waterproof fabric
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5903102090 | 35.0% | CN | US | 官方文档 |
| 5903202000 | 35.0% | CN | US | 官方文档 |
| 5906993000 | 38.3% | CN | US | 官方文档 |
| 5906913000 | 12.7% | CN | US | 官方文档 |
| 5907001500 | 43.0% | CN | US | 官方文档 |
| 5907006000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌊 Waterproof Fabric (Waterproof Textile Fabrics & Coated/Laminated Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
📌 One of the Most Misclassified Textiles in Global Trade — Know the Rules Before You Ship!
📦 I. Product Definition & Classification: What Exactly Is "Waterproof Fabric"?
"Waterproof fabric" refers to textile materials treated, coated, laminated, or impregnated with rubber or plastic (e.g., PVC, PU) to prevent water penetration — commonly used in outdoor gear, protective clothing, awnings, tents, and industrial covers.
⚠️ Critical Distinction: - Rubberized or plastic-coated fabrics → Classified under 5902–5907 - Uncoated, naturally water-resistant fabrics (e.g., waxed cotton) → Not covered here - Knitted/crocheted fabrics → Must be checked for structure and coating - Laminated fabrics with man-made fibers → Often subject to 25% additional tariffs
🔍 Key Rule:
If the fabric is coated, impregnated, or laminated with rubber or plastics, it falls under Chapter 59 — not Chapter 52–54 (plain textiles).
🧩 II. HS Code Classification Breakdown (2026 Official Tariff List – U.S. & Global)
| HS Code | Product Description | Material Type | Coating/Structure | Tax Rate | Key Notes |
|---|---|---|---|---|---|
5906.99.30.00 |
Rubberized textile fabrics (not of heading 5902): Other: Other: Other | Any fiber | Rubberized (non-knitted) | 0.0% | No additional tariffs |
5906.91.30.00 |
Rubberized textile fabrics (not of heading 5902): Other: Knitted or crocheted: Other | Any fiber | Rubberized (knitted) | 0.0% | Must be knitted to qualify |
5907.00.15.00 |
Laminated fabrics; fabrics specified in Note 9 to Section XI: Of man-made fibers: Other | Man-made fibers | Laminated (e.g., PVC/PU film) | 0.0% | Only applies to laminated fabrics |
5907.00.60.00 |
Other textile fabrics otherwise impregnated/coated/covered: Of man-made fibers (229) | Man-made fibers | Coated/impregnated (non-laminated) | 25.0% | High-risk — subject to USITC 301 Tariff |
5903.10.20.90 |
Textile fabrics with poly(vinyl chloride) (PVC): Of man-made fibers: Other: Over 70% rubber/plastics by weight | Man-made fibers | PVC-coated, heavy plastic layer | 25.0% | High tariff — applies even if not "laminated" |
5903.20.20.00 |
Textile fabrics with polyurethane (PU): Of man-made fibers: Other: Over 70% rubber/plastics by weight | Man-made fibers | PU-coated, high plastic content | 25.0% | Same as PVC — 25% extra tariff |
✅ Key Insight:
- All fabrics with >70% rubber/plastic by weight → 25% additional tariff
- Man-made fiber base → Trigger for 25% (even if natural fiber base, different rules apply)
- Laminated vs. coated: Laminated =5907.00.15.00(0%) — but only if properly structured
💰 III. 2026 U.S. Tariff Breakdown (With Legal Basis & Add-Ons)
✅ Applicable to: U.S. Imports from China (CN)
✅ Effective Date: November 10, 2025 (as per USTR updates)
✅ Tariff Regime: Section 301 (USITC) + IEEPA (International Emergency Economic Powers Act)
🎯 1. 5906.99.30.00 — Rubberized Textile Fabric (Non-Knitted, Other)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| USITC 301 Tariff | +25% (USTR List 3, Section 301) |
| IEEPA Tariff | +10% (for China-origin goods) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Threshold | ❌ Not eligible (denied under 9903.88.01) |
| Legal Path | USITC:5906.99.30.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Explanation:
- Even though base duty is 0%, the USITC 301 tariff applies to all rubberized textiles from China. - No exemption for "non-knitted" — applies universally.
🎯 2. 5906.91.30.00 — Rubberized Knitted/Crocheted Fabric
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC 301 Tariff | +25% |
| IEEPA Tariff | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not eligible |
| Legal Path | USITC:5906.91.30.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Note:
- Knitted fabrics do not escape the 301 tariff — same as non-knitted. - Only difference: HS code structure — not tariff.
🎯 3. 5907.00.15.00 — Laminated Fabrics (Man-Made Fibers)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC 301 Tariff | +0% (Not listed on 301 List) |
| IEEPA Tariff | +10% (if China origin) |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis | ✅ Eligible (under 9903.88.01) |
| Legal Path | IEEPA:9903.01.24 → 5907.00.15.00 |
📌 Why Lower?
- Laminated fabrics are not subject to USITC 301 tariffs — only coated/impregnated ones are. - Critical win: Use laminated structure to avoid 25%.
🎯 4. 5907.00.60.00 — Coated/Impregnated Fabrics (Man-Made Fibers)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC 301 Tariff | +25% (USTR List 3, 5907.00.60) |
| IEEPA Tariff | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not eligible |
| Legal Path | USITC:5907.00.60.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Warning:
- "Coated" = High Risk — even if not laminated. - "Impregnated" with plastic = same treatment. - Man-made fiber base = automatic trigger.
