Film Packaging Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923290000 | 38.0% | CN | US | Official Doc |
| 3923210085 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3923109000 | 38.0% | CN | US | Official Doc |
| 4819100040 | 35.0% | CN | US | Official Doc |
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AI Analysis
π¦ Film Packaging Film (Green, Custom, Material Types)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Truly Understand "Film Packaging"?
Film packaging films are essential components in modern logistics, retail, and industrial supply chains. In international trade, they are broadly categorized based on material composition (plastic vs. paper) and functional form (rolls, sheets, or containers).
Plastic Packaging Films:
- Green Packaging Films: Eco-friendly or standard plastic films for wrapping/packaging.
- Custom Color Films: Tailored plastic films for branding or specific visual requirements.
- General Plastic Packaging: Films made from vinyl polymers or other plastics, including those for cargo transport.
Paper/Cardboard Packaging:
- Paper-Based Containers: Films or wraps made from paper or cardboard, classified as packaging containers.
β οΈ Key Distinction Point:
- If the material is Plastic (polymer-based) β It falls under Chapter 39 (Plastics and Articles Thereof).
- If the material is Paper/Cardboard β It falls under Chapter 48 (Paper and Paperboard).
- Misclassification Risk: Declaring plastic film as "paper packaging" to avoid higher duties is a major compliance risk leading to penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Type | Total Tax Rate |
|---|---|---|---|---|
3923.29.00.00 |
Green Packaging Film, plastic packaging supplies, form: film, fits "other plastic packaging supplies" classification | Standard green plastic wrap, protective film | β Plastic | 38.0% |
3923.21.00.85 |
Custom Color Packaging Film, plastic packaging supplies, form: film, fits vinyl polymer or other plastic packaging classification | Branded custom wrap, colored plastic film | β Plastic (Vinyl/Other) | 38.0% |
3923.90.00.80 |
Packaging Material, goods made of plastic for transport/packaging, fits plastic packaging classification | General plastic cargo covers, industrial plastic wrap | β Plastic | 38.0% |
3923.10.90.00 |
Packaging Material, plastic packaging supplies, fits bottom-up category rule, no material conflict | General plastic bags/films not specifically listed elsewhere | β Plastic | 38.0% |
4819.10.00.40 |
Packaging Material, packaging containers made of paper or paperboard, fits packaging container classification | Paper-based wraps, cardboard sleeves, paper film alternatives | β Paper/Cardboard | 35.0% |
π Key Reminder:
- All Plastic Films (3923.xx.xx.xx) carry a total tax rate of 38.0% due to the combination of base tariffs and additional duties.
- Paper Packaging (4819.10.00.40) carries a slightly lower total rate of 35.0%, but must strictly meet the "paper/cardboard" material definition.
- Do not misdeclare plastic as paper to save 3%. The 25% and 10% additional duties apply differently, and material verification is strict.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current rates apply (see details below)
π― 1. 3923.29.00.00 / 3923.21.00.85 / 3923.90.00.80 / 3923.10.90.00 ββ Plastic Packaging Films
| Item | Content |
|---|---|
| Base Tariff | 3.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (From USITC Footnote related to Section 301) |
| Section 122 Surcharge | +10.0% (Specific policy surcharge) |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption | β Not Eligible (High-risk category for anti-dumping/evasion) |
| Legal Basis Path | USITC:3923.xx.xx.xx β SECTION_301:25% β SECTION_122:10% |
π Explanation:
- "Base Tariff 3.0%": The standard MFN (Most Favored Nation) rate for plastic packaging articles.
- "Section 301 Surcharge 25%": Imposed on Chinese-origin plastics under U.S. Trade Act Section 301. This is the bulk of the cost.
- "Section 122 Surcharge 10%": An additional policy-specific duty applicable to this category.
- Total 38%: This is a high-cost category. Importers must factor this into landed cost calculations immediately.
π― 2. 4819.10.00.40 ββ Paper/Cardboard Packaging Materials
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:4819.10.00.40 β SECTION_301:25% β SECTION_122:10% |
π Note:
- While the base tariff is 0%, the 25% + 10% surcharges still apply, resulting in a 35% total rate.
- The difference between plastic (38%) and paper (35%) is only 3%.
