Mistake 2: Not providing material test reports
👉 Result: Customs may assume it’s textile-based → 43% tariff instead of 13.5%
❌ Mistake 3: Shipping from China without CO or pre-ruling
👉 Result: Seizure, delay, or 100% penalty
❌ Mistake 4: Treating all waterproof films as the same
👉 Result: Paying 43% instead of 13.5% — $10k+ in extra cost per container
✅ Correct Approach:
"PVC-coated polyester fabric, 0.6mm thick, for industrial tarpaulins, tested for water resistance (IPX4), used in construction"
🎯 七、Final Verdict: Choose Your Code Wisely!
🔹 Lowest Tax:
3926.90.45.90(13.5%) — if it's a seal/gasket
🔹 Highest Tax:5907.00.15.00(43.0%) — if it's coated fabric
🔹 Avoid China-origin in US? Consider Vietnam/Mexico production → 0% tariff
📣 Immediate Action Plan:
📞 Contact a licensed customs broker + provide:
- Product photos
- Material test report
- Use case description
- Request HS Code pre-ruling (Advance Ruling)🚀 Save Thousands:
- Correct code = 13.5% vs 43.0% = $29,500 saved per 20ft container
- Avoid penalties, delays, and rejections
✨ Pro Tip:
"The name you use on the invoice decides your tax rate. Don’t guess — prove it."
💼 Your Product. Your Tax. Your Risk.
✅ Accurate HS Code = Lower Cost + Faster Clearance + Zero Penalties
🚀 Start with the right classification — and ship with confidence!
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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。