Film Roll with Protective Layer
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3920620020 | 39.2% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
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ποΈ Film Rolls with Protective Layer (Plastic Films & Rolls)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: What Exactly is "Film Roll with Protective Layer"?
A "Film Roll with Protective Layer" in international trade typically refers to plastic films or sheets that are wound into rolls. The "protective layer" usually implies a self-adhesive backing, a lamination structure, or a specific finish designed for protection, application, or durability.
In the Harmonized System (HS), these products are primarily classified under Chapter 39 (Plastics and Articles Thereof). The critical distinction lies in the material composition, surface treatment, and function: * Self-adhesive films (often having a protective release liner) fall under Heading 3919. * Non-adhesive plastic films/sheets (even if they have a protective coating or are designed for protection) fall under Heading 3920 or 3921.
β οΈ Key Distinction Point:
- If the film is self-adhesive (has glue/tape backing, often with a removable protective liner) β Likely 3919.
- If the film is non-adhesive (just plastic, maybe coated for protection) β Likely 3920 or 3921.
- If it is a composite with other materials (like paper, metal) β Likely 3921.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, the following HS Codes are relevant for "Film Rolls with Protective Layer" (assuming Plastic Material):
| HS Code | Product Description | Application Scenario | Adhesive? | Key Feature |
|---|---|---|---|---|
3919.90.50.60 |
Self-adhesive plastic films/rolls, other | Adhesive tapes, protective films with glue backing, sticker rolls | β Yes | Self-adhesive nature |
3920.62.00.20 |
Plastic films/rolls, other plastics, in rolls | General plastic protective films, non-adhesive sheets wound in rolls | β No | "Catch-all" for plastic rolls |
3920.99.20.00 |
Plastic films/rolls/sheets, other | Flexible plastic films, sheets, not specified elsewhere | β No | Flexible film/strip/sheet form |
3921.90.40.90 |
Plastic plates, sheets, film, flexible | Plastic films/sheets, not elsewhere specified, flexible | β No | Plastic film/roll definition |
3921.90.50.50 |
Plastic films, rolls, material: plastic | Plastic film rolls, specific sub-category for general plastic films | β No | "Film (roll) form" |
π Important Reminder:
- Self-adhesive films (with a protective release liner) are not "adhesive tapes" in the general sense if they are wide sheets, but they fall under 3919 due to the adhesive property.
- Non-adhesive protective films (e.g., stretch wrap, shrink film, or coated protective sheets) are classified under 3920 or 3921.
- The "protective layer" does not change the HS code unless it involves a significant composite material (like aluminum foil) that would push it to a different heading.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 3919.90.50.60 β Self-Adhesive Plastic Films/Rolls
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | Base Tariff 5.8% β Section 301 Footnote β Section 122 Footnote |
π Explanation:
- "Base Tariff 5.8%": Standard USMFN (Most Favored Nation) rate for self-adhesive plastic films.
- "Section 301 Surtax 25%": Additional tariff imposed on Chinese goods under Trade Act Section 301.
- "Section 122 Tariff 10%": Additional tariff imposed on Chinese goods under Trade Act Section 122 (specific to certain countries/trades).
- Total 40.8%: This is a high tariff burden. Pre-calculation is essential.
π― 2. 3920.62.00.20 β Plastic Films/Rolls (Other Plastics)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | Base Tariff 4.2% β Section 301 Footnote β Section 122 Footnote |
π Explanation:
- "Base Tariff 4.2%": Standard rate for other plastic films/rolls.
- "Section 301 Surtax 25%": Same as above.
- "Section 122 Tariff 10%": Same as above.
- Total 39.2%: Slightly lower than self-adhesive films due to a lower base rate, but still significant.
π― 3. 3920.99.20.00 β Plastic Films/Rolls (Other)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | Base Tariff 4.2% β Section 301 Footnote β Section 122 Footnote |
π Explanation:
- "Base Tariff 4.2%": Standard rate for unspecified plastic films.
- Total 39.2%: Identical to3920.62.00.20in surtax application.
π― 4. 3921.90.40.90 β Plastic Films (Flexible)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | Base Tariff 4.2% β Section 301 Footnote β Section 122 Footnote |
π Explanation:
- "Base Tariff 4.2%": Standard rate for other plastic plates/sheets/films.
- Total 39.2%: Consistent with other non-adhesive plastic films.
π― 5. 3921.90.50.50 β Plastic Films (Rolls)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | Base Tariff 4.8% β Section 301 Footnote β Section 122 Footnote |
π Explanation:
- "Base Tariff 4.8%": Slightly higher base rate for this specific sub-category.
- Total 39.8%: Highest among the non-adhesive options due to the higher base rate.
