Floor coverings of plastics, self-adhesive or not, in rolls or tiles; wall or ceiling coverings of plastics, in rolls of a width not less than 45cm
In plain English
This category includes plastic floor coverings, whether self-adhesive or not, that come in rolls or tiles, as well as plastic wall or ceiling coverings in rolls at least 45 centimeters wide. The goods are split into two groups based on the type of plastic used. One group covers items made from polymers of vinyl chloride, regardless of whether they are self-adhesive or shaped as tiles. The other group includes similar items made from other plastics that are not polymers of vinyl chloride.
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 39 classification notes
Frequent misclassification in this chapter
Composite articles (e.g., plastic with textile lining) — classify by the material giving essential character. Silicone products are often misclassified here but belong in Chapter 39.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 39
- 3901 — Polymers of ethylene, in primary forms
- 3902 — Polymers of propylene or of other olefins, in primary forms
- 3903 — Polymers of styrene, in primary forms
- 3904 — Polymers of vinyl chloride or of other halogenated olefins, in primary…
- 3905 — Polymers of vinyl acetate or of other vinyl esters, in primary forms; …
- 3906 — Acrylic polymers in primary forms
- 3907 — Polyacetals, other polyethers and epoxide resins, in primary forms; po…
- 3908 — Polyamides in primary forms
- 3909 — Amino-resins, phenolic resins and polyurethanes, in primary forms
- 3910 — Silicones in primary forms
- 3911 — Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides…
- 3912 — Cellulose and its chemical derivatives, n.e.c. or included, in primary…
- 3913 — Natural polymers (e.g. alginic acid) and modified natural polymers (e.…
- 3914 — Ion-exchangers; based on polymers of heading no. 3901 to 3913, in prim…
- 3915 — Waste, parings and scrap, of plastics
- 3916 — Monofilament of which any cross-sectional dimension exceeds 1mm, rods,…
- 3917 — Tubes, pipes and hoses and fittings thereof (for example, joints, elbo…
- 3919 — Self-adhesive plates, sheets, film, foil, tape, strip and other flat s…
- 3920 — Plastics; plates, sheets, film, foil and strip (not self-adhesive); no…
- 3921 — Plastic plates, sheets, film, foil and strip n.e.c. in chapter 39
- 3922 — Sanitary ware; baths, shower-baths, sinks, wash-basins, bidets, lavato…
- 3923 — Plastic articles for the conveyance or packing of goods; stoppers, lid…
- 3924 — Tableware, kitchenware, other household articles and hygienic or toile…
- 3925 — Plastics; builders' wares n.e.c. or included
- 3926 — Articles of plastics and articles of other materials of heading no. 39…