Acrylic Flexible Decorative Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3920591000 | 41.0% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
Product Images
AI Analysis
π¨ Acrylic Flexible Decorative Film (Flexible Adhesive Vinyl/Wrap)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What Exactly Is This Product?
Acrylic Flexible Decorative Film is typically a self-adhesive plastic sheet used for surface decoration, wrapping, or protection. It is often made from PMMA (Polymethyl Methacrylate) or other acrylic-based polymers. In international trade, its classification hinges on two factors: Material Composition and Form Factor (Self-adhesive vs. Non-self-adhesive, Film vs. Sheet).
β οΈ Critical Distinction:
- Is it a self-adhesive film? β Likely falls under Chapter 39, Heading 39.19.
- Is it a non-self-adhesive flexible film? β Likely falls under Chapter 39, Heading 39.20 or 39.26.
- Is it considered a finished decorative article? β Likely falls under Heading 39.26.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five potential HS Codes with their corresponding tax implications and reasoning:
| HS Code | Product Description | Summary of Classification Logic |
|---|---|---|
3926.90.99.89 |
Other made-up articles of plastic (General Decorative Items) | "Acrylic" is polymer/plastic; "Decorative Film" is a plastic film form. Fits the umbrella category of 'Other Plastic Articles'. |
3926.40.00.90 |
Plastic fittings for furniture, coachwork, etc. (Decorative Items) | "Acrylic" is plastic; "Decorative Film" is a decorative item. No material conflict. |
3920.59.10.00 |
Other plates, sheets, film, foil, and strip, of polymers of acrylonitrile | "Acrylic" (PMMA) fits material req; "Flexible Decorative Film" fits form req. Classified as other flexible articles under this specific polymer heading. |
3919.90.50.60 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics (Other) | Material is Acrylic (plastic); Form is film; Use is decorative. No conflict with the catch-all category for self-adhesive flat plastic shapes. |
3919.10.20.55 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics (Of polymers of acrylonitrile) | Material is Acrylic (plastic); Form is film. Fits the logic of self-adhesive plastic film based on the 'Other' category catch-all rule. |
π Key Insight:
- HS 3919 codes apply if the film is self-adhesive (has backing/glue).
- HS 3920 applies if it is a non-self-adhesive acrylic film.
- HS 3926 applies if it is a finished decorative article (not just raw film).
- The choice significantly impacts the Total Tax Rate due to different USITC Footnotes and Section 301/IEEPA applications.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: From November 10, 2025 (Including subsequent imports)
π― 1. 3926.90.99.89 β Other Made-up Articles of Plastic
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No (Standard for this category) |
π Explanation:
- "Base 5.3%": Standard Most Favored Nation (MFN) rate for general plastic articles.
- "Section 301 (7.5%)": Additional duty on certain Chinese plastic goods.
- "Section 122 (10%)": Specific surcharge for certain plastic imports under recent trade actions.
- Total 22.8%: Moderate to high tariff, but significantly lower than adhesive film categories.
π― 2. 3926.40.00.90 β Plastic Fittings for Furniture/Coachwork (Decorative)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β No |
π Explanation:
- "Base 5.3%": Same base rate as general plastic.
- "Section 301 (0%)": Key Advantage! This specific subheading may be exempt from the higher Section 301 rates.
- "Section 122 (10%)": Still applies.
- Total 15.3%: Lowest Total Tax Rate among the options. Ideal for cost optimization if customs accepts this classification.
π― 3. 3920.59.10.00 β Other Acrylic Sheets/Films (Non-Adhesive)
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Eligibility | β No |
π Explanation:
- "Base 6.0%": Standard for acrylic polymers.
- "Section 301 (25%)": High additional duty on Chinese acrylic products.
- "Section 122 (10%)": Additional surcharge.
- Total 41.0%: High Tariff. Only applicable if the product is clearly non-adhesive and classified strictly under acrylic sheets.
π― 4. 3919.90.50.60 β Self-Adhesive Plastic Film (Other)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Eligibility | β No |
π Explanation:
- "Base 5.8%": Standard for self-adhesive plastics.
- "Section 301 (25%)": High additional duty on Chinese self-adhesive plastics.
- "Section 122 (10%)": Additional surcharge.
- Total 40.8%: High Tariff. Applies if the film is self-adhesive but doesn't fit more specific subheadings.
π― 5. 3919.10.20.55 β Self-Adhesive Acrylic Film (Specific)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Eligibility | β No |
π Explanation:
- "Base 5.8%": Standard for self-adhesive acrylic films.
- "Section 301 (25%)": High additional duty on Chinese self-adhesive acrylics.
- "Section 122 (10%)": Additional surcharge.
- Total 40.8%: High Tariff. Same as above, specific to acrylic polymers in self-adhesive form.π Summary of Tax Rates:
- Lowest:3926.40.00.90(15.3%) β If classified as decorative fittings.
- Mid:3926.90.99.89(22.8%) β If classified as general plastic articles.
