Acrylic Building Film
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 3926904000 | 12.8% | CN | US | Official Doc |
AI Analysis
๐๏ธ Acrylic Building Film (Wall Stickers & Adhesive Films)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ I. Product Definition & Classification: What is "Acrylic Building Film"?
Acrylic Building Film generally refers to decorative films, wall stickers, or protective membranes made from Polymethyl Methacrylate (PMMA) or similar acrylic plastics. In international trade, these products are primarily classified based on their physical form (film vs. shaped article) and end-use (decoration vs. industrial protection).
The classification hinges on two critical distinctions: 1. Form Factor: Is it a roll of film (Chapter 3919 or 3921) or a pre-cut decorative article (Chapter 3926)? 2. Function: Is it a self-adhesive flat product or a specific decorative item?
โ ๏ธ Key Distinction Point:
- If the product is a roll or sheet primarily used for surface covering/protection โ It is likely a "Film" (HS 3919 or 3921).
- If the product is a pre-cut wall sticker or decorative plaque intended for direct decoration โ It is likely a "Plastic Article" (HS 3926).
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five most relevant HS Codes for Acrylic Building Films, ranging from high-tariff films to lower-tariff decorative items.
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Key Logic |
|---|---|---|---|---|
3921.11.00.00 |
Other plastics, in the form of films (non-cellular, non-reinforced) | Acrylic PMMA film, rolls, protective wrapping | 40.3% | Classified as "Film" under Heading 3921. |
3919.10.20.55 |
Other plates, sheets, film, foil, and strip, self-adhesive | Self-adhesive acrylic film, generic adhesive backing | 40.8% | Classified as "Self-adhesive Film" under Heading 3919. |
3919.90.50.60 |
Other plates, sheets, film, etc., self-adhesive | Flat self-adhesive plastic products, generic types | 40.8% | Classified as "Other Self-adhesive Plastic Products." |
3926.40.00.10 |
Plastic decorations | Wall stickers, decorative acrylic signs | 15.3% | Classified as "Decorative Article" (Lower Tax!). |
3926.90.40.00 |
Other plastic articles | Decorative plastic items,ไปฟๅฎ็ณ-like logic | 12.8% | Classified as "Other Decorative/Artistic Plastic Item" (Lowest Tax!). |
๐ Critical Insight:
- Misclassification Risk: Declaring a pre-cut wall sticker as "Film" (3919/3921) will incur a ~40% tariff. Declaring it correctly as a "Decoration" (3926) can reduce it to ~13-15%.
- Shape Matters: Rolls = Film; Pre-cut shapes = Articles/Decorations.
๐ฐ III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
โ Applicable Country: USA (US)
โ Origin: China (CN)
โ Effective Date: From Nov 10, 2025 (including subsequent imports)
๐ฏ 1. 3921.11.00.00 โ Acrylic Film (PMMA), Non-adhesive or General Film
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Calculation | CIF Value ร 40.3% |
| De Minimis Exemption | โ Not Applicable (Deny de minimis for this category) |
| Legal Basis | Base Duty + USITC Footnote 301 + IEEPA Footnote 122 |
๐ Explanation:
- This is a high-cost classification for raw or semi-finished acrylic films.
- The 25% Section 301 tariff is standard for Chinese plastic films.
- The 10% Section 122 tariff applies as an additional punitive duty.
๐ฏ 2. 3919.10.20.55 โ Self-Adhesive Acrylic Film
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.8% |
| Calculation | CIF Value ร 40.8% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis | Base Duty + USITC Footnote 301 + IEEPA Footnote 122 |
๐ Note:
- Slightly higher base rate (5.8%) than non-adhesive film due to the added value of the adhesive backing.
- Same punitive surcharges apply.
๐ฏ 3. 3919.90.50.60 โ Other Self-Adhesive Plastic Products
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.8% |
| Calculation | CIF Value ร 40.8% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis | Base Duty + USITC Footnote 301 + IEEPA Footnote 122 |
๐ Note:
- This code is a "catch-all" for self-adhesive plastics not specified elsewhere.
- Identical tax burden to3919.10.20.55.
๐ฏ 4. 3926.40.00.10 โ Plastic Decorations (Wall Stickers)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value ร 15.3% |
| De Minimis Exemption | โ Not Applicable (Generally) |
| Legal Basis | Base Duty + IEEPA Footnote 122 (No Section 301) |
๐ Strategic Advantage:
- Significant Savings: Avoids the 25% Section 301 tariff.
- Why? "Plastic Decorations" are often exempt from Section 301 surcharges depending on specific USITC listings.
- Only pays 10% Section 122 tariff.
๐ฏ 5. 3926.90.40.00 โ Other Plastic Articles (Decorative Logic)
| Item | Detail |
|---|---|
| Base Tariff | 2.8% |
| Section 301 Tariff | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 12.8% |
| Calculation | CIF Value ร 12.8% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis | Base Duty + IEEPA Footnote 122 (No Section 301) |
๐ Best Cost Scenario:
- Lowest Total Tax: 12.8%.
- If your acrylic wall stickers can be argued as "general plastic decorative items" rather than specific "decorations" (heading 3926.40), this is the most economical option.
