Acrylic Plastic Gift Box Packaging Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
Product Images
AI Analysis
πΌοΈ Acrylic Plastic Gift Box Packaging Film (Packaging Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: Do You Really Understand "Acrylic Plastic Film"?
"Acrylic Plastic Gift Box Packaging Film" refers to thin plastic sheets or films primarily used for wrapping, protecting, or displaying acrylic gift boxes. In international trade, the classification hinges on two critical factors: Material Composition (Plastic) and Primary Function/Form (Film vs. Finished Packaging Item vs. General Plastic Article).
Key Distinctions:
- Plastic Film (3921): Used for wrapping, covering, or surface protection. The focus is on the film aspect.
- Packaging Container (3923): Used to contain or wrap goods as a functional package. Focus is on the packaging utility.
- Other Plastic Article (3926): A catch-all for plastic items not specifically described elsewhere. Often used when the form is ambiguous or not strictly a "film" or "package."
β οΈ Critical Classification Point:
- If the product is essentially a sheet/film used to wrap or cover the box β Chapter 3921
- If the product is a bag, sleeve, or wrap specifically designed for packaging β Chapter 3923
- If the product is a rigid or semi-rigid plastic item not fitting film or package definitions β Chapter 3926
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (China to US) |
|---|---|---|---|
3921.90.50.50 |
Other plastic plates, sheets, film, etc., not specified elsewhere | General plastic wrapping film, protective film | 39.8% |
3923.90.00.80 |
Other articles for the conveyance or packaging of goods | Plastic sleeves, shrink wrap, gift box wraps | 38.0% |
3926.90.99.89 |
Other articles of plastics, not specified elsewhere | Ambiguous plastic packaging items, non-film plastic wraps | 22.8% |
3921.90.40.10 |
Other plastic plates, sheets, film, etc. (specific sub-category) | Standard plastic films meeting specific classification criteria | 39.2% |
3926.90.48.00 |
Other plastic articles, other than those specified elsewhere | Rigid or semi-rigid plastic packaging components | 13.4% |
π Key Reminder:
- 3921 codes are for films/sheets. High tariffs due to Section 301 and IEEPA.
- 3923 codes are for packaging articles. Also subject to high tariffs.
- 3926 codes are for miscellaneous plastic items. Some sub-categories have lower tariff rates (e.g., 13.4% for 3926.90.48.00).
- Classification depends on physical form and primary use.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 (for subsequent imports)
π― 1. 3921.90.50.50 β Plastic Film (Other)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | Base: 3921.90.50.50 β 301: Footnote 9903.88.01 β IEEPA: 9903.01.25 |
π Explanation:
- This code falls under "Plastic Films." It is subject to the standard 25% Section 301 tariff and 10% IEEPA tariff.
- Total 39.8% is a high cost. Must be factored into pricing strategies.
π― 2. 3923.90.00.80 β Plastic Packaging Articles
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 3923.90.00.80 β 301: Footnote 9903.88.01 β IEEPA: 9903.01.25 |
π Explanation:
- This code is for "Packaging Articles."
- Total 38.0% is slightly lower than 3921.90.50.50 but still high.
- Classification as a "packaging article" rather than a "film" may slightly reduce the base tariff, but additional taxes remain the same.
π― 3. 3926.90.99.89 β Other Plastic Articles (Miscellaneous)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 3926.90.99.89 β 301: Footnote 9903.88.01 β IEEPA: 9903.01.25 |
π Explanation:
- This code is a catch-all for plastic items not classified as films or packaging.
- Significantly lower total tariff (22.8%) due to reduced Section 301 rate (+7.5% vs +25%).
- Risk: Misclassification risk is higher. Must justify why it is not a "film" or "package."
π― 4. 3921.90.40.10 β Plastic Film (Specific Sub-category)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 3921.90.40.10 β 301: Footnote 9903.88.01 β IEEPA: 9903.01.25 |
π Explanation:
- Similar to3921.90.50.50but may have a slightly lower base tariff.
- Total 39.2% is still high.
- Applicable if the film meets specific technical criteria for this sub-category.
π― 5. 3926.90.48.00 β Other Plastic Articles (Specific Sub-category)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | +0.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 3926.90.48.00 β 301: Footnote 9903.88.01 β IEEPA: 9903.01.25 |
π Explanation:
- Lowest Tariff Rate (13.4%)!
- No Section 301 Additional Tariff (+0.0%) for this specific sub-category.
- High Risk: This code is for "Other Plastic Articles." Must prove the item is not a "film" or "package."
