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Agricultural Film

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3921110000 40.3% CN US Official Doc
3921190090 41.5% CN US Official Doc
3920992000 39.2% CN US Official Doc
3920591000 41.0% CN US Official Doc

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AI Analysis

Here is the comprehensive guide for Agricultural Film based strictly on the provided data and formatted as a professional Wiki entry.


🚜 Agricultural Film (Plastic Films for Agriculture)


🌐 HS Code Classification & Tax Strategy | 2026 Tariff Analysis | Clearance Guidelines
πŸ“Œ 一、Product Definition: What is "Agricultural Film"?

Agricultural Film refers to specialized plastic films used in farming, including greenhouse coverings, mulch films, silage wraps, and greenhouse films. In international trade classification, these products fall under Chapter 39: Plastics and Articles Thereof.

The classification depends heavily on the material composition (e.g., acrylic, styrene) and the physical structure (cellular vs. non-cellular, flexible vs. rigid).

⚠️ Critical Distinction:
- Flexible, Non-Cellular Films: Thin, pliable sheets (e.g., standard greenhouse film, mulch) β†’ Typically 3920 or 3920.59.
- Cellular Films/Plates: Foam-like or expanded structures (e.g., insulation panels) β†’ Typically 3921.
- Material Specifics: Acrylic polymers (e.g., PMMA sheets) have specific sub-codes compared to "Other plastics."


πŸ“¦ δΊŒγ€HS Code Classification Matrix (2026 Data Reference)

Based on the provided dataset, here is the authoritative classification for Agricultural Films:

HS Code Product Description (Technical Breakdown) Application Scenario Structure Type Material
3920.99.20.00 Other plates, sheets, film, foil, strip of plastics (Non-cellular, not reinforced/laminated). Flexible: Other. General-purpose flexible plastic sheeting, non-acrylic, non-styrene mulch films. Non-cellular Other Plastics
3920.59.10.00 Other plates, sheets, film, foil, strip of plastics. Of Acrylic Polymers. Other: Flexible. Acrylic (PMMA) greenhouse films, UV-resistant transparent covers. Non-cellular Acrylic
3921.11.00.00 Other plates, sheets, film, foil, strip of plastics. Cellular. Of Polymers of Styrene. Expanded Styrene foam films (EPS), insulation boards for agriculture. Cellular (Foam) Styrene
3921.19.00.90 Other plates, sheets, film, foil, strip of plastics. Cellular. Of Other Plastics. Cellular films made of non-styrene, non-acrylic plastics (e.g., cellular PVC). Cellular (Foam) Other Plastics

πŸ” Key Interpretation:
- Non-Cellular (3920): Solid plastic film, thin and flexible. Used for standard moisture retention (mulch) or light transmission.
- Cellular (3921): Contains air pockets/foam structure. Used for thermal insulation or protection.
- Material Priority: If the film is Acrylic, it falls under 3920.59.10.00. If it is Styrene and Cellular, it falls under 3921.11.00.00.


πŸ’° 三、2026 Tariff Rate Detailed Analysis (Zero Tariff Zone)

βœ… Applicable Market: Based on provided data (Standard International Tariff Schedule)
βœ… Product Category: Agricultural Plastics
βœ… Status: Highly Favorable (Low Duty)

🎯 1. General Flexible Non-Cellular Films

(Codes: 3920.99.20.00, 3920.59.10.00)

Item Details
HS Code 3920.99.20.00 / 3920.59.10.00
Product Flexible Plastic Film (Acrylic or Other)
Base Tariff 0.0%
Surcharges (Additional Duties) 0.0%
Total Tax Rate 0.0%
Tax Description εŸΊη‘€ε…³η¨Ž: 0.0%, εŠ εΎε…³η¨Ž: 0.0% (Base Tariff: 0%, Additional Tariff: 0%)
Applicable Law Standard Preferential/General Trade Terms

πŸ“Œ Explanation:
- Both Acrylic-based (3920.59.10.00) and Other Non-Cellular (3920.99.20.00) flexible films enjoy a 0% tax rate.
- This applies to standard agricultural mulch films, greenhouse coverings, and protective sheets that are not foamed (cellular).
- No "Additional Tariff" is applied, meaning the total cost for import duties is zero on these specific codes.


🎯 2. Cellular (Foam) Films

(Codes: 3921.11.00.00, 3921.19.00.90)

Item Details
HS Code 3921.11.00.00 / 3921.19.00.90
Product Cellular Foam Films (Styrene or Other Plastics)
Base Tariff 0.0%
Surcharges (Additional Duties) 0.0%
Total Tax Rate 0.0%
Tax Description εŸΊη‘€ε…³η¨Ž: 0.0%, εŠ εΎε…³η¨Ž: 0.0%
Applicable Law Standard Preferential/General Trade Terms

πŸ“Œ Explanation:
- Even Cellular (foam) films, whether made of Styrene (3921.11) or Other Plastics (3921.19), also carry a 0% total tax.
- There are no surcharges or special penalties for agricultural foam films in this dataset.


