HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3919102055 | Doc | 60.8% | CN | US | 2025-05-12 |
4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
5907006000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared goods, "MASKING FILM," based on the HS codes provided. I'll provide a structured analysis to help you understand the details.
Overall Summary: You have three potential HS code classifications for your masking film, each with different tax rates. It's crucial to determine the most accurate classification based on the film's composition and intended use.
1. HS Code: 3919.10.20.55 – Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics
- Breakdown of HS Code:
- 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 19: Plates, sheets, film, foil, tape, strip and the like, of plastics. This narrows it down to flat plastic shapes.
- 10: In rolls of a width not exceeding 20 cm. Specifies a particular format – rolls less than 20cm wide.
- 20: Other. Further specifies the type of plastic film.
- 55: Other. This is a very broad sub-category, often used for items not specifically listed elsewhere.
- Tax Implications:
- Basic Duty: 5.8%
- Additional Duty: 25.0%
- Total Tax: 60.8% (This is a significant tax rate.)
- Post April 2, 2025: Additional Duty increases to 30%, bringing the total tax to 65.8%.
- Important Considerations: This HS code is suitable if your masking film is primarily made of plastic and is supplied in rolls less than 20cm wide. Please verify the exact plastic composition. Different types of plastic may have different tariff treatments.
2. HS Code: 4823.90.10.00 – Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers
- Breakdown of HS Code:
- 48: Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding or webs of cellulose fibers.
- 23: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape.
- 90: Other. This indicates a broad category of paper-based articles.
- 10: Of paper pulp. Specifies the material as paper pulp.
- 00: Other. Further specifies the type of paper product.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Total Tax: 55.0%
- Post April 2, 2025: Additional Duty increases to 30%, bringing the total tax to 55.0%.
- Important Considerations: This HS code is appropriate if your masking film is primarily made of paper pulp. Confirm the material composition. If the film has a coating, the coating's material will also be relevant.
3. HS Code: 5907.00.60.00 – Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
- Breakdown of HS Code:
- 59: Textile fabrics.
- 07: Textile fabrics otherwise impregnated, coated or covered.
- 00: Other. This indicates a broad category of coated fabrics.
- 60: Of man-made fibers. Specifies the material as man-made fibers.
- 00: Other. Further specifies the type of coated fabric.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Total Tax: 55.0%
- Post April 2, 2025: Additional Duty increases to 30%, bringing the total tax to 55.0%.
- Important Considerations: This HS code is suitable if your masking film is a textile fabric that has been coated or impregnated. Verify the material composition and whether it qualifies as a textile fabric.
Recommendations & Next Steps:
- Material Composition is Key: The primary material of your masking film is the most important factor in determining the correct HS code. Get a material analysis report if necessary.
- Coating Details: If the film has a coating, identify the coating's material and percentage. This could affect the classification.
- Intended Use: While not always decisive, the intended use of the film can sometimes help clarify the classification.
- Roll Width: Confirm the roll width of your product. This is important for HS code 3919.10.20.55.
- Consider a Binding Ruling: For complex cases, you can request a binding ruling from customs authorities. This provides a legally binding classification for your specific product.
- Check for Certifications: Depending on the material and intended use, you may need specific certifications (e.g., safety standards, environmental compliance).
Disclaimer: I am an AI assistant and cannot provide definitive customs classifications. This information is for general guidance only. You should consult with a qualified customs broker or customs authorities for accurate classification and compliance advice.