Acrylic Plastic 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 |
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AI Analysis
π¨ Acrylic Plastic Packaging Film
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Really Know "Acrylic Film"??
Acrylic Plastic Packaging Film is a versatile material primarily composed of Polymethyl Methacrylate (PMMA) or similar acrylic polymers. In international trade, its classification depends heavily on its physical form (film vs. other shapes) and specific usage (packaging vs. general plastics). Misclassification can lead to significant tax discrepancies due to the complex structure of US tariffs (Base + Section 301 + Section 122).
β οΈ Key Distinction Point:
- Is it a thin, flexible sheet/film? β Likely falls under Chapter 39, Heading 3921.
- Is it a rigid plastic article or non-specific packaging container? β Likely falls under Chapter 39, Heading 3923 or 3926.
- Critical Warning: Tariff rates vary drastically from 13.4% to 39.8% based on the subtle difference between "Film" and "Other Plastic Articles".
π¦ II. HS Code Classification Matrix (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
3921.90.50.50 |
Acrylic Plastic Packaging Film, Material: Plastic, Form: Film, Classified as Other Plastic Films | Flexible sheets, protective covers, thin packaging wraps | 39.8% | Base: 4.8%, Sec 301: 25.0%, Sec 122: 10% |
3923.90.00.80 |
Acrylic Plastic Packaging Film, Material: Plastic, Used for Packaging, Classified as Other Plastic Packing Articles | Bags, pouches, specific packaging containers made of acrylic | 38.0% | Base: 3.0%, Sec 301: 25.0%, Sec 122: 10% |
3926.90.99.89 |
Acrylic Plastic Packaging Film, Material: Plastic, Form: Other Plastic Articles, Non-Specific Use | General plastic items, rigid acrylic sheets, non-film forms | 22.8% | Base: 5.3%, Sec 301: 7.5%, Sec 122: 10% |
3921.90.40.10 |
Acrylic Plastic Packaging Film, Material: Plastic, Form: Film, Meets Plastic Film Classification Requirements | Standard compliant plastic films, flexible acrylic sheets | 39.2% | Base: 4.2%, Sec 301: 25.0%, Sec 122: 10% |
3926.90.48.00 |
Acrylic Plastic Packaging Film, Material: Plastic, Form: Plastic Articles, Classified as Other Plastic Articles | General plastic articles (lowest tariff option among these) | 13.4% | Base: 3.4%, Sec 301: 0.0%, Sec 122: 10% |
π Focus Reminder:
-3921.90.50.50and3921.90.40.10are high-tariff film categories (β40%) due to 25% Section 301 duties.
-3926.90.48.00offers the lowest burden (13.4%) but requires the product to be classified strictly as an "Other Plastic Article" rather than a "Film" or "Packaging Article".
- Section 122 (10%) applies to all Chinese-origin acrylic plastic films/articles under the current trade policy.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current Trade Regulations (Including Section 122 & 301)
π― 1. 3921.90.50.50 & 3921.90.40.10 ββ Plastic Films (High Tariff Zone)
| Item | Content |
|---|---|
| Base Tariff | 4.8% (3921.90.50.50) / 4.2% (3921.90.40.10) |
| Section 301 Surcharge | +25% (Standard rate for plastic films under Chapter 39) |
| Section 122 Surcharge | +10% (Specific to certain plastic articles/films) |
| Total Effective Rate | 39.8% / 39.2% |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3921.90 β USITC:3921.90.50.50 β Footnote:Sec301 β Footnote:Sec122 |
π Explanation:
- These codes are classified under "Plastic Films, Sheets, Tubes & Hoses".
- The 25% Section 301 duty is heavily applied here because acrylic films are often seen as competitive imports.
- Total ~40% makes this category very costly for importers.
π― 2. 3923.90.00.80 ββ Other Plastic Packing Articles (High Tariff Zone)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3923.90 β USITC:3923.90.00.80 β Footnote:Sec301 β Footnote:Sec122 |
π Note:
- If the acrylic material is formed into a bag, pouch, or specific packaging container, it falls here.
- Despite being "packaging," it still attracts the full 25% Section 301 surcharge.
π― 3. 3926.90.99.89 ββ Other Plastic Articles (Moderate Tariff Zone)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% (Reduced rate for certain plastic articles) |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3926.90 β USITC:3926.90.99.89 β Footnote:Sec301(7.5%) β Footnote:Sec122 |
π Strategy:
- If the product is not a thin film and not a standard packaging bag, but a rigid acrylic item or general plastic article, this code is more favorable than the 3921/3923 options.
π― 4. 3926.90.48.00 ββ Other Plastic Articles (Lowest Tariff Option)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% (Exempted or not applicable to this specific subheading) |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3926.90 β USITC:3926.90.48.00 β Footnote:Sec122 |
π Key Advantage:
- This is the most cost-effective code in the list.
