柔性塑料保护膜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3920591000 | 41.0% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919905040 | 40.8% | CN | US | Official Doc |
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AI Analysis
🌟 Flexible Plastic Protective Film
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Expert-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Flexible Plastic Protective Film"?
A flexible plastic protective film is a thin, pliable sheet made from plastic materials (e.g., PET, PP, PE, PVC) designed to shield surfaces during manufacturing, transportation, or storage. It’s commonly used to protect:
- Glass & screens (e.g., smartphones, tablets, solar panels)
- Painted metal surfaces
- Coated plastics and ceramics
- Industrial components and machinery
⚠️ Key Classification Clues: - Material: Must be "plastic" (not rubber, paper, or textile) - Form: "Flexible", "thin", "flat" — not rigid or cellular (foamed) - Function: Protective — not for packaging, insulation, or structural use - Shape: Flat film, sheet, strip, or tape-like — not molded or shaped
✅ Common Misconceptions: - ❌ Not a "packaging film" → not for enclosing goods - ❌ Not a "self-adhesive label" → unless specifically designed as such - ❌ Not a "UV-blocking film" → if it has functional optical properties, may fall under different codes
📦 Two, HS Code Classification Details (2026 Official Tariff Reference)
| HS Code | Product Description | Matching Criteria | Tax Rate |
|---|---|---|---|
3920.99.20.00 |
Other plastic films, non-cellular, flexible, not reinforced | ✅ Plastic material ✅ Flexible film/strip ✅ No reinforcement or foam ✅ General protective use |
39.2% |
3920.59.10.00 |
Plastic films for UV protection, non-cellular, flexible | ✅ Plastic ✅ Film form ✅ UV-blocking function ✅ Non-foamed, flexible |
41.0% |
3919.90.50.60 |
Self-adhesive plastic films, flat, other than tapes | ✅ Plastic ✅ Flat, flexible film ✅ Self-adhesive (if applicable) ✅ Not a tape |
40.8% |
3919.90.50.40 |
Other plastic films, flat, non-cellular, flexible | ✅ Plastic ✅ Flat, flexible shape ✅ No self-adhesion ✅ No reinforcement |
40.8% |
3920.99.10.00 |
Stretchable plastic films, non-cellular, flexible | ✅ Plastic ✅ Stretchable (elastic) ✅ Non-foamed ✅ Film-like form |
41.0% |
🔍 Why These Codes Apply?
- All match the HSC (Harmonized System Code) definition: "Plastic flat shapes (films, sheets, foils, tapes)" under Chapter 39 – Plastics - The key is material (plastic) + form (flexible, flat) + no foam or reinforcement - Functional features (e.g., UV protection, self-adhesion, stretch) are sub-classifiers, not overriding factors
💰 Three, 2026 Updated Tariff Breakdown (With Full Legal Basis)
✅ Target Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
🎯 1. 3920.99.20.00 — General Flexible Plastic Film (Protective Use)
| Item | Detail |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 (IEEPA) Emergency Duty | +10.0% (for goods from China/HK, per IEEPA: 9903.01.24) |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption? | ❌ No — denied under US law (IEEPA) |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3920.99.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This is the standard rate for general-purpose flexible plastic films. - Even if it’s for protection, no exemption applies unless it's a "non-essential" or "low-value" item (but not applicable here due to IEEPA denial).
🎯 2. 3920.59.10.00 — UV-Blocking Plastic Film (Functional Enhancement)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF × 41.0% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3920.59.10.00 → FOOTNOTE:9903.88.01 |
📌 Why Higher?
- Functional features like UV protection increase value and complexity. - Not treated as "basic film" — classified under "other" functional films. - No reduction in附加税 — even if it's a simple coating.
🎯 3. 3919.90.50.60 — Self-Adhesive Plastic Films (Non-Tape)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 Critical Note:
- Self-adhesive ≠ tape → must be flat film, not a roll with backing. - If it’s a self-adhesive label, it may fall under3919.90.50.50— but still high tax. - No exemption — even if it’s a small piece.
🎯 4. 3919.90.50.40 — General Non-Adhesive Plastic Films
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3919.90.50.40 → FOOTNOTE:9903.88.01 |
📌 Same as above — just no self-adhesion.
- Still falls under "other plastic films". - No tax relief — even if it’s a simple protective layer.
🎯 5. 3920.99.10.00 — Stretchable Plastic Films
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF × 41.0% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3920.99.10.00 → FOOTNOTE:9903.88.01 |
📌 Why It’s Higher?
