Flexible Acrylic Covering Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5907001500 | 43.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3920100000 | 39.2% | CN | US | Official Doc |
| 5907006000 | 35.0% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
AI Analysis
𧬠Flexible Acrylic Covering Film (ζζ§δΊε εθ¦ηθ)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Breakdown | Professional Customs Strategy
π I. Product Definition: What is "Flexible Acrylic Covering Film"?
Flexible Acrylic Covering Film is a high-transparency, weather-resistant plastic film, typically made from polymethyl methacrylate (PMMA) or similar acrylic copolymers. It is widely used in agricultural greenhouses, industrial protection, and adhesive applications.
In international trade, the classification hinges on two factors: 1. Material: Is it a pure plastic sheet (Chapter 39) or a textile fabric coated/covered with plastic (Chapter 59)? 2. Form & Function: Is it a simple plastic film or a "coated textile" used for covering?
β οΈ Critical Distinction:
- If the product is a homogeneous plastic film (even if flexible) β Chapter 39 (Plastics).
- If the product is a textile base (e.g., fiberglass, polyester mesh) impregnated/coated with acrylic/plastic β Chapter 59 (Impregnated Textiles).
- Note: Pure "Acrylic" usually implies Plastic (PMMA), but in industrial contexts, "Acrylic Film" often refers to an acrylic-coated textile or a soft plastic sheet. The provided data suggests ambiguity between Plastic Sheets and Coated Textiles.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided <DATA>, here are the 5 most relevant HS Codes with precise matching logic:
| HS Code | Product Description | Matching Logic & Application | Material/Structure Conflict? |
|---|---|---|---|
| 5907.00.15.00 | Textile fabrics, coated, covered, or laminated with plastic of polymers of vinyl chloride or other vinyl polymers (15: Other, 15: Other) | Match: "Covering" characteristic + "Film" implies plastic coating. No material conflict if base is synthetic fiber. | β No Conflict |
| 3926.90.99.89 | Other articles of plastics and articles of other materials of heading 3901 to 3914 | Match: "Flexible Film" inferred as plastic (Ch 39). Fits "Other Plastic Articles"ε εΊ (catch-all) category. | β No Conflict |
| 3920.10.00.00 | Plates, sheets, film, foil and strip, of polymers of ethylene | Match: Morphology (Film) + Material (Inferred as Ethylene Polymer, e.g., PE, often grouped in general queries). Fits Plastic Sheets/Films. | β No Conflict |
| 5907.00.60.00 | Textile fabrics, coated, covered, or laminated with plastic: Of artificial or synthetic fibers | Match: "Flexible Film" morphology + Acrylic/Artificial Fiber material. Fits "Covering" use case. | β No Conflict |
| 3920.99.20.00 | Other plates, sheets, film, foil and strip, of plastics | Match: "Flexible Film" morphology + Common sense inference (Greenhouse/Agricultural films are often plastic). | β No Conflict |
π Key Insight:
- Chapter 39 (3920/3926) applies if the product is 100% plastic (e.g., pure PMMA or PE film).
- Chapter 59 (5907) applies if the product is a textile/webbing that has been coated with acrylic or plastic.
- Given the term "Acrylic Covering Film," if it is a soft, flexible film used for greenhouse covering, it is most likely a Plastic Film (Ch 39) unless it explicitly contains a fabric substrate.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 onwards
π― 1. 5907.00.15.00 β Coated Textile Films (Vinyl/Polymer)
| Item | Detail |
|---|---|
| Base Duty | 8.0% |
| Section 301 Surcharge | +25.0% |
| 122-Clause Tariff | +10.0% |
| Total Tax Rate | 43.0% |
| Calculation Basis | CIF Value Γ 43% |
| De Minimis Exemption? | β No (Denied) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 β 122-Clause: IEEPA |
π Explanation:
- High base duty (8%) due to "Coated Textiles."
- 25% Section 301 applies to Chinese-origin plastics/textiles.
- 10% 122-Clause is an additional penalty tariff for specific Chinese imports.
- Total: 43% is a significant cost burden.
π― 2. 3926.90.99.89 β Other Plastic Articles (Catch-All)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | +7.5% |
| 122-Clause Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Calculation Basis | CIF Value Γ 22.8% |
| De Minimis Exemption? | β No |
| Legal Basis Path | Section 301: Footnote 9903.88.01 (7.5% variant) β 122-Clause |
π Explanation:
- This is a more favorable rate than 5907.
- The 7.5% surcharge suggests a specific sub-category of plastics that may have different trade remedies applied.
- Total: 22.8% is significantly lower, making this a preferred classification if the product is purely plastic.
π― 3. 3920.10.00.00 β Polyethylene (PE) Films
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Section 301 Surcharge | +25.0% |
| 122-Clause Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Calculation Basis | CIF Value Γ 39.2% |
| De Minimis Exemption? | β No |
| Legal Basis Path | Section 301: Footnote 9903.88.01 β 122-Clause |
π Explanation:
- If the "Acrylic" film is actually mislabeled or contains PE, this code applies.
- Total: 39.2% is high due to the 25% Section 301 surcharge.
