Embossed Plastic 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 |
| 3920995000 | 40.8% | CN | US | Official Doc |
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AI Analysis
π§ͺ Emboaded Plastic Film (Plastics Sheets/Film/Strip)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: Do You Truly Understand "Embossed Plastic Film"?
Plastic films and sheets are ubiquitous in packaging, construction, and industrial applications. When "embossed" (textured or patterned on the surface), the classification becomes critical. The key distinction lies in whether the plastic is cellular (containing foam/air bubbles structure) or non-cellular (solid density), and whether it is reinforced/laminated.
β οΈ Key Distinction Points:
- Cellular Plastic: If the plastic has a foam-like structure (e.g., expanded polystyrene/EPS foam sheets) β Classify under 3921.11 or 3921.19.
- Non-Cellular Solid Plastic: If it is a solid, flexible film or sheet (even if textured/embossed) β Classify under 3920.99.
- Reinforced/Laminated: If combined with other materials (fabric, metal, etc.), it may fall outside this scope, but for simple embossed films, stick to 3920 or 3921.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Scenario | Cellular Structure? | Tax Rate (CN to US) |
|---|---|---|---|---|
3921.11.00.00 |
Other plates, sheets, film... of plastics: Cellular: Of polymers of styrene | Expanded Polystyrene (EPS) foam sheets, textured foam insulation boards | β Yes (Foam) | 0.0% |
3921.19.00.90 |
Other plates, sheets, film... of plastics: Cellular: Of other plastics | Polyethylene (PE) foam, PVC foam boards, textured non-styrene foam | β Yes (Foam) | 0.0% |
3920.99.20.00 |
Non-cellular, non-reinforced: Of other plastics: Film, strip, sheets... flexible: Other | Solid embossed plastic wrap, textured PE/PVC films, flexible decorative films | β No (Solid) | 29.2% |
3920.99.50.00 |
Non-cellular, non-reinforced: Of other plastics: Other | Solid plastic sheets not classified as "flexible film" or other specific subcategories | β No (Solid) | 0.0% |
π Critical Reminder:
- "Embossed" alone does not determine the HS Code. You must determine if the plastic is foam (cellular) or solid (non-cellular).
- If it is a flexible, solid film (like textured packaging wrap), it likely falls under 3920.99.20.00, triggering a 29.2% tariff.
- If it is a rigid foam board or flexible foam film, it falls under 3921.xx, with 0.0% tariff.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (for subsequent imports)
π― 1. 3921.11.00.00 & 3921.19.00.90 ββ Cellular Plastic Products (Foam)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Exemption Applicable? | β Yes (If value β€ $800) |
| Legal Basis Path | HTSUS:3921.11 / HTSUS:3921.19 β No Section 301 or IEEPA surcharges apply to these specific cellular subcategories. |
π Explanation:
- Cellular plastics (foams) generally enjoy 0% tariff for Chinese origin in these specific subheadings.
- Benefit: Low cost, easy customs clearance, eligible for de minimis (Section 321) if shipped via postal/courier under $800.
π― 2. 3920.99.20.00 ββ Non-Cellular, Flexible Solid Film (The High-Tariff Trap)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| USITC Additional Tariff (Section 301) | +25.0% |
| IEEPA Additional Tariff | +0.0% (No specific IEEPA surcharge listed for this code in provided data) |
| Total Tariff | 29.2% |
| Tax Calculation | CIF Value Γ 29.2% |
| De Minimis Exemption Applicable? | β No (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | USITC:3920.99.20.00 β FOOTNOTE:301 (25% surcharge applies) |
π Explanation:
- This code applies to solid, flexible, non-foam plastic films (e.g., textured PVC wrap, embossed PE sheets).
- High Risk: The 25% additional tariff makes this category extremely expensive.
- De Minimis Blocked: You cannot use the $800 exemption for this code when importing from China.
