Chapter 39 is the chapter for plastics and articles thereof in the HS classification system, covering plastics in primary forms, semi-manufactures of plastics, plastic waste and scrap, and various plastic finished products. Plastics in this chapter refer to polymer materials, including thermoplastic and thermosetting resins, as well as modified natural polymers. Within the chapter, classification is first divided by raw material form (such as primary forms, plates, sheets, film, etc.), and then by the use of finished products. Floor coverings, as plastic finished products, are classified under headings in the latter part of this chapter. Heading 3918 specifically covers floor coverings of plastics, whether or not self-adhesive, whether or not in rolls or in the form of tiles. It specifically includes: floor coverings of polyvinyl chloride in tiles or rolls, and other plastic floor coverings (such as polyethylene, polypropylene, polyurethane, etc.). However, this heading does not include textile floor coverings with a plastic backing (classified under Chapter 57), nor does it include floor coverings of combined plastic and textile materials where the textile component constitutes the essential character. Code 391890 consists of 6 digits. The first 2 digits "39" represent Chapter 39 (Plastics and articles thereof), indicating that the goods belong to the plastics category. Digits 3-4 "18" represent heading 3918 (Floor coverings of plastics), clarifying that the function of the goods is floor covering. Digits 5-6 "90" represent the subheading "Other", i.e., plastic floor coverings other than 391810 (of polyvinyl chloride). Therefore, 391890 specifically refers to floor coverings made of plastics other than polyvinyl chloride (such as polyethylene, polypropylene, polyurethane, polystyrene, etc.). This product is classified under 391890 rather than 391810 because its material is not polyvinyl chloride (PVC). If it were made of PVC, it should be classified under 391810. If the floor covering has a textile material as its backing or surface and the textile component plays the principal role, it is classified under Chapter 57. If it is a rubber floor covering, it is classified under Chapter 40. Therefore, the material is the key to distinction.
Chapter
Chapter 39 is the chapter for plastics and articles thereof in the HS classification system, covering plastics in primary forms, semi-manufactures of plastics, plastic waste and scrap, and various plastic finished products. Plastics in this chapter refer to polymer materials, including thermoplastic and thermosetting resins, as well as modified natural polymers. Within the chapter, classification is first divided by raw material form (such as primary forms, plates, sheets, film, etc.), and then by the use of finished products. Floor coverings, as plastic finished products, are classified under headings in the latter part of this chapter.
Heading
Heading 3918 specifically covers floor coverings of plastics, whether or not self-adhesive, whether or not in rolls or in the form of tiles. It specifically includes: floor coverings of polyvinyl chloride in tiles or rolls, and other plastic floor coverings (such as polyethylene, polypropylene, polyurethane, etc.). However, this heading does not include textile floor coverings with a plastic backing (classified under Chapter 57), nor does it include floor coverings of combined plastic and textile materials where the textile component constitutes the essential character.
Digit Breakdown
Code 391890 consists of 6 digits. The first 2 digits "39" represent Chapter 39 (Plastics and articles thereof), indicating that the goods belong to the plastics category. Digits 3-4 "18" represent heading 3918 (Floor coverings of plastics), clarifying that the function of the goods is floor covering. Digits 5-6 "90" represent the subheading "Other", i.e., plastic floor coverings other than 391810 (of polyvinyl chloride). Therefore, 391890 specifically refers to floor coverings made of plastics other than polyvinyl chloride (such as polyethylene, polypropylene, polyurethane, polystyrene, etc.).
Classification Basis
This product is classified under 391890 rather than 391810 because its material is not polyvinyl chloride (PVC). If it were made of PVC, it should be classified under 391810. If the floor covering has a textile material as its backing or surface and the textile component plays the principal role, it is classified under Chapter 57. If it is a rubber floor covering, it is classified under Chapter 40. Therefore, the material is the key to distinction.
📝 Declaration Elements
Product name: The Chinese and foreign language names of the declared goods should be specific and clear, such as "polyethylene floor covering in rolls" Material: List the specific type of plastic, such as polyethylene, polypropylene, polyurethane, etc., and whether other components are contained Appearance: Describe the shape (roll, tile, sheet, etc.), color, whether self-adhesive, surface treatment, etc. Specifications and dimensions: Provide length, width, thickness and other dimensional information, as well as weight per unit area Use: Explain the final use of the floor covering, such as indoor flooring, sports venues, etc. Brand: Declare the brand name (if there is no brand, state "no brand") Model: Declare the model or article number of the product for easy identification Product name: Polyethylene floor covering in rolls; Material: Polyethylene (PE), content ≥95%; Appearance: Roll form, gray, embossed surface, non-self-adhesive; Specifications and dimensions: Width 2 m, thickness 3 mm, length 20 m/roll, weight per unit area 2.5 kg/m²; Use: Flooring for indoor gyms; Brand: ABC; Model: PE-300. Mistakenly classifying PVC floor coverings under 391890 when they should actually be classified under 391810. Ignoring self-adhesiveness; self-adhesive plastic floor coverings are still classified under 3918, but this must be clearly declared. Incorrectly classifying floor coverings combined with plastic and textile materials under 3918 when they may need to be classified under Chapter 57.