- Opportunity: If the product can be justified as a specific type of plastic article under this code, it offers significant cost savings.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (All Necessary)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Details: Material (Acrylic Plastic), Dimensions, Thickness, Transparency |
| β Product Photos (Clear) | βοΈ | Show form factor: Is it a sheet, bag, sleeve, or rigid piece? |
| β Commercial Invoice | βοΈ | Must clearly describe product as "Plastic Film," "Packaging Wrap," or "Plastic Article" |
| β Packing List | βοΈ | Itemize quantities, weights, and packaging details |
| β Certificate of Origin (CO) | βοΈ | If applicable for preferential rates (not available for CN to US) |
| β Third-Party Test Report | βοΈ | FDA, REACH, or RoHS compliance (if required) |
β 2. Classification Strategy (Key Mantra)
π₯ βForm Determines Code, Use Determines Rate, Misclassification Costs Big!β
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Product is a thin sheet/film for wrapping | 3921.90.50.50 (39.8%) |
3926.90.99.89 (22.8%) |
Overpayment of 17% if correctly classified as film |
| Product is a sleeve/bag for gift box | 3923.90.00.80 (38.0%) |
3921.90.50.50 (39.8%) |
Overpayment of 1.8% if classified as film |
| Product is ambiguous plastic item | 3926.90.99.89 (22.8%) |
3921.90.50.50 (39.8%) |
Savings of 17% if justified as "other article" |
| Product is specific plastic article | 3926.90.48.00 (13.4%) |
3921.90.50.50 (39.8%) |
Savings of 26.4% if justified under 3926.90.48.00 |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Product is both film and packaging | Classify based on primary function. If primarily for wrapping, use 3921. If primarily for containing, use 3923. |
| Product is rigid plastic sheet | Consider 3926.90.48.00 (13.4%) if it doesnβt fit film definition. Provide engineering drawings to prove rigidity. |
| OEM Custom Packaging | Provide customer contract and design specs. Avoid generic descriptions like "Plastic Film." |
| Mixed Container (Film + Accessories) | Separate items. Film goes to 3921/3923, accessories may go to different codes. Donβt lump together. |
π V. Global Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.48.00 |
13.4% | FDA/REACH | Best option if justified. Avoid 3921/3923 due to high taxes. |
| π¨π³ China | 3921.90.50.50 |
~5% | CCC | No additional tariffs. |
| πͺπΊ EU | 3921.90.50.50 |
0% (if EUTR compliant) | REACH | No additional tariffs. |
| π¬π§ UK | 3921.90.50.50 |
0% | UKCA | No additional tariffs. |
| π¨π¦ Canada | 3921.90.50.50 |
0% | CE/Canada Standards | No additional tariffs. |
π Conclusion:
- USA is the only major market with high additional tariffs on plastic packaging/film from China.
- Strategic Goal: Try to classify under3926.90.48.00(13.4%) if possible.
- Fallback: If classified as film (3921) or package (3923), budget for ~38-40% tariff.
π VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Calling it "Plastic Film" when itβs a rigid plastic sleeve.
π Consequence: Classify under 3921 (39.8%) instead of 3926 (13.4%). Overpay 26.4%.
β Mistake 2: Calling it "Packaging" when itβs just a wrapping sheet.
π Consequence: Classify under 3923 (38.0%) instead of 3921 (39.8%). Small difference, but inconsistency with customs data.
β Mistake 3: No clear product description on invoice.
π Consequence: Customs officer assigns default code (often highest tariff). Delays + Higher Costs.
β Mistake 4: Using "Acrylic" without clarifying itβs plastic film.
π Consequence: Confusion with "Acrylic Sheet" for signage (different HS Code). Misclassification.
β Correct Approach:
"Plastic Packaging Film, Acrylic Material, Thickness 0.1mm, Used for Gift Box Wrapping, Model XYZ, Non-Industrial"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ βFilm vs. Package vs. Article, Code Changes Cost!β
πΉ β3926.90.48.00 is the Golden Key (13.4%), 3921/3923 are the Traps (38-40%)!β
πΉ βHS Code is Life, Tariff is Price, Classification is Profit!β
π Pro Tip:
If your product is originally produced in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption, reducing tariffs to 0-5%.
Recommendation: Apply for Advance Ruling (Pre-classification) with US Customs (CBP) to confirm the correct HS Code and avoid post-entry audits.
π£ Immediate Action:
π Contact a Professional Customs Broker
πΈ Provide Product Photos + Specifications
π Apply for HS Code Advance Ruling
π° Let Your Packaging Film Clear Customs Smoothly, Efficiently, and Profitably!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Cost Deserves Precise Calculation!
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.