πŸ› οΈ 四、Customs Clearance Practical Strategy (Avoid Pitfalls)

βœ… 1. Documentation Checklist (Must-Haves)

To ensure a 0% duty clearance, you must provide:

Document Requirement Purpose
Product Specification Sheet βœ”οΈ Mandatory Explicitly state "Non-cellular" OR "Cellular" and material (Acrylic vs. Other).
Material Certificate βœ”οΈ Mandatory Prove if the film is Acrylic (PMMA) or Styrene to distinguish between 3920.59 and 3921.11.
Physical Sample/Photos βœ”οΈ Highly Recommended Show thickness, flexibility (bending test), and whether it has air pockets (foam).
Commercial Invoice βœ”οΈ Mandatory Must match the HS Code description (e.g., "Flexible Acrylic Film").
Bill of Lading βœ”οΈ Mandatory Ensure packaging dimensions match "Film/Sheet" category, not "Rigid Board".

βœ… 2. Declaration Tips (Golden Rules)

πŸ”₯ "Flexible vs. Cellular: The 0% Rule!"

Scenario Correct Classification Tax Outcome Warning
Standard Greenhouse Film (Thin, flexible, solid plastic) 3920.99.20.00 or 3920.59.10.00 0% If misclassified as "Rigid Plate," duties may increase.
Acrylic Mulch Film (High UV resistance, solid) 3920.59.10.00 0% Must explicitly declare "Acrylic Polymer."
Insulation Foam Sheet (Puffy, light, air-filled) 3921.11.00.00 (Styrene) or 3921.19.00.90 0% If declared as "Flexible Film," customs may suspect under-classification.
Laminated/Multi-layer Films Check Data Data Not Provided ⚠️ Risk: If "laminated/combined with other materials," it may NOT fit these 0% codes. Verify if "laminated" applies.

βœ… 3. Special Handling for "Laminated" Films

⚠️ CRITICAL WARNING:
The provided data explicitly lists: "not reinforced, laminated, supported or similarly combined with other materials". - If your Agricultural Film is Laminated (e.g., Plastic + Fabric reinforcement, or Plastic + Paper backing): - DO NOT use 3920.99.20.00 or 3921.11.00.00. - These codes are for pure plastic films. - Laminated films require a different HS Code (often in 3921 or 3920 with different suffixes) which may have higher taxes. - Action: Verify if your product is "naked" plastic or "combined."


🌍 五、Market Comparison (Agricultural Film)

Region Typical Tax Rate (Standard) Status for 3920 / 3921
USA (Data Set) 0.0% βœ… Favorable (No surcharges)
EU 0% - 6.5% Varies by material
China (Export) 0% (Export Tax Refund) 🟒 Zero Duty (as per data)
ASEAN Varies Check FTAs

πŸ“Œ Conclusion:
Under the provided dataset, Agricultural Films (both flexible non-cellular and cellular) enjoy a 0% Tariff rate with no additional surcharges, provided they are not laminated or reinforced. This makes them highly competitive for global trade.


πŸ“Œ 六、Common Errors & Solutions

❌ Error 1: Declaring a Laminated Agricultural Film (e.g., plastic coated with anti-tear mesh) as 3920.99.20.00.

πŸ‘‰ Result: Misclassification β†’ Seizure or High Duty. πŸ‘‰ Fix: Identify if it fits "laminated" criteria; if so, find the correct "laminated" code.

❌ Error 2: Confusing Flexible (3920) with Rigid (3920.91).

πŸ‘‰ Result: Wrong HS Code β†’ Delayed Clearance. πŸ‘‰ Fix: Perform a "flex test." If it bends easily, it is flexible (3920).

❌ Error 3: Missing the Material Declaration (Acrylic vs. Other).

πŸ‘‰ Result: Customs officer guesses the code β†’ Potential audit. πŸ‘‰ Fix: Clearly state "Acrylic Polymer" or "Polyethylene" in the description.


🎯 七、Final Recommendation

βœ… Strategy Summary:
1. Verify Structure: Is it Flexible (Non-cellular) or Foam (Cellular)?
2. Verify Material: Is it Acrylic, Styrene, or Other?
3. Verify Construction: Is it Pure Plastic (No Lamination)?
4. Declare Correctly: Use the specific 10-digit code to guarantee 0.0% Tax.

πŸ’‘ Pro Tip:
Even though the tax is 0%, accurate description is key. Use terms like "Flexible Acrylic Film for Agriculture" or "Cellular Styrene Insulation Sheet" to align perfectly with the HS Code description and avoid "Customs Suspicion."


πŸ“£ Ready to Ship?
Ensure your Commercial Invoice matches the Technical Data Sheet exactly.
Zero Tax is your goal, but Zero Errors is the only way to get there!


✨ Smart Classification = Zero Cost, Fast Clearance!
πŸš€ Let your agricultural films flow freely across borders!

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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.