EVA Foam Mat HS Code and Import Duty: The 2026 Buyer Guide
EVA foam mats are classified as floor coverings of plastics under HS heading 3918 — 3918.90.1000 in the United States, CN 3918 90 00 in the European Union and 3918 90 00 90 in the United Kingdom. Expect roughly 5.3% duty in the US, 6.5% in the EU and 6% in the UK, plus additional trade-remedy duties on China-origin goods.
The details matter more than the headline, because the same physical mat can be classified three different ways, the US and the EU calculate duty on different value bases, and paperwork decides how smoothly the goods clear. All rates and rulings cited below were checked against official tariff databases and US Customs and Border Protection (CBP) classification rulings as of October 2026.
Key facts at a glance
- HS heading: 3918 — “Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles.”
- United States: HTSUS 3918.90.1000, 5.3% general duty, plus an additional 25% on China-origin goods reported under 9903.88.03 (Section 301), unless excluded.
- European Union: CN 3918 90 00, 6.5% third-country duty, plus import VAT.
- United Kingdom: 3918 90 00 90, 6.0% third-country duty, plus 20% VAT.
- Valuation basis: US duty is calculated on the FOB value; EU and UK duty on the CIF value, which includes freight and insurance.
What HS code do EVA foam mats use?
Heading 3918 covers “floor coverings of plastics, in rolls or in the form of tiles.” EVA is a copolymer of ethylene and vinyl acetate, not a polymer of vinyl chloride, which places interlocking EVA mats in 3918.90 — “of other plastics” — rather than 3918.10. The first six digits are identical worldwide; the US extends the code to ten digits (3918.90.1000), the EU to eight (3918 90 00) and the UK to ten (3918 90 00 90).
This classification is binding law, not interpretation. In the EU, Regulation (EU) 2017/183 classified a “tatami puzzle mat” of EVA in 100 × 100 cm interlocking tiles under CN 3918 90 00, rejecting classification as sports equipment under heading 9506 because the tiles also protect the floor beneath them. In the US, CBP rulings on interlocking EVA foam tiles and foam playmats reached the same result. Uncut EVA foam sheet stock is different: heading 3921 covers cellular plastic sheets, so bulk sheet for your own converting stays in 3921 and only becomes 3918 once die-cut into finished flooring tiles — declare the two forms on separate invoice lines if your order mixes them.
Why not Chapter 95 (toys and sports equipment)?
Sometimes Chapter 95 is correct. CBP has classified a 58-piece EVA puzzle mat designed for the amusement of children under three as a toy under 9503.00.0071 — duty free. The difference between the rulings below is not the material; it is what the product is, not what the invoice says.
Import duty rates for EVA foam mats by market (2026)
| Market | Code used | Duty rate | Notes |
|---|---|---|---|
| European Union | CN 3918 90 00 | 6.5% third-country duty | Import VAT added on top; CIF duty base |
| United Kingdom | 3918 90 00 90 | 6.0% third-country duty | 20% VAT, per the UK trade tariff |
| United States | HTSUS 3918.90.1000 | 5.3% MFN | Plus 25% Section 301 duty (9903.88.03) on China-origin goods |
For China-origin goods, the extra layer is Section 301. CBP ruling HQ H318409 states it plainly: products of China classified in 3918.90.10 are, unless specifically excluded, subject to an additional 25% ad valorem duty, reported at entry under chapter 99 subheading 9903.88.03. On a $10,000 shipment that is $530 in MFN duty plus $2,500 in Section 301 duty — landed-cost models that only show the MFN rate are wrong by a factor of five.
One caveat applies to every rate here: trade-remedy measures changed repeatedly through 2025 and 2026. Before you book, have your broker confirm the active chapter 99 subheadings for your exact HTS line at hts.usitc.gov, and check the EU TARIC database or the UK trade tariff for your destination.
Toy or flooring? The split that changes your duty
| CBP ruling | Product | HTSUS code | Duty |
|---|---|---|---|
| HQ H318409 (2023) | Foam playmat sold as a protective floor mat | 3918.90.1000 | 5.3% + 25% (China) |
| NY N276321 (2016) | Interlocking EVA foam tiles | 3918.90.1000 | 5.3% + 25% (China) |
| NY N317542 (2021) | 58-piece EVA puzzle mat with pop-out shapes, for children under 3 | 9503.00.0071 | Free |
Both flooring rulings and the toy ruling can be true at once because they describe different products. Do not pick the cheaper code — pick the correct one, and if your product is genuinely borderline, request a binding ruling from CBP or a Binding Tariff Information in the EU before ordering production.
Duty is not the whole story either. A toy classification in the US pulls the product into CPSIA scope: third-party testing at a CPSC-accepted laboratory, a Children’s Product Certificate and a tracking label. In the EU, a play product for children under 14 falls under the Toy Safety Directive 2009/48/EC — EN 71 testing, CE marking and a technical file. Plain, non-toy mats declared as floor coverings carry a lighter compliance load: REACH and the EU General Product Safety Regulation. Decide the classification before the purchase order, not at the port.