π― 4. 5907.00.60.00 β Coated Synthetic Fiber Textiles
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +25.0% |
| 122-Clause Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Calculation Basis | CIF Value Γ 35.0% |
| De Minimis Exemption? | β No |
| Legal Basis Path | Section 301: Footnote 9903.88.01 β 122-Clause |
π Explanation:
- 0% Base Duty makes this attractive, but the 25% Surcharge remains.
- Total: 35.0% is competitive compared to 5907.15 (43%).
π― 5. 3920.99.20.00 β Other Plastic Films
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Section 301 Surcharge | +25.0% |
| 122-Clause Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Calculation Basis | CIF Value Γ 39.2% |
| De Minimis Exemption? | β No |
| Legal Basis Path | Section 301: Footnote 9903.88.01 β 122-Clause |
π Explanation:
- Similar to 3920.10, high due to 25% surcharge.
- Total: 39.2%
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Prepare Documentation (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| Product Spec Sheet | β Yes | Must specify: Material (Acrylic/PMMA/PE), Thickness, Width, Base (if textile). |
| Material Composition Statement | β Yes | Crucial to distinguish between Pure Plastic (Ch 39) vs. Coated Textile (Ch 59). |
| Photos (Label + Product) | β Yes | Show flexibility, packaging, and any branding. |
| Commercial Invoice | β Yes | Clearly state "Flexible Acrylic Covering Film." |
| Certificate of Origin | β Yes | For China origin verification. |
| Packing List | β Yes | Include weight, dimensions, and layer count. |
β 2. Classification Strategy (Key Mantra)
π₯ βPure Plastic = Ch 39 (Lower Base); Coated Textile = Ch 59 (Higher Base, Lower Surcharge Potential)β
| Scenario | Recommended HS Code | Risk Level |
|---|---|---|
| 100% Plastic Film (No fabric base) | 3926.90.99.89 or 3920.99.20.00 |
β οΈ Medium (Check Surcharge %) |
| Textile Base + Acrylic Coating | 5907.00.60.00 or 5907.00.15.00 |
β οΈ Medium (Check Base Duty) |
| Ambiguous/Mixed | Apply for Advance Ruling | β High Risk of Misclassification |
π Critical Warning:
- Do NOT simply declare "Plastic Film" if it contains a fabric substrate. It will be reclassified to Ch 59, potentially incurring different duties or penalties.
- Do NOT declare "Textile" if it is pure plastic. It may be rejected for improper description.
β 3. Special Handling Tips
| Situation | Action |
|---|---|
| Greenhouse Film | Often classified under 3920 or 3926. Ensure specs match plastic film standards. |
| Adhesive Backing | If it has an adhesive layer, it may fall under 3919 (Self-Adhesive). Check if 3920/3926 still applies. |
| OEM/Custom | Provide design drawings to prove "Covering" use vs. "Packaging" use. |
| De Minimis (Section 321) | β Not Applicable for China origin under current 122/301 rules. All shipments subject to full duty. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
22.8% | Best option if purely plastic. Avoid Ch 59 if surcharge is high. |
| πΊπΈ USA | 5907.00.60.00 |
35.0% | Competitive if base duty is 0% but surcharge applies. |
| π¨π³ China | 3920.10.00.00 |
5-8% | Low duty, but focus on export market. |
| πͺπΊ EU | 3920.10.00.00 |
4-6% | No Section 301/122 equivalent, but check anti-dumping. |
π Conclusion:
- USA is the most complex market due to layered tariffs (Base + 301 + 122).
-3926.90.99.89(22.8%) is currently the most cost-effective classification for flexible acrylic films, if legally justifiable as "Other Plastic Articles."
-5907.00.60.00(35.0%) is the fallback for coated textiles.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Assuming "Acrylic" always means Ch 39.
π Reality: If it's an acrylic-coated fabric, itβs Ch 59. Misclassification leads to back taxes + penalties.
β Mistake 2: Ignoring the 122-Clause Tariff.
π Reality: The 10% surcharge is mandatory for many Chinese plastic/textile imports. Factor it into pricing!
β Mistake 3: Using "De Minimis" to avoid duties.
π Reality: Section 321 exemption is BLOCKED for China-origin goods under current rules. Every shipment is taxable.
β Mistake 4: Vague Description "Plastic Film."
π Reality: Customs will scrutinize. Use precise terms: "Flexible Acrylic Polymer Film, No Textile Base, For Greenhouse Covering."
β Correct Approach:
"Flexible Acrylic Covering Film, PMMA Material, 0.2mm Thickness, No Fabric Substrate, For Agricultural Use."
π― VII. Conclusion: Professional Classification, Cost Optimization
π― Remember the Mantra:
πΉ "Pure Plastic = Ch 39 (Check Surcharge); Coated Textile = Ch 59 (Check Base Duty)"
πΉ "122-Clause is Real: 10% Extra Cost!"
πΉ "No De Minimis for China: Declare Everything!"
π Pro Tip:
If your product is pure plastic, fight for 3926.90.99.89 (22.8%) over 3920 (39.2%) or 5907 (35-43%).
If it is coated textile, 5907.00.60.00 (35.0%) is better than 5907.00.15.00 (43.0%).
π£ Immediate Action:
π Get an Advance Ruling from US Customs (CBP) to lock in the HS Code.
π Verify Material Composition with your supplier.
π Plan for 23%-43% Total Duty in your margin calculations.
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Percent of Duty Saved is Profit Gained!
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.