Plastic wallpaper is a commonly used decoration material in our home decoration, it mainly plays the role of beautifying the wall, and can use different wallpaper to create a different feeling in a space. The surface of plastic wallpaper can be embossed, printed and foamed, and can imitate wood grain, brocade and natural stone, etc., which can achieve the effect of fake and real, and has strong decoration.
Plastic wallpaper is a kind of wall decoration material made of plastic materials as the base material, and various processes such as printing, embossing or foaming treatment on its surface, which belongs to a kind of "plastic paste wall products". "Plastic plastered wall products" is listed in Heading 39 of the Tariff18 are clearly listed.
That's not all plastic wallpaper is classified under heading 3918Let's analyze it through specific examples of plastic wallpaper.
Commodity 1 Industrial-style plain wallpaper.
Material: PVC plastic.
Appearance (inspection status): The surface is printed with nostalgic cloth patterns, into rolls, single-sided self-adhesive, and the width is 50-100cm.
Uses: When using, the size can be cut according to the needs and used for wall decoration.
First, let's take a look at the Tariff Notes
Heading 3918 Related Headings Notes -
According to heading 39The relevant description of 18 can only be classified under heading 39 if it meets the requirements of Chapter 39 Note 918. Then let's take a look at the relevant provisions of Chapter 39, Note 9:
As can be seen from the relevant description, according to the description provisions of Chapter 39, Note 9, it is classified under Heading 3918. The inspection status of plastic paste wall products must meet two conditions: 1. The width is not less than 45 cm, 2. It is a roll.
So according to heading 39For the definition of plastic paste wallpaper in the relevant notes of 18 and note 9 of chapter 39, the above-mentioned industrial style plain wallpaper can be classified and analyzed as follows.
Classification analysis: according to its material and inspection status, it conforms to item 39 of the "Tariff Notes".18. The description of the goods, according to the General Rules 1 and 6, is recommended to be classified under the tariff code 3918101000。
Product 2 Imitation brick pattern wall sticker.
Material: The base material is made of PVC plastic.
Appearance (inspection status): The surface is printed with repeated decorative imitation tile pattern, single-sided self-adhesive, rectangular sheet.
Uses: When using, peel off the release liner and self-glue to the wall to play a decorative role.
Classification analysis: According to its inspection status, it is rectangular and flake-shaped, which does not meet the definition of wall paste products in Chapter 39 Note 9, because it is not a volume, so it cannot be classified into item 39 according to "wall paste products".18. Because it is self-adhesive on one side, although the surface is printed with a pattern, it is according to the "Tariff Notes" item 39Description of 19:
At the same time, according to the description of the general notes of Chapter 49 of the "Tariff Notes":
In other words, in the case of plastic prints, priority should be given to compliance with heading 3918 or 3919 commodity categories, and then consider other items. According to the inspection status of the imitation brick pattern self-adhesive wall sticker, although it is printed with a repetitive decorative imitation tile pattern, it is in line with item 39 of the "Tariff Notes".19. The product description is classified according to self-adhesive plastic sheets, and it is recommended to be classified under the tax code 3919909090.
Product 3 Plain style wallpaper.
Material: PE plastic, non-foaming.
Appearance (inspection status): the surface is colored and embossed, into rolls, non-self-adhesive, width 35cm.
Uses: When using, the size can be cut according to the needs and used for wall decoration.
Classification analysis: According to its inspection status, although it is a roll, the width is only 35cm, which does not meet the definition of plastic paste wall products in Chapter 39 Note 9, because its width is less than 45cm, so it cannot be classified as "paste wall products" in item 3918。It is not self-adhesive, so it does not belong to heading 3919 self-adhesive plastic sheets, so how should it be classified?
According to Chapter 39, Note 10:
In addition, according to the relevant provisions on "printing" in Chapter 49 of the General Notes to the Tariff Rules, "the term "printing" in this chapter does not include the printing of colored, decorative or repetitive patterns".
Therefore, the above-mentioned goods do not fall within the scope of commodities in Chapter 49 of the Annotated Tariff Rules, because the surface is coloring and embossing, which is only surface treatment, and does not exceed the provisions of Note 10 of Chapter 39, so it is classified as other non-foam plastic pieces under the tariff code 3920109090.
Commodity 4 Foam brick pattern wallpaper bricks.
Material: PVC foam plastic.
Appearance (inspection status): The surface is pressed and repetitively treated with decorative brick grain, flaked, self-adhesive, 70*70cm.
Usage: For wall decoration.
Classification analysis: According to its inspection status, it is rectangular and flake-shaped, which does not meet the definition of wall paste products in Chapter 39 Note 9, so it cannot be classified into item 39 according to "wall paste wall products".18。Because it is self-adhesive, priority is given to item 3919. According to the classification of self-adhesive plastic sheets, it is recommended to be classified into the tax number 3919909090。
If the product is non-self-adhesive, it cannot be classified under heading 3919, the same as commodity 3, according to the description of Chapter 39 Note 10, the surface embossing treatment is only surface processing, and does not exceed the provisions of Chapter 39 Note 10, so the pieces made of other foam plastics are classified into the tax number 3921129000.
Summary. Through the analysis of the above 4 products, it can be known that not all plastic wallpapers can be according to item 3918 The "plastic plastered wall products" listed in the list must meet the definition in Chapter 39, Note 9 in order to be classified under heading 3918. If you are not satisfied, you will need to consider other items.
A comprehensive list of tax codes that may be involved in plastic wallpaper, such as:
*: Customs Style.