A Mistake About PVC Table Mat

(2020年11月15日)

http://www.jhwantu.com/a-mistake-about-pvc-table-mat.html

PVC table runner, purpose: PVC table mat; material: 100% PVC system; form: cut into rectangle, it looks like this:
PVC table runner, purpose: table mat; material: 100% PVC system; form: cut into rectangle, it looks like this:
Some people think that PVC table runners are classified as: 1. PVC belongs to plastic; 2. The table mats are used for dining tables.

Therefore, it should be classified under 3924100000 (plastic tableware and kitchen utensils), with an export tax rebate rate of 13%.

However, the PVC table runner in the eyes of the Customs: non foam plastic, non foam plastic sheet, non foam plastic sheet, rectangle.
Customs: "The inspection form of the product strictly conforms to the description of 3920 'plates, sheets, films, foils and flat bars' in the notes to import and export tariff commodities and items, which should be classified as 3920 items; according to other product information, the final' PVC table runners' should be classified as 3920490090 items, and the export tax rebate rate is 10%."

"The term 'board, sheet, film, foil and strip' refers only to the board, sheet, film, foil, strip and positive geometric block, whether or not printed or other surface processing (such as polishing, embossing, coloring, simple bending or corrugating), as well as the products not cut or cut into rectangle (including square) but not further processed (even if they are ready for use after cutting) , for example, tablecloth). " All should be classified into 3920 -- Notes to import and export tariff commodities and items

What kind of "PVC table runner" can be classified as 3924100000? It is also based on the description of 3920 in the notes to import and export tariff commodities and items: "plates, sheets, etc., which are milled, drilled, milled, curled, twisted, framed or otherwise processed and cut into shapes other than rectangles (including squares)." It can be classified as 3924100000 if it is used on the dining table. For example:
If you want to buy pvc placemats, please contact us.

Features of WANTU Placemat
Shape and color of placemat: our wholesale vinyl placemats can be made in any shape and color you can think of. Such as normal shape: rectangular, oval, round and square; like special shape: leaf, hibiscus, lotus and so on.
Material and advantage: our wholesale table placemats are made of PVC (polyvinyl chloride). As we all know, PVC has the following characteristics: light, thermal insulation, damp-proof, non-mildew, oil-proof, no stain and fade and so on. So, our placemats have all the characteristics and advantages of PVC above.
Size: Our size is graphic customization as long as you reach a certain amount. In the meantime, except size, our custom-made vinyl table mats also provides customized logo and customized packing to meet your individual needs. In other words, choosing us equals choosing personalization.
Packaging: 12pcs/ poly bag, 72pcs per carton or available.
Technology: hot-stamping color.
Environmental protection: hygienic and health.

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