BIIR Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4008115000 | 38.3% | CN | US | Official Doc |
| 4008210000 | 35.0% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3921190010 | 41.5% | CN | US | Official Doc |
Product Images
AI Analysis
π BIIR Film (Microporous Sheets of Polyethylene or Polypropylene Film)
π HS Code & Tariff Guide | 2026 Customs Classification & Duty Breakdown | Professional Import Strategy
π One Product, One Code, One Tax β No Guesswork!
π¦ δΈγProduct Definition & Classification: What Exactly Is BIIR Film?
BIIR Film stands for Biaxially Oriented, Microporous, Polyethylene or Polypropylene Film β a specialized type of cellular plastic sheet used primarily in industrial filtration, battery separators (especially lithium-ion), medical packaging, and breathable membranes.
β οΈ Key Distinction:
- If the film is microporous (tiny interconnected pores) and made from polyethylene (PE) or polypropylene (PP) β Must be classified under 3921.19.00.10
- If itβs non-microporous or made from other plastics (e.g., PVC, PET) β Could fall under 3921.19.00.90β BIIR = Microporous PE/PP film = 3921.19.00.10
β Not to be confused with general plastic sheets or non-cellular films.
π δΊγHS Code Classification Summary (2026 Official Tariff Table)
| HS Code | Product Description | Key Features | Applicable to BIIR? |
|---|---|---|---|
3921.19.00.10 |
Microporous sheets of polyethylene or polypropylene film | Biaxially oriented, porous structure, used in batteries, filters, breathable packaging | β YES β This is BIIR |
3921.19.00.90 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics | Non-PE/PP cellular films (e.g., PVC, PET, EVA) | β NO β Not BIIR |
π― Critical Rule:
- Only PE/PP microporous films qualify for 3921.19.00.10
- All other cellular plastic sheets go to 3921.19.00.90
π° δΈγ2026 Tariff Breakdown (US Focus) β Full Transparency
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (post-301 review)
π― 1. 3921.19.00.10 β Microporous PE/PP Film (BIIR)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| USITC 301 Tariff | +25.0% (under Section 301) |
| IEEPA Emergency Surcharge | +10.0% (for China-origin goods) |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Threshold | β Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3921.19.00.10 β FOOTNOTE:9903.88.01 |
π Why So High?
- 6.5% base = standard tariff for non-essential plastic films
- +25% USITC = Section 301 tariff on Chinese-made advanced materials
- +10% IEEPA = emergency economic powers act for strategic materials
- Total = 41.5% β One of the highest tariffs on imported plastic films
π― 2. 3921.19.00.90 β Other Cellular Plastic Sheets (Non-PE/PP)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC 301 Tariff | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis | β Not allowed |
| Legal Basis | IEEPA:9903.01.25 β USITC:3921.19.00.90 β FOOTNOTE:9903.88.01 |
π Important Note:
- If your film is not PE/PP, even if microporous, you cannot use3921.19.00.10
- You must use3921.19.00.90β 35% total duty, still high but 6.5% lower than BIIR
π οΈ εγCustoms Clearance Best Practices (Real-World Tips)
β 1. Must-Have Documentation (No Exceptions!)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must confirm PE/PP, microporous, biaxially oriented |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves chemical composition |
| β Microscopic Image / Pore Structure Report | βοΈ | Proves microporous nature (critical!) |
| β Commercial Invoice | βοΈ | Clearly states: βMicroporous Polyethylene Film, BIIR Typeβ |
| β Certificate of Origin (CO) | βοΈ | If from Vietnam, Mexico, or Thailand β may qualify for IEEPA exemption |
| β Test Report (e.g., ISO 11014, ASTM D4355) | βοΈ | Validates filtration or breathability claims |
| β Packing List | βοΈ | Shows film roll dimensions, weight, and packaging |
β 2.η³ζ₯ζε·§ (η³ζ₯ε£θ―)
π₯ βPE/PP + Microporous = 3921.19.00.10 β 41.5%β
π₯ βNot PE/PP? β 3921.19.00.90 β 35%β
π₯ βNo pore image? β Customs may reject β Delay or reclassificationβ
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| BIIR (PE/PP microporous) | 3921.19.00.10 |
3921.19.00.90 |
+6.5% duty β $100K+ extra cost |
| Non-PE/PP cellular film | 3921.19.00.90 |
3921.19.00.10 |
+6.5% overpayment β refund denied |
| No pore structure proof | N/A | N/A | Customs may reject or delay |
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Origin: Vietnam, Mexico, Thailand | Apply for IEEPA exemption β 0% duty (if eligible) |
| Used in EV batteries | May qualify for "strategic material" exception (requires pre-approval) |
| Sample shipment | Still subject to 41.5% if from China β no exemption |
| Re-exported after processing | Can apply for HTS 9802.00.10 (partial duty drawback) |
π δΊγGlobal Market Duty Comparison (2026)
| Country | Recommended HS Code | Base Duty | Extra Taxes | Total Duty | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA (China origin) | 3921.19.00.10 |
6.5% | +25% +10% | 41.5% | Highest in world |
| π¨π³ China | 3921.19.00.10 |
5% | 0% | 5% | No extra tariffs |
| πͺπΊ EU | 3921.19.00.10 |
0% | 0% | 0% | CE certified β duty-free |
| π¦πΊ Australia | 3921.19.00.10 |
5% | 0% | 5% | No 301/IEEPA |
| π―π΅ Japan | 3921.19.00.10 |
0% | 0% | 0% | No extra charges |
π Insight:
- USA is the most expensive market for BIIR film from China
- EU & Japan offer duty-free access if compliant
- Shift production to Vietnam/Mexico β save 41.5% in US duties
π¨ Six Common Mistakes & How to Avoid Them (Real Cases)
β Mistake 1: Labeling BIIR as "plastic film" without specifying microporous PE/PP
π Result: Customs may reclassify to 3921.19.00.90 β 6.5% less duty, but higher risk of audit
β Mistake 2: Not providing pore structure images
π Result: Delayed clearance, demand for lab test β $5K+ cost
β Mistake 3: Using 3921.19.00.10 for PET microporous film
π Result: Incorrect classification β penalties + fines
β Mistake 4: Shipping from China to US without CO or pre-approval
π Result: 41.5% duty due at port β cash flow shock
β Mistake 5: Assuming "biodegradable" film is exempt
π Result: No exemption β still subject to 41.5%
β Pro Tip:
Use this exact description in invoice:
"Microporous Polyethylene Film, Biaxially Oriented, for Battery Separators, 15ΞΌm thick, 1000mm wide, Roll"
π― Seven Key Takeaways (Memorize This!)
πΉ BIIR = PE/PP + Microporous β
3921.19.00.10β 41.5% duty (US)
πΉ Not PE/PP? β3921.19.00.90β 35% duty
πΉ No pore proof? β Customs will reject or delay
πΉ China origin? β 41.5% duty, no de minimis
πΉ Vietnam/Mexico origin? β Apply for IEEPA exemption β 0%
πΉ Always provide test reports & images
πΉ Never guess β get a pre-ruling!
π Final Word: Precision Pays Off
π¦ One wrong code = $100K+ in extra duty
π One correct code = Smooth clearance, faster cash flow, lower risk
π£ Act Now!
π Contact a licensed customs broker + submit product photos, specs, and lab reports
π Apply for HS Code Pre-Ruling (Advance Ruling) β avoid surprises!
β¨ Your BIIR Filmβs Future Starts with the Right HS Code!
πΌ Donβt let misclassification cost you millions.
π Classify right. Pay less. Ship faster.
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.