How customs value is calculated: FOB vs CIF
Two importers can buy identical mats at identical prices and pay different duty, because the value the rate is applied to differs by market. In the United States, customs value under 19 U.S.C. 1401a excludes international freight and insurance — an FOB basis. In the EU and UK, customs value under the Union Customs Code (Article 70) includes transport and insurance to the border — a CIF basis.
Worked example: goods value $10,000 FOB Lianyungang, ocean freight $1,800, insurance $200.
- US duty base: $10,000. At 5.3% MFN + 25% Section 301: $530 + $2,500 = $3,030.
- EU duty base: $12,000. At 6.5%: $780, plus import VAT at the member state’s rate on the duty-paid value.
Freight-heavy, low-value cargo widens the gap, because the EU and UK apply duty to a base containing the freight bill. Fixed charges sit on top: US entries pay a Merchandise Processing Fee (0.3464% of value, with minimum and maximum amounts CBP adjusts annually) and, on ocean shipments, a 0.125% Harbor Maintenance Fee. None of these are negotiable with the supplier — they belong in every quotation comparison you run, as our wholesale buying guide explains.
Customs documents for an EVA foam mat shipment
Clearance problems are rarely about the tariff schedule; they are about documents that disagree with each other. The description, HS code, quantity, weights and origin must match across every document in the set.
| Document | Issued by | What customs checks |
|---|---|---|
| Commercial invoice | Exporter | Declared value, HS code, Incoterm, country of origin |
| Packing list | Exporter | Carton count, net and gross weight, dimensions |
| Bill of lading / air waybill | Carrier | Shipment details, consignee, container count |
| Certificate of origin | CCPIT or China customs | Origin of the goods |
| Test reports (EN 71, REACH, ASTM F963, CPSIA) | Third-party laboratory | Market compliance for the destination |
Three details deserve special attention. First, origin marking: goods and packaging must carry “Made in China” before they reach customs, or the goods can be re-exported or marked at the importer’s expense. Second, accurate values: under-declaring to reduce duty is customs fraud, and penalties can reach multiples of the unpaid duty. Third, the certificate of origin does not reduce duty for China-origin goods into the US, EU or UK — there is no preferential agreement for it to unlock — but customs, banks handling letters of credit and some buyers still request it, so confirm before shipment.
Certificates that travel with the goods
Your market-compliance file usually includes a REACH SVHC report for the EU, EN 71 reports with CE marking when the mat is a play product, and CPSIA evidence with ASTM F963 reports for the US. One caution: suppliers often list “RoHS” on EVA mat certificates, but RoHS formally covers electrical and electronic equipment; for a foam mat, REACH — and the Toy Safety Directive where applicable — are the frameworks that actually govern. See our certifications guide for the full list and our thickness guide for the specification data that belongs on the invoice.
Frequently asked questions about EVA foam mat HS code and duty
What is the HS code for EVA foam mats?
Interlocking EVA foam mats and puzzle floor tiles fall under HS heading 3918 as floor coverings of plastics: HTSUS 3918.90.1000 in the US, CN 3918 90 00 in the EU and 3918 90 00 90 in the UK. Uncut foam sheet stock belongs in heading 3921, and puzzle mats designed as toys for children under three have been classified under 9503 by CBP. For genuinely borderline products, request a binding ruling rather than guessing.
How much duty do I pay importing EVA foam mats from China to the USA?
The MFN rate for HTS 3918.90.1000 is 5.3%, and China-origin goods additionally carry a 25% Section 301 duty reported under 9903.88.03 unless excluded, per CBP ruling HQ H318409. Duty is calculated on the FOB value, with a 0.3464% Merchandise Processing Fee and a 0.125% Harbor Maintenance Fee on ocean freight on top.
Should my EVA foam mats be classified as toys or as flooring?
Classification follows the product’s objective characteristics. Plain interlocking tiles sold as floor protection are floor coverings under 3918.90.1000. A puzzle mat with pop-out shapes, designed for the amusement of children under three, was classified duty free as a toy under 9503.00.0071 — but that pulls the product into CPSIA in the US and the Toy Safety Directive in the EU. Flooring classification costs duty but carries a lighter compliance load.
Is a certificate of origin required to import EVA foam mats?
Not for the duty rate: China-origin goods enter the US, EU and UK at MFN rates, and no preferential agreement applies. Customs authorities, banks handling letters of credit and some buyers still request the certificate, which CCPIT or Chinese customs issue on request. Confirm with your broker and add it to the supplier’s document set before shipment.
What documents must my supplier provide for customs clearance?
A commercial invoice with the correct HS code, Incoterm and country of origin; a packing list with carton counts, weights and dimensions; the bill of lading or air waybill; and, where required, a certificate of origin. Add the market-compliance file — REACH and EN 71 reports for the EU, CPSIA and ASTM F963 reports for the US. Every figure should match across all documents.
Importing EVA foam mats and want the classification and paperwork right the first time? Send us your specification and destination market — we will reply within 12 hours with a quotation, the correct HS information for your order, current test reports and a free sample.