Colored Film (Customized Film Surface Treatment)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3915900010 | 35.0% | CN | US | Official Doc |
| 3915900090 | 35.0% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3920995000 | 40.8% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
AI Analysis
π¨ Colored Film (Customized Film Surface Treatment)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Specialty Films
π I. Product Definition & Classification: What Exactly Is "Colored Film"?
Colored films with customized surface treatments are versatile plastic or polymer sheets used primarily in packaging, construction, agriculture, and consumer goods. In international trade, the classification depends heavily on: 1. Base Material: PVC, PET, PP, PE, etc. 2. Function: Packaging vs. Construction vs. Agricultural. 3. Surface Treatment: Coating, lamination, printing, or embossing.
β οΈ Key Distinction Point:
- If the film is primarily for packaging (wrapping, bags, pouches) β Likely Chapter 39 (Plastics).
- If the film is for construction (roofing, flooring, windows) β Likely Chapter 39 (Specific subheadings) or Chapter 68/69 (if composite with other materials).
- If the film is textile-based (woven non-woven) β Likely Chapter 54/55/56.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Base Material | Surface Treatment |
|---|---|---|---|---|
3920.62.00.00 |
Polyvinyl chloride (PVC) plates, sheets, film | Packaging, medical, decorative | PVC | Colored, laminated, or coated |
3920.51.00.00 |
Polycarbonate plates, sheets, film | High-strength packaging, optical | Polycarbonate | Tinted, UV-resistant |
3920.20.60.00 |
Polyethylene film | Agricultural mulch, packaging | PE | Printed, colored, or co-extruded |
3920.61.00.00 |
Other polyvinyl chloride plates, sheets, film (non-cellular) | Industrial packaging, signage | PVC | Embossed, printed, or surface-treated |
3920.99.59.00 |
Other plastics, plates, sheets, film, etc. | Specialty applications | PET/PP/Other | Customized surface treatment (e.g., anti-static, anti-fog) |
π Critical Reminder:
- Packaging vs. Non-Packaging: Films primarily used for packaging are often classified under3920or3921depending on thickness and composition.
- Surface Treatment Impact: If the treatment changes the primary function (e.g., adding a reflective layer for solar), it may shift to a different chapter (e.g.,8541for photovoltaic cells).
- Thickness Matters: Films below 0.01mm may be classified as "films" under3920, while thicker sheets may fall under3920or3921.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3920.62.00.00 β PVC Plates, Sheets, Film
| Item | Content |
|---|---|
| Base Rate | 5.7% (ad valorem) |
| USITC Surtax | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Surtax | +10% (targeting China/HK products, effective from Nov 10, 2025) |
| Total Rate | 40.7% |
| Tax Calculation | CIF Value Γ 40.7% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.62.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "USITC Surtax 25%" is from the Section 301 tariffs under the US Trade Act;
- "IEEPA 10%" is an additional tariff under the International Emergency Economic Powers Act targeting Chinese goods;
- Total 40.7%, a high tariff rate, requiring advanced planning!
π― 2. 3920.51.00.00 β Polycarbonate Plates, Sheets, Film
| Item | Content |
|---|---|
| Base Rate | 5.7% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Rate | 40.7% |
| Tax Calculation | CIF Γ 40.7% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.51.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Same as PVC; polycarbonate films face identical surtaxes;
- Whether for optical lenses, automotive parts, or construction, if from China, the rate is 40.7%.
π― 3. 3920.20.60.00 β Polyethylene Film
| Item | Content |
|---|---|
| Base Rate | 5.7% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Rate | 40.7% |
| Tax Calculation | CIF Γ 40.7% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.20.60.00 β FOOTNOTE:9903.88.01 |
π Note:
- Commonly used in agricultural mulch and packaging;
- Even if "customized" (e.g., printed or colored), the base HS Code remains3920.20.60.00unless the treatment changes the fundamental nature.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documents Checklist (No Exceptions)
| Document | Mandatory | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Material type, thickness, width, color, surface treatment type |
| β Structure Diagram | βοΈ | To determine if multi-layer or single-layer |
| β Product Photos (with Label) | βοΈ | Clear view of model, brand, material code |
| β Third-Party Test Report | βοΈ | FDA, REACH, RoHS, Prop 65 (if applicable) |
| β Commercial Invoice | βοΈ | Clearly state "PVC/PET/PE Film, Colored, Custom Surface Treatment" |
| β Certificate of Origin (CO) | βοΈ | For non-China origins to claim preferential rates |
| β Packing List | βοΈ | Detail inner/outer packaging to avoid misclassification |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material First, Function Second, Treatment Details, Tax Rate Clear!"
| Scenario | Correct Declaration Method | Wrong Practice |
|---|---|---|
| PVC Film for Packaging | 3920.62.00.00 |
Misclassified as "Plastic Sheet" β Higher rate |
| PET Film for Optical Use | 3920.51.00.00 |
Misclassified as "General Plastic" β 40.7% |
| PE Mulch Film | 3920.20.60.00 |
Misclassified as "Agricultural Product" β 0% (Illegal) |
| Composite Film (PVC+Paper) | Check Chapter 48 or 39 | Misclassified as pure plastic β Penalty |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Films | Provide customer order + design specs to prove "customized" nature |
| Films with Anti-Static Coating | Still 3920, but specify coating in description |
| Films for Medical Use | Provide FDA registration to avoid delays |
| Films for Solar Panels | May fall under 8541 (Photovoltaic) β Different tariff |
π V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Note |
|---|---|---|---|---|
| πΊπΈ USA | 3920.62.00.00 |
40.7% (China) | FDA + REACH | High tariff due to surtaxes |
| π¨π³ China | 3920.62.00.00 |
5% | CCC + RoHS | No additional surtaxes |
| πͺπΊ EU | 3920.62.00.00 |
6.5% | CE + REACH | No surtaxes |
| π¦πΊ Australia | 3920.62.00.00 |
5% | RCM | No surtaxes |
| π―π΅ Japan | 3920.62.00.00 |
0-5% | PSE | No surtaxes |
π Conclusion:
- USA is the only market with high surtaxes for Chinese-origin plastics;
- Chinese-origin films in the US face 40.7% tariffs, making cost planning critical.
π VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring "Colored Film" without specifying material
π Consequence: Customs assigns highest rate β 40.7%
β Mistake 2: Misclassifying "Composite Film" as pure plastic
π Consequence: Incorrect HS Code β Penalty + Delay
β Mistake 3: Not providing Surface Treatment Details
π Consequence: Customs cannot determine function β Audit Risk
β Mistake 4: Using "Plastic Sheet" as generic term
π Consequence: Ambiguity β Customs Ruling Required
β Correct Approach:
"PVC Colored Film, 0.15mm Thickness, Surface Laminated, for Packaging Use, Model XYZ, FDA Compliant"
π― VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
π― Remember Mnemonics:
πΉ "Material Defines HS, Function Confirms, Treatment Details, Tax Rate Clear!"
πΉ "HS Code Decides Fate, Tariff Differs 25 Points, Declaration Error, Thousands Lost!"
π Pro Tip:
If your films are originated from Vietnam, Mexico, Thailand, Malaysia, you may qualify for IEEPA Exemption, with rates as low as 0%~5%;
Suggest Advance Ruling before shipment to avoid clearance risks.
π£ Immediate Action:
π Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
π Ensure Your Films Clear Customs Smoothly, Export Efficiently, Profit Doubles!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Penny of Your Cost Deserves Precise Calculation!
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.