- Requires strong justification that the item is not a specific "decoration" under 3926.40 but falls under general plastic articles.
๐ ๏ธ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
โ 1. Document Checklist (Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| โ Product Photos | โ๏ธ | Show rolls/films vs. pre-cut stickers. Critical for HS Code determination. |
| โ Product Specification | โ๏ธ | Material: PMMA/Acrylic. Thickness: mm/mils. Adhesive type. |
| โ Commercial Invoice | โ๏ธ | Clearly state: "Acrylic Wall Sticker" or "Acrylic Film Roll". |
| โ Packing List | โ๏ธ | Detail dimensions and weight. |
| โ Structure Diagram | โ๏ธ | If pre-cut, show the shape to prove it's an "article," not a generic "film." |
โ 2. Declaration Strategy (Key Mnemonic)
๐ฅ "Shape Determines Code, Code Determines Tax!"
| Scenario | Correct HS Code | Tax Rate | Reason |
|---|---|---|---|
| Rolls of Acrylic Film (Self-adhesive) | 3919.10.20.55 |
40.8% | Classified as Self-Adhesive Film. High tax. |
| Rolls of Acrylic Film (Non-adhesive/General) | 3921.11.00.00 |
40.3% | Classified as Plastic Film. High tax. |
| Pre-cut Wall Stickers (Decorative) | 3926.40.00.10 |
15.3% | Classified as Plastic Decoration. Low tax (No 301). |
| General Plastic Decor (Artistic/Shape) | 3926.90.40.00 |
12.8% | Classified as Other Plastic Article. Lowest tax. |
โ ๏ธ Warning:
- Do NOT declare pre-cut stickers as "Film" (3919/3921). Customs may reclassify them, leading to audits, back-taxes, and penalties.
- If you declare them as "Film," you pay ~40%. If declared as "Decoration," you pay ~13-15%.
โ 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| Mixed Shipments (Film + Stickers) | Split the Declaration. Do not mix rolls and pre-cut items. Separate HS Codes are required. |
| Custom Printed Designs | If the design is the primary value driver, emphasize "Decorative Item" in the description. |
| Thickness < 0.1mm | May be considered "Foils." Check if 3919 still applies or if it moves to 3920 (Non-self-adhesive sheets). |
| Large Format Wall Coverings | If it behaves like wallpaper, check if it fits "Wall Coverings" logic, but Acrylic usually stays in Chapter 39. |
๐ V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 3926.40.00.10 / 3926.90.40.00 |
12.8% - 15.3% | None specific | Avoid 3919/3921 to save 25% Section 301 tax. |
| ๐จ๐ณ China | 3926.40.00.10 |
~5-10% | CCC (if applicable) | Domestic consumption favors decorative items. |
| ๐ช๐บ EU | 3926.90.97 |
0% - 4% | CE / REACH | No Section 301 equivalent. VAT applies. |
| ๐ฌ๐ง UK | 3926.90.97 |
0% - 4% | UKCA | Post-Brexit rules similar to EU. |
| ๐จ๐ฆ Canada | 3926.40.00.00 |
5% - 10% | None | No major punitive tariffs like US Section 301. |
๐ Conclusion:
- USA is the only major market with punitive 25%+ tariffs on plastic films/articles.
- Optimization Strategy: For US exports, always aim for Chapter 3926 (Decorations/Articles) if the product is pre-cut or clearly decorative. Avoid Chapter 3919/3921 (Films) unless you are importing raw rolls for further processing.
๐ VI. Common Mistakes & Pitfall Guide (Lessons Learned)
โ Mistake 1: Declaring pre-cut acrylic wall stickers as "Self-Adhesive Film" (3919).
๐ Consequence: You pay 40.8% tax instead of 15.3%. Overpaying ~25% unnecessarily.
โ Mistake 2: Mixing rolls and stickers in one HS Code entry.
๐ Consequence: Customs rejection, audit, or incorrect tax assessment. Split the declaration.
โ Mistake 3: Vague description "Plastic Sheet" for decorative items.
๐ Consequence: Customs defaults to higher tax code or demands more info. Use specific terms like "Wall Sticker" or "Decorative Panel."
โ Correct Approach:
"Pre-cut Acrylic Wall Decals, Decorative Home Accessories, PMMA Material, Model XYZ, Designed for Interior Wall Decoration"
๐ฏ VII. Conclusion: Precise Classification Saves Money!
๐ฏ Remember the Mnemonic:
๐น "Rolls = Film (40% Tax), Cuts = Decor (13-15% Tax)."
๐น "Avoid Section 301 by choosing Decoration (3926)."
๐น "HS Code Choice = Profit Margin Difference!"
๐ Pro Tip:
If you have high-volume pre-cut acrylic decorations, consider applying for an Advance Ruling (Pre-classification) with US CBP. This locks in the 12.8% - 15.3% rate and prevents future disputes.
๐ฃ Immediate Action:
๐ Review your product photos. Are they rolls or shapes?
๐ Update your Commercial Invoice to reflect "Decorative Item" if pre-cut.
๐ Clearance Smoothly, Profit Maximally!
โจ Professional Customs Clearance Starts with Precise Classification!
๐ผ Every Percent of Tax Saved is Pure Profit!
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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.