- Highest:3920.59.10.00,3919.90.50.60,3919.10.20.55(40.8%β41.0%) β If classified as adhesive/non-adhesive films.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Required Documentation Checklist (Missing Items = Delays)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (Acrylic/PMMA), Thickness, Width, Length, Adhesive Type (if any), Usage (Decorative). |
| β Product Photos | βοΈ | Clear images showing the roll/film, label, and application example (e.g., wrapped on a surface). |
| β Commercial Invoice | βοΈ | Must clearly state "Acrylic Flexible Decorative Film" and avoid vague terms like "Plastic Sheet" without details. |
| β Packing List | βοΈ | Detail net/gross weight, dimensions, and number of rolls. |
| β Composition Statement | βοΈ | Confirm 100% Acrylic or blend if applicable. |
| β Third-Party Test Report | βοΈ | Optional but helpful: Flammability, VOC emissions (for interior use). |
β 2. Declaration Strategy (Key Mnemonic)
π₯ "Self-Adhesive? Check 3919. Non-Adhesive? Check 3920. Finished Decor? Check 3926."
| Scenario | Correct HS Code | Incorrect Practice |
|---|---|---|
| Self-Adhesive Vinyl Wrap | 3919.90.50.60 or 3919.10.20.55 |
Declaring as 3926 (40.8% vs 15.3% risk if misclassified) |
| Non-Adhesive Acrylic Film | 3920.59.10.00 |
Declaring as 3919 (No adhesive) |
| Finished Decorative Trim/Profile | 3926.40.00.90 |
Declaring as raw film (15.3% vs 41.0%) |
| Generic Plastic Sheet | 3926.90.99.89 |
Over-specifying as "Acrylic" if it's PE/PP |
β 3. Special Handling Cases
| Case | Recommendation |
|---|---|
| OEM Custom Designs | Provide design files to prove "Decorative" intent, supporting 3926.40.00.90 (15.3%). |
| Mixed Materials | If backing is paper, it may change classification. Ensure "Plastic" dominates. |
| Sample vs. Bulk | Samples may be duty-free under de minimis if value < $800, but verify current rules. Bulk shipments are subject to full tariffs. |
| Section 122 Awareness | Be aware that 10% Section 122 applies to most of these codes. It is not avoidable unless specific exclusions apply. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.40.00.90 |
15.3% | None specific | Lowest rate if decorative fitting. High rate (41%) for adhesive films. |
| π¨π³ China | 3926.90.99.89 |
5% | None | Standard import duty. |
| πͺπΊ EU | 3926.90.99 |
0% (if compliant) | REACH, RoHS | Generally low duty, but strict chemical compliance. |
| π¬π§ UK | 3926.90.99 |
0% | UKCA, REACH | Post-Brexit rules apply. |
| π―π΅ Japan | 3926.90.99 |
5% | PSE (if electrical) | Low duty, straightforward clearance. |
π Conclusion:
- USA is the most complex market due to Section 301 (25%) and Section 122 (10%) surcharges.
- Strategic Recommendation: Try to classify under3926.40.00.90(Decorative Fittings) to achieve the 15.3% total rate, avoiding the 25% Section 301 surcharge that hits adhesive/non-adhesive films.
- Avoid3919and3920if possible, as they incur the highest total tax burden.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring "Self-Adhesive Film" as "Plastic Sheet" (3926.90)
π Consequence: If caught, back taxes + penalties. The 40.8% rate applies, not 22.8%.
β Mistake 2: Ignoring Section 122 Surcharge
π Consequence: Underestimating costs. 10% is mandatory on most of these codes.
β Mistake 3: Vague Description: "Plastic Decorative Material"
π Consequence: Customs may classify as the highest rate option (3920 or 3919) due to ambiguity.
β Mistake 4: Assuming "Acrylic" always means 3920
π Consequence: If it's self-adhesive, 3920 is incorrect. Must use 3919.
β Correct Declaration Example:
"Acrylic-Based Self-Adhesive Flexible Decorative Film for Surface Wrapping, 0.5mm Thick, Roll Form, 100% Acrylic Polymer, Model XYZ, No Electrical Components"
π― VII. Conclusion: Smart Classification, Cost Optimization
π― Remember the Strategy:
πΉ "Decorative Fitting? Aim for 3926.40 (15.3%)."
πΉ "Self-Adhesive? Expect 3919 (40.8%)."
πΉ "Non-Adhesive Acrylic? Expect 3920 (41.0%)."
πΉ "General Plastic Article? 3926.90 (22.8%)."
π Pro Tip:
- If your product is truly a finished decorative item (e.g., pre-cut shapes, trim, furniture fittings), argue for
3926.40.00.90.- If it is a raw roll intended for wrapping, it likely falls under
3919or3920, incurring higher taxes.- Consult a Customs Broker for a Pre-Ruling to confirm the classification before shipment, especially for large volumes.
π£ Immediate Action:
π Contact your customs broker with product photos and specs.
π Optimize for3926.40.00.90if possible to save 25.5% in tariffs compared to adhesive film classifications.
β¨ Professional Clearance, Starts with Accurate Classification!
πΌ Your Cost Savings Are Worth the Effort!
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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.