HS 391890 · Other plastic floor coverings
Get the code right at quotation time, not at customs.
Misclassifying HS 391890 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | Other plastic floor coverings, in rolls or in form of tiles |
|---|---|
| Chapter | 39, Plastics and articles thereof |
| Industry segment | Construction materials |
| Chinese name | 其他塑料地板 |
| China VAT export rebate | 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Jiangsu, Shandong, Zhejiang |
Buying notes
Non-PVC plastic floor coverings: rubber, EVA, polyethylene, and engineered hybrid floors. Smaller-volume than 391810 PVC but the rubber-flooring sub-segment (gym, healthcare, transit) is meaningful. Section 301 25%. Specify the polymer base, fire rating (ASTM E648 critical radiant flux), and slip-resistance (DIN 51130 R-rating) on the PO; commercial channels reject product without test certificates.
Common end uses
The applications that drive most of the global tonnage under this code.
- Gym, fitness, and sports flooring
- Healthcare and aged-care non-slip flooring
- Transit and rail-car flooring
- Industrial anti-fatigue matting
- Specialty acoustic-flooring underlayment
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
HS Code
HS 392690 Other industrial plastic articles
Chapter 39, Other industrial plastic articles. China VAT rebate 13%.
HS Code
HS 391810 PVC floor coverings (LVT, sheet, tiles)
Chapter 39, PVC floor coverings (LVT, sheet, tiles). China VAT rebate 13%.
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HS 392321 Polyethylene sacks and bags
Chapter 39, Polyethylene sacks and bags. China VAT rebate 13%.
HS Code
HS 700719 Toughened safety glass (non-vehicle)
Chapter 70, Toughened safety glass (non-vehicle). China VAT rebate 13%.
HS Code
HS 940690 Prefabricated buildings
Chapter 94, Prefabricated buildings. China VAT rebate 13%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.