- It does not attract the 25% Section 301 duty.
- Risk: Must strictly qualify as "Other Plastic Articles" and not be deemed a "Film" or "Packaging Article" by CBP.
π οΈ IV. Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| β Product Specifications | βοΈ | Define thickness, width, transparency, and whether it's rigid or flexible. |
| β Material Composition Statement | βοΈ | Confirm "100% Acrylic" or polymer type to rule out other plastic categories. |
| β Product Photos | βοΈ | Show the physical form: Is it a roll (film)? A sheet (article)? A bag (packaging)? |
| β Commercial Invoice | βοΈ | Clearly state: "Acrylic Plastic Packaging Film" + HS Code. |
| β Packing List | βοΈ | Detail dimensions and weight per unit. |
| β Structure Diagram (if rigid) | βοΈ | Helps prove it's an "Article" (3926) rather than a "Film" (3921). |
β 2. Declaration Tips (Critical Mnemonic)
π₯ "Film is Expensive, Articles are Cheaper, Form Dictates the Price!"
| Scenario | Correct HS Code | Wrong Approach | Result |
|---|---|---|---|
| Thin, flexible acrylic sheet/roll | 3921.90.50.50 |
Declare as "Plastic Article" | β οΈ Risk of reclassification & penalties |
| Acrylic bag/pouch/container | 3923.90.00.80 |
Declare as "Film" | β οΈ Incorrect use of code |
| Rigid acrylic sheet/plastic part | 3926.90.48.00 |
Declare as "Film" | β Best for cost savings |
| Any Chinese-origin acrylic plastic | N/A | Ignore Section 122 | β 10% penalty undercharged |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Is it a "Film" or "Sheet"? | If thickness < 1mm and flexible β Film (3921). If thicker/rigid β Article (3926). |
Can we use 3926.90.48.00? |
Only if the product is not primarily defined as a packaging film or bag. Consult a broker to verify "Other Plastic Article" status. |
| Section 122 Applicability | Always applies to acrylic plastics from China. Do not try to avoid it; factor it into your cost model. |
| OEM/Custom Products | Provide design specs to justify classification as a specific "Article" rather than generic "Film". |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Certification/Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.48.00 |
13.4% (Lowest) | Section 122 (10%) + No Sec 301 if classified correctly |
| π¨π³ China | 3926.90.48.00 |
~3-5% | Standard import tariff, no high surcharges |
| πͺπΊ EU | 3920.62.00 / 3926.90 |
~4-6% | VAT applies. No Section 301/122 equivalent. |
| π¬π§ UK | 3926.90.90 |
~5% | Post-Brexit tariffs. Check UK TRAC. |
| π¦πΊ Australia | 3926.90.00 |
~5% | GSP not applicable for China. |
π Conclusion:
- USA is the most complex market due to the 25% Section 301 and 10% Section 122.
- Strategic Goal: Try to classify as3926.90.48.00to save ~25% in taxes compared to film classifications.
- Risk Management: Ensure the product definition supports "Other Plastic Articles" to avoid CBP reclassification penalties.
π VI. Common Mistakes & Pitfall Guide (Lessons from the Field)
β Mistake 1: Declaring a flexible acrylic sheet as "Other Plastic Articles" (3926) to save tax.
π Consequence: CBP inspects and determines it's a "Film" β Back taxes of ~25% + Interest + Penalties!
β Mistake 2: Ignoring Section 122.
π Consequence: Underpayment of 10% β Immediate audit flag.
β Mistake 3: Confusing "Packaging Film" (3921) with "Packaging Article" (3923).
π Consequence: Both are high tax (~39%), but descriptions must match the physical product exactly.
β Correct Approach:
"Acrylic Plastic Sheet, Rigid, 2mm Thickness, for Display Case Panels, Model AC-200" β Declare as
3926.90.48.00.
"Acrylic Plastic Film, Flexible, 0.1mm Thickness, for Book Cover Wrap" β Declare as3921.90.50.50.
π― VII. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Golden Rule:
πΉ "Flexible = Film = High Tax (~40%)"
πΉ "Rigid/Article = Low Tax (~13.4%)"
πΉ "Section 122 = Always 10%"πΉ "HS Code Saves Money, Wrong Code Costs Fortune!"
π Pro Tip:
If you have flexible acrylic film, check if there are exclusions or if you can modify the product (e.g., thicker, rigid) to qualify for 3926.90.48.00.
For any high-value shipments, apply for a CBP Advance Ruling to lock in the classification and avoid post-entry audits.
π£ Immediate Action:
π Consult a licensed Customs Broker
π Prepare Product Specs (Thickness, Flexibility, Usage)
π Optimize your HS Code to save up to 26% in tariffs!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved in Duties is Pure Profit!
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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.