- Warning: Do not attempt to reclassify plastic film as paper unless it is genuinely 100% paper/cardboard material. Customs will test material composition.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (None Can Be Skipped)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify material (e.g., PE, PP, PVC, Paper), thickness, width, and usage. |
| β Material Composition Certificate | βοΈ | Crucial for distinguishing between 3923 (Plastic) and 4819 (Paper). |
| β Product Photos (Including Label) | βοΈ | Show texture, transparency, and any "Recycled/Plastic/Paper" markings. |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Packaging Film" or "Paper Packaging Container". Avoid vague terms like "Wrapper". |
| β Packing List | βοΈ | Detail weight, dimensions, and quantity per roll/box. |
| β Import License (If Applicable) | βοΈ | Check if specific environmental or safety licenses are needed for plastic waste/recyclables. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material Defines Code, Surcharge Adds 35%, Vague Descriptions Lead to Delay!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Plastic Green Film | 3923.29.00.00 "Plastic Packaging Film" |
Declare as "Paper Wrap" β High fine for misdeclaration. |
| Custom Color Plastic Film | 3923.21.00.85 "Custom Plastic Film" |
Declare as "General Plastic Bag" β Potential audit. |
| Paper/Cardboard Wrap | 4819.10.00.40 "Paper Packaging Container" |
Declare as "Plastic Film" β Overpay 3% (minor) or risk audit if looks like plastic. |
| Mixed Materials | Consult specialist | Assume one code β Rejection. |
β 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Eco-Friendly Biodegradable Plastic | If certified biodegradable and plastic-based, still likely 3923. Verify if any exemptions exist for specific bio-polymers. |
| Paper Film with Plastic Coating | If >50% paper by weight or essential character is paper, may qualify for 4819. If plastic layer dominates, itβs 3923. Crucial: Provide material weight breakdown. |
| Samples vs. Commercial Goods | Even samples are subject to duties if declared for clearance. Use "Not for Resale" tag, but duties still apply. |
| Recycled Content | Having recycled content does not exempt you from Section 301/122 tariffs. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3923.xx.xx.xx (Plastic) 4819.10.00.40 (Paper) |
38% (Plastic) 35% (Paper) |
No specific FDA/CE for general packaging, but must be non-toxic. | High tariffs due to 301/122 clauses. |
| π¨π³ China | 3923 / 4819 |
~5-10% | CCC (if applicable to food contact) | No Section 301/122 surcharges. |
| πͺπΊ EU | 3920 / 4819 |
0-6.5% | REACH Compliance (Chemicals in plastic) | Strict plastic restrictions (SUP Directive). |
| π¬π§ UK | 3923 / 4819 |
0-6.5% | UKCA Marking (if applicable) | Post-Brexit rules apply. |
π Conclusion:
- USA is the most expensive market for packaging films due to the 35-38% effective tariff rate.
- Material accuracy is paramount: Misdeclaring plastic as paper is a common red flag for Customs.
- Cost Saving Strategy: If using paper-based alternatives (e.g., kraft paper wrap) is feasible, you save 3% on the total value, but the main cost driver is the 35% base surcharge.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring Plastic Film as "Paper Packaging" to avoid the 3% difference.
π Consequence: Customs lab test shows polymer content β Seizure, Fine, and Back Taxes.
β Error 2: Vague description: "Packaging Film" without specifying material.
π Consequence: Customs assigns default high-duty code or requests extensive documentation β Delays.
β Error 3: Ignoring Section 122 and Section 301 in cost calculations.
π Consequence: Profit margin wiped out by unexpected 35-38% duties.
β Error 4: Assuming Biodegradable plastic gets a tariff exemption.
π Consequence: Most biodegradable plastics are still classified under 3923 and subject to full tariffs.
β Correct Practice:
"Polyethylene (PE) Plastic Packaging Film, Green, Roll Form, 50 Microns, 1000mm Width, for Industrial Use"
OR
"Kraft Paper Packaging Wrap, 100% Recycled Paper, Roll Form, for Shipping Containers"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Material First, Code Second, 38% for Plastic, 35% for Paper, Surcharge is King!"
πΉ "HS Code Determines Destiny, 3% Difference is Real, Misdeclaration is Dangerous!"
π Pro Tip:
If your packaging film is originating from Vietnam, Mexico, or Thailand, you may apply for IEEPA/Section 301 Exclusions (if applicable) or lower MFN rates.
Recommendation: Request an Advance Ruling from US Customs (CBP) for new product lines to ensure correct HS code classification before shipment.
π£ Immediate Action:
π Contact a licensed customs broker + Provide Material Data Sheet + Apply for HS Code Pre-ruling
π Let your packaging film, Clear Customs Smoothly, Efficiently Export, Protect Margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent of Duty Matters in Low-Margin Packaging!
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.