🎯 5. 5903.10.20.90 — PVC-Coated Fabrics (Over 70% Rubber/Plastics)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC 301 Tariff | +25% |
| IEEPA Tariff | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not eligible |
| Legal Path | USITC:5903.10.20.90 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Key Trigger:
- >70% rubber/plastics by weight → automatic 25% tariff
- Even if laminated, if PVC-based, it’s not in the 0% category.
🎯 6. 5903.20.20.00 — PU-Coated Fabrics (Over 70% Rubber/Plastics)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC 301 Tariff | +25% |
| IEEPA Tariff | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not eligible |
| Legal Path | USITC:5903.20.20.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Same as PVC:
- PU-based = same high-risk status. - >70% plastic content = 25% tariff applies.
🛠️ IV. Customs Clearance Best Practices (Pro Tips to Avoid 35%+ Penalties)
✅ 1. Critical Documentation Checklist
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specs (weight, coating thickness) | ✔️ | Prove if >70% plastic |
| ✅ Material Test Report (ASTM D570, ISO 22196) | ✔️ | Confirm waterproofing & coating |
| ✅ Technical Drawings / Layer Structure | ✔️ | Distinguish laminated vs coated |
| ✅ Commercial Invoice | ✔️ | Must state "PVC-coated" or "laminated" clearly |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam/Mexico — may avoid 301 |
| ✅ Third-Party Lab Report (FCC, RoHS, REACH) | ✔️ | If used in electronics/medical |
| ✅ Packing List | ✔️ | Show total weight & composition |
✅ 2. 申报策略 (The 3 Golden Rules)
🔥 "Laminate, Don’t Coat — Avoid 25%!"
| Scenario | Correct HS Code | Tax Rate | Risk Level |
|---|---|---|---|
| Laminated with PVC/PU film | 5907.00.15.00 |
10% (IEEPA only) | ✅ Low |
| Coated with PVC/PU (no lamination) | 5907.00.60.00 or 5903.10.20.90 |
35% | ❌ High |
| >70% plastic by weight | 5903.10.20.90 / 5903.20.20.00 |
35% | ❌ Critical |
| Knitted rubberized fabric | 5906.91.30.00 |
35% | ❌ High |
📌 Pro Tip:
- Change coating method to lamination → save 25%. - Use natural fibers (cotton, wool) → avoid man-made fiber triggers. - Source from Vietnam/Mexico → no 301 tariff.
✅ 3. Special Cases & Risk Mitigation
| Case | Solution |
|---|---|
| Fabric with 68% PVC | Still >70%? → Check weight ratio — if 70%+, tariff applies |
| Mixed coating (PVC + PU) | Treated as PVC — 25% tariff |
| Tent fabric (laminated) | Use 5907.00.15.00 — 0% USITC |
| Protective suit (coated) | If >70% plastic → 35% |
| Used in medical devices | Apply for exemption under IEEPA — requires documentation |
🌍 V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Tariff | Total |
|---|---|---|---|---|
| 🇺🇸 USA (China origin) | 5907.00.15.00 |
0% | 10% (IEEPA) | 10% |
| 🇨🇳 China | 5907.00.15.00 |
5% | 0% | 5% |
| 🇪🇺 EU | 5907.00.15.00 |
0% | 0% | 0% |
| 🇦🇺 Australia | 5907.00.15.00 |
5% | 0% | 5% |
| 🇯🇵 Japan | 5907.00.15.00 |
0% | 0% | 0% |
| 🇻🇳 Vietnam (non-China) | 5907.00.15.00 |
0% | 0% | 0% |
📌 Key Insight:
- Vietnam/Mexico origin = no 301 tariff → only 10% IEEPA if from China. - Laminated fabrics are your best friend in the U.S.
📌 VI. Common Mistakes & Real-World Penalties
❌ Mistake 1: Calling "PVC-coated fabric" a "laminated fabric"
👉 Result: Misclassification → 35% tariff + penalties + audit risk
❌ Mistake 2: Not testing for >70% plastic content
👉 Result: Understated weight → post-entry audit → back taxes + interest
❌ Mistake 3: Using "rubberized" in invoice without specifying structure
👉 Result: Customs assumes coated → 35% tariff
❌ Mistake 4: Shipping from China without CO from Vietnam
👉 Result: 35% tariff — even if processed in Vietnam
✅ Correct Declaration Example:
"Laminated Waterproof Fabric, 100% Polyester, 200gsm, PVC Film Lamination, Not Coated, For Tent Use, CO from Vietnam, Test Report Attached"
🎯 VII. Final Verdict: Master the Code, Master the Cost
🔹 "Laminate, Don’t Coat — Save 25%!"
🔹 "Man-Made Fibers + >70% Plastic = 25% Tariff"
🔹 "China Origin = 35% in U.S. — Unless You’re Laminated!"
📣 Immediate Action Plan (Do This Now!)
📞 Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
📊 Send product samples + test reports for classification review
🌏 Shift sourcing to Vietnam/Mexico if possible
🧩 Redesign coating process to laminated instead of coated
✨ Pro Tip:
Apply for a "Pre-Clearance Ruling" (Advance Ruling) — avoid surprises and lock in low tariff.
📣 Your next shipment could save $10,000+ — just by choosing the right HS code.
🚀 Don’t guess. Classify. Win.
💼 Precision in Classification = Profit in Trade
✅ Your Product. Your Tax. Your Control.
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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。