Product name
The Chinese and foreign language names of the declared goods should be specific and clear, such as "polyethylene floor covering in rolls"
⚠️ Writing only "plastic flooring" is too general and fails to specify the exact type of plastic
Material
List the specific type of plastic, such as polyethylene, polypropylene, polyurethane, etc., and whether other components are contained
⚠️ Mistakenly declaring PVC as other plastics, or failing to indicate the components of blends
Appearance
Describe the shape (roll, tile, sheet, etc.), color, whether self-adhesive, surface treatment, etc.
⚠️ Failing to state whether it is self-adhesive, resulting in classification differences
Specifications and dimensions
Provide length, width, thickness and other dimensional information, as well as weight per unit area
⚠️ Omitting thickness or weight per unit area, affecting classification and customs valuation
Use
Explain the final use of the floor covering, such as indoor flooring, sports venues, etc.
⚠️ The use description is too broad and fails to distinguish industrial from civil use
Brand
Declare the brand name (if there is no brand, state "no brand")
⚠️ Confusing brand with trademark, or failing to declare truthfully
Model
Declare the model or article number of the product for easy identification
⚠️ Incomplete model entry or inconsistency with the actual goods
Example： Product name: Polyethylene floor covering in rolls; Material: Polyethylene (PE), content ≥95%; Appearance: Roll form, gray, embossed surface, non-self-adhesive; Specifications and dimensions: Width 2 m, thickness 3 mm, length 20 m/roll, weight per unit area 2.5 kg/m²; Use: Flooring for indoor gyms; Brand: ABC; Model: PE-300.
Common Mistakes：
Mistakenly classifying PVC floor coverings under 391890 when they should actually be classified under 391810.
Ignoring self-adhesiveness; self-adhesive plastic floor coverings are still classified under 3918, but this must be clearly declared.
Incorrectly classifying floor coverings combined with plastic and textile materials under 3918 when they may need to be classified under Chapter 57.
🎯 Classification Logic
The core basis for classification is the material, use, and structure of the goods. First, it must be a plastic floor covering, i.e., plastics constitute the essential character. Second, distinguish by type of plastic: polyvinyl chloride is classified under 391810, and other plastics under 391890. If the floor covering contains textile materials, it is necessary to determine whether the textile component constitutes the essential character; if so, it is classified under Chapter 57. If it is made of rubber, it is classified under Chapter 40. In addition, self-adhesiveness does not affect heading attribution, but it must be stated at the time of declaration. 391810 Floor coverings of polyvinyl chloride: The material is polyvinyl chloride (PVC), whereas 391890 is for other plastics. If the goods are made of PVC, they must be classified under 391810. 5703 Tufted floor coverings of textile materials: Textile materials form the surface, plastics serve only as backing or coating, and the textile component constitutes the essential character. 5705 Other floor coverings of textile materials: Textile materials constitute the essential character; even if plastic components are contained, they are classified under 5705. 4008 Plates, sheets, strips of vulcanized rubber: The material is rubber; if used for floor covering and rubber constitutes the essential character, it should be classified under 4008. 391890 Other floor coverings of plastics: This code itself; attention should be paid to distinguishing it from the above codes. Is the material plastic? Is the type of plastic polyvinyl chloride? Does it contain textile materials? Do the textile components constitute the essential character? Is it self-adhesive? Is it used for floor covering?
Basis
The core basis for classification is the material, use, and structure of the goods. First, it must be a plastic floor covering, i.e., plastics constitute the essential character. Second, distinguish by type of plastic: polyvinyl chloride is classified under 391810, and other plastics under 391890. If the floor covering contains textile materials, it is necessary to determine whether the textile component constitutes the essential character; if so, it is classified under Chapter 57. If it is made of rubber, it is classified under Chapter 40. In addition, self-adhesiveness does not affect heading attribution, but it must be stated at the time of declaration.
Confused Codes：
391810 - Floor coverings of polyvinyl chloride
The material is polyvinyl chloride (PVC), whereas 391890 is for other plastics. If the goods are made of PVC, they must be classified under 391810.
5703 - Tufted floor coverings of textile materials
Textile materials form the surface, plastics serve only as backing or coating, and the textile component constitutes the essential character.
5705 - Other floor coverings of textile materials
Textile materials constitute the essential character; even if plastic components are contained, they are classified under 5705.
