HS 391890 Of other plastics
Quick Answer: Wall coverings and floor coverings of other plastics, not elsewhere specified, imported under HS 391890 enter the UK at 6.00%, the EU at 6.50%, and the US at rates ranging from free to 40% ad valorem. This classification applies to plastic sheeting, tiles, and similar products designed for decorative or protective surfacing of walls and floors, excluding those with specific textile or paper backing already classified elsewhere. Importers should note the significant duty differentials, particularly the higher US rates, which may necessitate careful sourcing and potential application of trade agreements. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3918900010 | 6.00 % | — | — |
| 3918900000 | 6.00 % | — | — |
| 3918900090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3918900000 | 6.50 % | — | — |
| 3918900010 | 6.50 % | — | — |
| 3918900090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3918901000 | 5.3% | Free (18 programs) | ["m<sup>2</sup>"] |
| 391890 | — | — | — |
| 3918902000 | 6.5% | Free (17 programs) | ["m<sup>2</sup>"] |
| 3918903000 | 5.3% | Free (17 programs) | ["m<sup>2</sup>"] |
| 3918905000 | 4.2% | Free (17 programs) | ["m<sup>2</sup>"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3918.90?
Imports of Of other plastics may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 391890 cover?
This subheading covers floor coverings of plastics, other than those of heading 3918.10 (which are specifically for vinyl chloride polymers). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes materials such as linoleum, wall and ceiling coverings, and other decorative or protective surfaces made from various plastics not specified elsewhere in heading 3918. These products are typically presented in rolls or in the form of tiles and are designed for application to floors, walls, or ceilings.
What falls outside HS 391890?
The following products are excluded from HS 391890: floor coverings of vinyl chloride polymers (classified under 3918.10), textile floor coverings (Chapter 57), carpets and other textile floor coverings, whether or not made up (heading 5705), and articles of plastic not specifically designed as floor, wall, or ceiling coverings, such as plastic sheeting for general industrial use or plastic furniture components. For instance, plain plastic sheeting used for waterproofing would not fall under this heading, nor would plastic tiles intended for use as wall cladding if they are not considered decorative or protective coverings in the context of this heading.
What are common classification mistakes for HS 391890?
A common error is misclassifying plastic sheeting that is not specifically designed as a floor, wall, or ceiling covering. General-purpose plastic films or sheets, even if they could theoretically be used for such purposes, should be classified according to their primary intended use or material composition under other headings within Chapter 39, following the General Rules for the Interpretation of the Harmonized System (GRI). For example, a thick, rigid plastic panel intended for structural use would not be classified here, even if it's installed on a wall.
How should importers classify products under HS 391890?
The correct procedure for classifying products under HS 391890 involves a thorough examination of the product's material composition, form, and intended use. Importers and customs brokers must consult the WCO Explanatory Notes and the specific national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff). Key considerations include whether the product is made of plastics other than vinyl chloride polymers and if it is designed as a floor, wall, or ceiling covering, typically presented in rolls or tiles. Verification of product literature and manufacturer specifications is crucial.
How is the duty calculated for products under HS 391890?
A shipment of 1,000 square meters of vinyl flooring, not of vinyl chloride polymers, with a declared customs value of $5,000 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $5,000 USD = $250.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3918.90.9000.
Which trade agreements reduce duties for HS 391890?
Several free trade agreements may reduce the applicable duty rate for HS 391890, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391890, 'Of other plastics'?
The Most Favored Nation (MFN) duty rate for HS code 391890, 'Of other plastics', can vary. For instance, the United States applies a rate of 6.5% ad valorem. The United Kingdom's duty rate is 6.5% ad valorem. The European Union's rate under TARIC can also be around 6.5% ad valorem, though specific end-use or origin might influence this. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty calculated for goods classified under HS 391890?
The duty for HS code 391890 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of wall coverings of other plastics valued at $10,000 is imported into the US, and the MFN duty rate is 6.5%, the import duty would be $10,000 * 0.065 = $650.
What preferential duty rates are available for HS code 391890 under trade agreements?
Several trade agreements offer preferential duty rates for goods under HS code 391890. For example, the United States offers duty-free entry (Free) from countries like Australia (AU), Canada (CA), Chile (CL), and Singapore (SG) under various trade agreements. The UK offers preferential rates under agreements with countries like Australia. The EU also has preferential rates within its trade network. Importers should verify the specific origin of their goods and consult the relevant trade agreement schedules and the importing country's tariff database (e.g., USITC, UK Trade Tariff, EU TARIC) to confirm eligibility and applicable rates.
What are the classification criteria for goods falling under HS code 391890, 'Of other plastics'?
HS code 391890 covers plastic sheeting and film, whether or not self-adhesive, and wall or ceiling coverings. This includes products like vinyl wallpaper, plastic floor coverings, and other surface coverings made of plastics not specifically covered by other headings in Chapter 39. The key criterion is that the primary material is plastic, and the product is designed for application to walls or ceilings, or is a self-adhesive sheeting or film. It excludes goods classified under 391810 (which covers coverings of polymers of vinyl chloride).
What documentation is typically required for importing goods under HS code 391890?
Standard import documentation for HS code 391890 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. For certain plastic products, specific compliance declarations or safety certifications might be necessary. Customs brokers should always verify the latest requirements with the importing country's customs authority.