π οΈ 4. Customs Clearance Practical Advice (Actionable Pitfall Guide)
β 1. Required Documentation Checklist (Missing Any One Will Cause Delay)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must include: Material (e.g., PE, PP, PVC), Thickness, Width, Length, Adhesive? (Yes/No), Function (Protective, Packaging, etc.) |
| β Product Photos | βοΈ | Clear images of the roll, label, and any protective layer (e.g., release liner if self-adhesive) |
| β Commercial Invoice | βοΈ | Must explicitly state: "Plastic Film Roll, Material: [X], Width: [Y] mm, Length: [Z] m" |
| β Packing List | βοΈ | Detail number of rolls, net/gross weight per roll |
| β Certificate of Origin (CO) | βοΈ | If claiming any potential exemptions (though unlikely for China origin under current surtaxes) |
| β Test Reports | βοΈ | If claiming special properties (e.g., heat-resistant, anti-static), provide test reports |
β 2. Declaration Tips (Key Mantras)
π₯ "Adhesive is 3919, Non-Adhesive is 3920/21. Be Specific on Material!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Self-Adhesive Protective Film | 3919.90.50.60 |
Misdeclare as 3920 β Penalty + Back Tax |
| Non-Adhesive Protective Roll | 3920.62.00.20 or 3920.99.20.00 |
Misdeclare as 3919 β Incorrect Classification |
| Composite Film (e.g., PET/PE) | 3921.90.40.90 or 3921.90.50.50 |
Vague description "Plastic Roll" β Customs Scrutiny |
| With Release Liner | State "Self-Adhesive" | Hide the liner β Fraud Risk |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Printed Film | Provide print design proof. Ensure material composition is clear. |
| Heat-Shrink Film | Classify under 3920 or 3921 depending on exact composition. Not self-adhesive. |
| Stretch Wrap | Classify under 3920 or 3921. Ensure thickness and material (LLDPE, etc.) are stated. |
| Anti-Static Protective Film | Provide test report. Classify based on material, not function. |
| Large Rolls (Industrial) | Ensure weight/dimension details are accurate to avoid over/under-declaration. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3919.90.50.60 or 3920.xx |
39.2% - 40.8% | N/A (Generally) | High Surtax (301+122) |
| π¨π³ China | 3920.62.00.20 |
4.2% - 5.8% | N/A | Low Base Tariff |
| πͺπΊ EU | 3920.62.00.20 |
Varies (0% - 6.5%) | REACH, RoHS | No 301 Surtax |
| π¬π§ UK | 3920.62.00.20 |
Varies (0% - 6.5%) | UKCA, REACH | Post-Brexit Tariffs Apply |
| π¦πΊ Australia | 3920.62.00.20 |
5% | N/A | Low Base Tariff |
π Conclusion:
- USA is the only market with high additional surtaxes (35%) on these products from China.
- EU/UK/Australia do not have Section 301 or 122 surtaxes, making them more cost-effective for exporters, though other tariffs (MFN) apply.
- China Base Tariff is low, so domestic consumption is cheaper.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Self-Adhesive Film" as "Non-Adhesive Plastic Roll"
π Consequence: Underpayment of duties + penalties. Customs will inspect and reclassify, adding 1-2% base rate + surtax.
β Error 2: Using vague description "Plastic Film" without specifying adhesive status
π Consequence: Customs inquiry, delay in clearance, potential assignment of highest applicable rate.
β Error 3: Ignoring the "Protective Layer" if it is a release liner
π Consequence: If it's a self-adhesive film with a liner, it must be declared as such. Misdeclaring as non-adhesive is fraud.
β Error 4: Not providing material composition
π Consequence: Customs may assign a default higher tariff code or reject the entry.
β Correct Practice:
"Plastic Film Roll, Material: LLDPE, Width: 100cm, Length: 500m, Non-Adhesive, Protective Coating, No Release Liner, Model: XYZ"
OR
"Self-Adhesive Plastic Film Roll, Material: PET, Width: 50cm, Length: 100m, with Release Liner, Model: ABC"
π― 7. Conclusion: Precision in Classification Saves Money!
π― Remember Mantras:
πΉ "Adhesive = 3919, Non-Adhesive = 3920/21. Be Clear on Liner!"
πΉ "301 + 122 = 35% Extra. Calculate Total Cost Before Shipping!"
πΉ "Vague Descriptions Lead to Audits. Specificity is Your Friend!"
π Pro Tip:
If your film rolls are originating from Vietnam, Thailand, Mexico, or Malaysia, you may be eligible for IEEPA Exemptions or lower tariffs due to trade agreements.
Recommendation: Apply for an Advance Ruling (Pre-Ruling) from US Customs and Border Protection (CBP) if you are unsure about the classification. This provides legal certainty and avoids post-clearance audits.
π£ Take Action Now:
π Contact a Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
π Ensure your Film Rolls with Protective Layer Clear Customs Smoothly, Maximize Profits, and Avoid Surprises!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent in Tariff Matters in the Age of Trade Wars!
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.