4008 - Plates, sheets, strips of vulcanized rubber
The material is rubber; if used for floor covering and rubber constitutes the essential character, it should be classified under 4008.
391890 - Other floor coverings of plastics
This code itself; attention should be paid to distinguishing it from the above codes.
Self-Check：
✓ Is the material plastic?
✓ Is the type of plastic polyvinyl chloride?
✓ Does it contain textile materials? Do the textile components constitute the essential character?
✓ Is it self-adhesive?
✓ Is it used for floor covering?
❓ FAQ
How can one determine whether a plastic floor covering is classified under 391810 or 391890? The key is the type of plastic. If the material is polyvinyl chloride (PVC), it is classified under 391810; if it is another plastic (such as polyethylene, polypropylene, polyurethane, etc.), it is classified under 391890. Material proof must be provided at the time of declaration. Under which code should a plastic floor covering with a textile backing be classified? It is necessary to determine whether the textile material constitutes the essential character. If the textile material serves only as a reinforcing backing and plastics constitute the essential character, it is still classified under 3918; if the textile material constitutes the essential character, it is classified under Chapter 57. Are self-adhesive plastic floor tiles classified under 391890? Yes, self-adhesiveness does not affect heading attribution. As long as the material is plastic and it is used for floor covering, except for PVC, it is classified under 391890. However, "self-adhesive" must be stated at the time of declaration. What declaration elements should be noted when importing goods under 391890? It is necessary to declare the product name, material, appearance, specifications and dimensions, use, brand, model, etc. The material should be specified to the type of plastic, and the specifications and dimensions should include length, width, thickness, and weight per unit area. How can plastic floor coverings and rubber floor coverings be distinguished? According to the material. Plastic floor coverings are classified under Chapter 39, and rubber floor coverings under Chapter 40. If it is a thermoplastic elastomer, it should be determined according to its main component. What is the export tax rebate rate for 391890? The export tax rebate rate may be adjusted with national policies. It is recommended to consult the latest export tax rebate rate database or consult customs. It can usually be checked through the "Customs Import and Export Tariff of China" or the "International Trade Single Window". How can the HS code be determined for plastic flooring sold via cross-border e-commerce? First determine whether the material is plastic, then distinguish whether it is PVC. If it is another plastic, it is classified under 391890. At the same time, it is necessary to consider whether it is self-adhesive and whether it contains textile materials, etc. What are the differences in regulatory conditions between 391890 and 391810? Regulatory conditions may vary depending on material and use. Specific details need to be checked in the customs regulatory conditions table. Usually involving commodity inspection, environmental protection, and other requirements, it is recommended to verify before customs declaration.
Q: How can one determine whether a plastic floor covering is classified under 391810 or 391890?
A: The key is the type of plastic. If the material is polyvinyl chloride (PVC), it is classified under 391810; if it is another plastic (such as polyethylene, polypropylene, polyurethane, etc.), it is classified under 391890. Material proof must be provided at the time of declaration.
Q: Under which code should a plastic floor covering with a textile backing be classified?
A: It is necessary to determine whether the textile material constitutes the essential character. If the textile material serves only as a reinforcing backing and plastics constitute the essential character, it is still classified under 3918; if the textile material constitutes the essential character, it is classified under Chapter 57.
Q: Are self-adhesive plastic floor tiles classified under 391890?
A: Yes, self-adhesiveness does not affect heading attribution. As long as the material is plastic and it is used for floor covering, except for PVC, it is classified under 391890. However, "self-adhesive" must be stated at the time of declaration.
Q: What declaration elements should be noted when importing goods under 391890?
A: It is necessary to declare the product name, material, appearance, specifications and dimensions, use, brand, model, etc. The material should be specified to the type of plastic, and the specifications and dimensions should include length, width, thickness, and weight per unit area.
Q: How can plastic floor coverings and rubber floor coverings be distinguished?
A: According to the material. Plastic floor coverings are classified under Chapter 39, and rubber floor coverings under Chapter 40. If it is a thermoplastic elastomer, it should be determined according to its main component.
Q: What is the export tax rebate rate for 391890?
A: The export tax rebate rate may be adjusted with national policies. It is recommended to consult the latest export tax rebate rate database or consult customs. It can usually be checked through the "Customs Import and Export Tariff of China" or the "International Trade Single Window".
Q: How can the HS code be determined for plastic flooring sold via cross-border e-commerce?
A: First determine whether the material is plastic, then distinguish whether it is PVC. If it is another plastic, it is classified under 391890. At the same time, it is necessary to consider whether it is self-adhesive and whether it contains textile materials, etc.
Q: What are the differences in regulatory conditions between 391890 and 391810?
A: Regulatory conditions may vary depending on material and use. Specific details need to be checked in the customs regulatory conditions table. Usually involving commodity inspection, environmental protection, and other requirements, it is recommended to verify before customs declaration.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.