Color Dry Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3920591000 | 41.0% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3926909400 | 35.0% | CN | US | Official Doc |
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AI Analysis
π¨ Color Dry Film (彩θ²ε°ε·η¨θθ / 彩θ²η»ηΊΉθ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Know "Color Dry Film"?
"Color Dry Film" generally refers to plastic films used in color printing processes. In international trade, these products are classified based on their material composition (e.g., general plastic, acrylic polymer) and specific surface characteristics (e.g., textured/fine pattern).
Key Classification Criteria: * General Plastic Films: Standard plastic films used for printing. * Acrylic Polymer Films: Films made specifically from acrylic polymers. * Textured Films: Films with specific surface patterns (e.g., "fine texture").
β οΈ Critical Distinction:
- If the film is a general plastic film without specific texture descriptions, it usually falls under 3921 or 3920 (depending on the polymer type).
- If the film is specified as "Color Fine Texture Film" (彩θ²η»ηΊΉθ), it may be classified under 3926.90.94.00.
- Acrylic-based films have their own specific heading under 3920.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the possible HS Codes for "Color Dry Film" products:
| HS Code | Product Description | Material/Type | Key Feature |
|---|---|---|---|
3921.90.40.90 |
Plastic Film, for Color Printing | Plastic | General plastic film |
3921.90.50.50 |
Plastic Film, for Color Printing | Plastic | General plastic film (different sub-heading) |
3920.59.10.00 |
Plastic Film, for Color Printing | Acrylic Polymer | Specific to acrylic material |
3920.99.20.00 |
Plastic Film, for Color Printing | Other Plastic | Other plastic materials not elsewhere specified |
3926.90.94.00 |
Color Fine Texture Film | Plastic | Specifically textured/fine pattern |
π Key Reminder:
- 3921/3920: Apply to plastic films (rigid, flexible, etc.). The distinction often lies in the specific polymer type (acrylic vs. other plastics).
- 3926: Apply to other articles of plastic. The code3926.90.94.00is specifically for "Color Fine Texture Film", implying a specific end-use or physical characteristic that distinguishes it from standard films.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Additions)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025 onwards (including subsequent imports)
π― 1. General Plastic Films for Color Printing (3921.90.40.90 & 3921.90.50.50)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (3921.90.40.90) / 4.8% (3921.90.50.50) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% (3921.90.40.90) / 39.8% (3921.90.50.50) |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- Section 301 (25%): Standard additional tariff on Chinese goods.
- Section 122 (10%): Additional tariff under the International Emergency Economic Powers Act (IEEPA).
- Total Burden: These films face a heavy tariff burden of ~39-40%.
π― 2. Acrylic Polymer Film (3920.59.10.00)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41% |
| De Minimis Exemption | β Not Eligible |
π Note:
- Acrylic films have a higher base tariff (6.0%) compared to general plastic films (4.2-4.8%).
- Consequently, the total tax rate is higher (41.0%).
π― 3. Other Plastic Films (3920.99.20.00)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Eligible |
π Note:
- Classified under "Other Plastic" films.
- Tax rate is similar to general plastic films in Chapter 3921.
π― 4. Color Fine Texture Film (3926.90.94.00)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible |
π Key Advantage:
- This code has a 0% base tariff, which significantly reduces the overall tax burden.
- Total rate of 35% is the lowest among all listed options.
- Crucial: This lower rate applies ONLY if the product is specifically classified as "Color Fine Texture Film" (彩θ²η»ηΊΉθ). If it is a standard film, this code is incorrect.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Document Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state material (e.g., Acrylic, PE, PVC) and surface treatment (e.g., Fine Texture, Smooth). |
| β Product Photos | βοΈ | High-res photos showing texture/pattern are critical for 3926.90.94.00 classification. |
| β Commercial Invoice | βοΈ | Must match the HS Code description precisely. |
| β Packing List | βοΈ | Include dimensions, weight, and quantity. |
| β Material Declaration | βοΈ | Explicitly state polymer type (e.g., "Acrylic Polymer" vs. "General Plastic"). |
β 2. Classification Strategy (Key Mantra)
π₯ "Material First, Texture Second; 0% Base Rate Saves Money!"
| Scenario | Recommended HS Code | Total Tax Rate | Reason |
|---|---|---|---|
| Standard Color Printing Film (Plastic, no special texture) | 3921.90.40.90 or 3921.90.50.50 |
39.2% - 39.8% | General plastic film classification. |
| Acrylic Polymer Film | 3920.59.10.00 |
41.0% | Higher base rate due to material. |
| Other Plastic Film | 3920.99.20.00 |
39.2% | Catch-all for other plastics. |
| Color Fine Texture Film (Specific Pattern) | 3926.90.94.00 |
35.0% | Lowest Total Rate! Must prove "fine texture" characteristic. |
β οΈ Warning:
- Do NOT misclassify a standard film as3926.90.94.00to save 4-6%. Customs may reclassify it and impose penalties.
- Ensure the product physically exhibits the "fine texture" described in the HS Code description for3926.90.94.00.
β 3. Special Handling
| Situation | Advice |
|---|---|
| OEM/Custom Order | Provide client specs and material certificates. |
| Mixed Shipments | If shipping both textured and smooth films, declare separately to avoid classification errors. |
| Proof of Texture | If using 3926.90.94.00, provide close-up photos or microscopic images proving the "fine texture" to support the classification. |
π V. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Using 3926.90.94.00 for all color films.
π Consequence: Customs may reject the 0% base rate, reclassify to 3921/3920, and charge back taxes + penalties.
β Error 2: Ignoring the Material (Acrylic vs. Other Plastic).
π Consequence: Misclassification leads to incorrect base rates (6.0% vs. 4.2%), resulting in underpayment and fines.
β Error 3: Vague Product Description ("Plastic Film").
π Consequence: Customs may ask for clarification, causing delays or inspection holds.
β Correct Practice:
"Color Fine Texture Plastic Film, for Printing, Material: PVC, Texture: Micro-patterned, Model: XYZ"
vs.
"Acrylic Polymer Film, Transparent, Thickness: 0.1mm, for Label Printing"
π― VI. Conclusion: Precision Classification Saves Costs
π― Remember the Mantra:
πΉ "Texture Matters: 0% Base Rate on Fine Texture Films!"
πΉ "Acrylic Costs More: Check Your Polymer Type!"
πΉ "General Plastic: ~39% Total Tax; Don't Miss the 35% Opportunity!"
π Pro Tip:
If your product qualifies as "Color Fine Texture Film", ensure your product specifications and photos clearly demonstrate this characteristic to support the 3926.90.94.00 classification and secure the 35.0% total tax rate.
π£ Immediate Action:
π Consult with a customs broker + Provide detailed product specs + Verify texture characteristics
π Let your color dry films clear customs smoothly, reduce costs, and boost profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percentage point of tax matters!
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.