- "Stretchable" implies elasticity or high tensile strength. - Not just a flat sheet — may be used in industrial wrapping or dynamic applications. - No exemption — even if it’s a small roll.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state: "Flexible Plastic Protective Film, Non-Adhesive, for Surface Protection" |
| ✅ Packing List | ✔️ | Show roll size, thickness, material, quantity |
| ✅ Product Specifications | ✔️ | Include: material (PET/PP), thickness (microns), flexibility, adhesion, UV rating |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For chemical compliance (if applicable) |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, must be stamped; affects tariff eligibility |
| ✅ Third-Party Test Report | ✔️ | For UV resistance, adhesion, durability (if claimed) |
| ✅ Product Photos (Clear, with Label) | ✔️ | Show surface texture, roll form, backing, adhesive side |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Material First, Form Second, Function Last — But Never Ignore Any!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| General protective film (no adhesion, no UV) | 3920.99.20.00 |
3920.59.10.00 (if no UV) |
| UV-protective film | 3920.59.10.00 |
3920.99.20.00 (understated) |
| Self-adhesive film (flat, not tape) | 3919.90.50.60 |
3919.90.50.50 (tape code) |
| Stretchable film | 3920.99.10.00 |
3920.99.20.00 (understated) |
| Film with multiple functions | Choose most specific code | Claim "general film" to avoid 41% |
📌 Golden Rule:
Never under-declare — if it’s UV-protective, declare it.
Never over-declare — if it’s not self-adhesive, don’t claim adhesion.
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Film used in solar panels | Use 3920.59.10.00 (UV + protective) → 41.0% |
| Film with anti-static coating | Still 3920.99.20.00 or 3920.59.10.00 — no special code |
| Film used in medical devices | Must be non-toxic, provide FDA/CE certification; still taxed at 39.2%–41.0% |
| Small sample shipments (under $800) | ❌ No de minimis — IEEPA denies it even for small amounts |
| Re-import of used film | May qualify for re-import exemption — consult customs broker |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.99.20.00 etc. |
39.2%–41.0% | None (but documentation required) | Highest tariff due to IEEPA + 301 |
| 🇨🇳 China | 3920.99.20.00 |
5% | CCC (if applicable) | No extra duties |
| 🇪🇺 EU | 3920.99.20.00 |
0% (if CE) | CE, RoHS, REACH | No 301/IEEPA |
| 🇦🇺 Australia | 3920.99.20.00 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3920.99.20.00 |
0% | PSE | No additional taxes |
📌 Insight:
- Only the US imposes 301 + IEEPA tariffs on Chinese-origin plastic films. - No other major market has such high附加税. - Consider shifting production to Vietnam, Mexico, or Thailand to avoid 41% tax.
📌 Six, Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring "protective film" as 3920.99.20.00 when it’s UV-protective
👉 Result: Under-taxed → penalty + back duty + interest
❌ Mistake 2: Calling a self-adhesive film a "tape" → using 3919.90.50.50
👉 Result: Wrong code → delayed clearance, audit risk
❌ Mistake 3: Assuming small shipments get de minimis relief
👉 Result: $0.00 exemption — IEEPA blocks it even for $100
❌ Mistake 4: Not including "flexible" or "film" in the product name
👉 Result: Customs may classify as "sheet" or "tape" → wrong code
✅ Correct Declaration Example:
"Flexible Plastic Protective Film, PET, 50 Microns, Non-Adhesive, for Glass Surface Protection, Roll Form, 100m x 1m, Made in China"
🎯 Seven, Final Verdict: Master the Code, Master the Cost
🎯 Remember the Golden Rule:
🔹 "Plastic + Flexible + Flat = HS Code 3920 or 3919"
🔹 "UV? → 3920.59.10.00"
🔹 "Self-adhesive? → 3919.90.50.60"
🔹 "Stretchable? → 3920.99.10.00"
🔹 "China origin? → 39.2% to 41.0% — no escape!"
📌 Pro Tip:
📞 Apply for an Advance Ruling (Pre-Clearance) before shipping to lock in the HS Code and avoid disputes.
🚀 Shift production to Vietnam/Mexico to cut tax from 41% to 0%.
📣 Take Action Now!
📞 Contact a US Customs Broker + Submit product specs + Request HS Code Pre-Approval
🚀 Avoid surprises, save costs, and ensure smooth global delivery!
✨ Precision Classification = Profit Protection!
💼 Your next shipment starts with the right code — not guesswork.
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.