Color Film (Low Saturation)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3920991000 | 41.0% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 9001200000 | 35.0% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
AI Analysis
π¨ Color Film (Low Saturation)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Color Film"?
"Color Film (Low Saturation)" refers to thin plastic films with reduced color intensity, often used in packaging, decorative materials, optical applications, or industrial coatings. In international trade, its classification hinges on three key factors:
1. Material: Predominantly plastic (Plastics).
2. Form: Film/Sheet/Foil.
3. Attributes: Colored, low saturation, potentially uncolored base with tint.
β οΈ Key Distinction:
- If the film is a simple plastic sheet/film without specific optical/technical functions βε½η±» to Chapter 39 (Plastics).
- If it has specialized optical properties (e.g., polarizing, light-filtering) β May fall under Chapter 90 (Optical Instruments).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Is it Special Optical? |
|---|---|---|---|
3921.90.50.50 |
Other plates, sheets, film, foil, and strips of plastics | General plastic films, colored, low saturation | β No |
3920.99.10.00 |
Other plates, sheets, film, foil, and strips of plastics | Unclassified plastic films, no specific thickness/layering info | β No |
3920.99.20.00 |
Other plates, sheets, film, foil, and strips of plastics | Similar to above, different subheading code | β No |
9001.20.00.00 |
Plates, sheets, and film, in any form, of plastics, whether or not perforated or having a surface covered with glue or adhesive, of a kind used for making masks or similar products, or for optical purposes | Optical film, low saturation, possibly polarizing/filtering | β Yes |
3921.90.40.90 |
Other plates, sheets, film, foil, and strips of plastics | Colored plastic films, generic "other" category | β No |
π Important Note:
- Plastic Films (Ch. 39): Most common for general-use colored films.
- Optical Films (Ch. 90): Only if explicitly for optical purposes (e.g., polarizers, light guides, anti-glare).
- "Low Saturation": Does not automatically make it optical; depends on final use and technical specs.
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: November 10, 2025 onward
π― 1. 3921.90.50.50 ββ Other Plastic Plates, Sheets, Film, Foil, and Strips
| Item | Content |
|---|---|
| Basic Duty Rate | 4.8% (ad valorem) |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3921.90.50.50 β FOOTNOTE:9903.88.01 |
π Explanation:
- Basic duty: 4.8% for plastic films.
- Section 301: +25% for Chinese-origin plastics.
- IEEPA 122 Clause: +10% for specific Chinese goods.
- Total: 39.8%, high tariff risk!
π― 2. 3920.99.10.00 ββ Other Plastic Plates, Sheets, Film, Foil, and Strips
| Item | Content |
|---|---|
| Basic Duty Rate | 6.0% |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Exemption Available? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.99.10.00 β FOOTNOTE:9903.88.01 |
π Note:
- Higher basic duty (6.0%) than3921.90.50.50.
- Applies when film doesn't fit other specific plastic film categories.
π― 3. 3920.99.20.00 ββ Other Plastic Plates, Sheets, Film, Foil, and Strips
| Item | Content |
|---|---|
| Basic Duty Rate | 4.2% |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption Available? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.99.20.00 β FOOTNOTE:9903.88.01 |
π Note:
- Slightly lower basic duty (4.2%) than3920.99.10.00.
- Still high total rate due to surcharges.
π― 4. 9001.20.00.00 ββ Optical Plastic Films (Low Saturation)
| Item | Content |
|---|---|
| Basic Duty Rate | 0.0% |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption Available? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:9001.20.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- Zero basic duty for optical goods!
- But still hit by 25% + 10% surcharges.
- Best among options if truly optical.
π― 5. 3921.90.40.90 ββ Colored Plastic Films
| Item | Content |
|---|---|
| Basic Duty Rate | 4.2% |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption Available? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3921.90.40.90 β FOOTNOTE:9903.88.01 |
π Note:
- Specifically for colored plastic films.
- Same total rate as3920.99.20.00.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (Missing = Delays)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Material composition, thickness, color saturation level, application |
| β Technical Data Sheet (TDS) | βοΈ | Optical properties if claiming Ch. 90 |
| β Product Photos (with label) | βοΈ | Show color, texture, packaging |
| β Commercial Invoice | βοΈ | Clearly state "Color Film, Low Saturation, Plastic" |
| β Packing List | βοΈ | Detail contents, weights, dimensions |
| β Origin Certificate (CO) | βοΈ | If non-China origin, may reduce taxes |
| β Third-Party Test Report | βοΈ | Color fastness, optical performance (if applicable) |
β 2. Declaration Tips (Golden Rules)
π₯ "Know Your Use, Declare Accurately, Avoid Optical Misclassification!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| General decorative/packaging film | 3921.90.50.50 or 3921.90.40.90 |
Claim as optical β Risk of audit |
| Optical filter/polarizer film | 9001.20.00.00 |
Declare as general plastic β Underpay taxes |
| Unclear use, just "colored film" | 3920.99.10.00 or 3920.99.20.00 |
Vague description β Customs delays |
| Film with glue/adhesive | Check specific subheading | Misclassify β Penalty |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Film | Provide design specs + customer PO |
| Low Saturation Optical Film | Must provide optical test reports to justify Ch. 90 |
| Mixed Packaging (Film + Accessories) | Declare separately if possible |
| Non-China Origin | Apply for preferential tariffs if eligible (e.g., Vietnam, Mexico) |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9001.20.00.00 (if optical) / 3921.90.50.50 |
35%β41% (China) | None specific | High surcharges |
| π¨π³ China | 3921.90.50.50 |
5%β6% | RoHS (if electronic) | No surcharges |
| πͺπΊ EU | 3920.99.10.00 |
6.5% | CE + REACH | No surcharges |
| π―π΅ Japan | 3920.99.10.00 |
6% | PSE (if electrical) | No surcharges |
| π¦πΊ Australia | 3920.99.10.00 |
5% | RCM | No surcharges |
π Conclusion:
- USA imposes highest effective rates due to surcharges.
- Optical classification (Ch. 90) offers lowest total rate (35%) vs. 39%β41% for general plastics.
- Non-China origins can avoid surcharges entirely.
π VI. Common Errors & Pitfall Avoidance (Blood-Ledger Lessons)
β Error 1: Declaring optical film as general plastic
π Result: Underpayment β Back taxes + fines
β Error 2: Declaring general plastic as optical without proof
π Result: Customs rejection β Delays or return
β Error 3: Ignoring "Low Saturation" attribute
π Result: Misclassification β Wrong tax rate
β Error 4: Not providing technical data for optical claims
π Result: Audit failure β Penalties
β Correct Practice:
"Plastic Color Film, Low Saturation, For Packaging, 0.1mm Thickness, Non-Optical Application, Model XYZ, RoHS Compliant"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember:
πΉ "Optical? Prove it! Plastic? Declare it! Low Saturation doesnβt equal Optical!"
πΉ "HS Code determines fate, 1% difference = thousands in savings!"
π Pro Tip:
If your film is originating from Vietnam, Mexico, Thailand, or Malaysia, you may avoid IEEPA surcharges, reducing total rate to 4.2%β6.5%.
Recommend Advance Ruling for high-value shipments.
π£ Take Action Now:
π Contact a licensed customs broker + Provide product specs + Apply for HS Code Advance Ruling
π Clear customs smoothly, save costs, boost profits!
β¨ Professional clearance starts with accurate classification!
πΌ Every penny saved counts!
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.