π― 3. 3920.99.50.00 ββ Other Non-Cellular Plastics (Solid, Non-Flexible/Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Exemption Applicable? | β Yes |
π Note:
- This is a residual category for solid plastics that don't fit the "flexible film" definition.
- If your product is a rigid embossed sheet (not flexible), it may qualify here for 0% tax.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must clearly state: Cellular vs. Non-Cellular, Material (PE, PVC, PS), Thickness |
| β Technical Drawing | βοΈ | Show cross-section to prove foam structure (cellular) or solid density (non-cellular) |
| β Commercial Invoice | βοΈ | Description must match HS Code exactly (e.g., "Cellular Polystyrene Foam Sheet" vs. "Solid Embossed PE Film") |
| β Photos | βοΈ | Include surface texture (embossing) and edge/cross-section view |
| β Certificate of Origin | βοΈ | To prove CN origin and apply correct tariff |
β 2. Declaration Strategy (Key Mantra)
π₯ "Foam is Free, Solid is Steep! Declare Structure, Not Just Texture!"
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| EPS Foam Board (Textured) | 3921.11.00.00 |
3920.99.20.00 |
Avoid 29.2% tax! |
| Solid PE Film (Textured) | 3920.99.20.00 |
3921.19.00.90 |
Pay 29.2% instead of 0% |
| PVC Foam Sheet | 3921.19.00.90 |
3920.99.50.00 |
Risk of audit if density is misdeclared |
| Rigid Solid Plastic Sheet | 3920.99.50.00 |
3920.99.20.00 |
Save 29.2% if correctly classified as "other" |
β 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Ambiguous "Embossed" | Provide a density test report. If density < 0.5 g/cmΒ³, likely cellular. |
| Mixed Shipment | Do not mix cellular and non-cellular in one invoice without clear line items. |
| Flexible vs. Rigid | Test flexibility. If it bends easily like a bag, itβs "flexible film" (higher tax risk). If itβs rigid, it may be "other" (lower tax risk). |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3921.11/19 (Foam) |
0.0% | Best for cellular plastics |
| πΊπΈ USA | 3920.99.20 (Solid Film) |
29.2% | High tariff trap for solid films |
| π¨π³ China | 3920.99.20 |
~10% | Import into China has different rates |
| πͺπΊ EU | 3920.99.20 |
6.5% | No Section 301 equivalent |
π Conclusion:
- USA offers 0% tariff for cellular (foam) plastics, but 29.2% for solid flexible films.
- Strategy: If possible, design products using cellular structures to benefit from 0% tariff. If using solid films, factor in the 29.2% cost.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Declaring all embossed plastics as "Plastic Film" without specifying cellular structure.
π Consequence: Customs may default to the highest tax rate code (3920.99.20.00) β 29.2% tax.
β Mistake 2: Using "Foam" label for solid plastic.
π Consequence: Audit failure, fines, and back taxes.
β Mistake 3: Ignoring "De Minimis" for solid films.
π Consequence: Attempting to ship solid films under $800 to avoid tax β Customs seizure (De Minimis does not apply to Section 301 goods).
β Correct Approach:
"Cellular Expanded Polystyrene (EPS) Sheets, Embossed Surface, For Packaging Insulation, Model XYZ" β
3921.11.00.00
π― VII. Conclusion: Classify Structure, Save Costs!
π― Remember the Mantra:
πΉ "Foam is 0%, Solid Film is 29.2%! Check Density, Not Just Look!"
πΉ "Embossing doesn't change tax, Cellular structure does!"
π Pro Tip:
If your product is a solid embossed film, consider if it can be redesigned as a cellular foam or rigid sheet to qualify for 0% tariff.
For solid flexible films, budget for the 29.2% total tariff.
π£ Immediate Action:
π Consult a customs broker for pre-classification ruling.
π Provide density specs and cross-section photos to ensure correct HS Code.
π Optimize supply chain: Foam = Cheap, Solid = Expensive!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent of Tariff Counts in Your Profit Margin!
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.