LCD 膜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920610000 | 40.8% | CN | US | Official Doc |
| 3920620090 | 39.2% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
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AI Analysis
🖥️ LCD Film (Liquid Crystal Display Film)
🌐 HS Code & Tariff Guide | 2026 Customs Classification & Duty Breakdown | Professional Import Strategy
📌 One-Stop Reference for Accurate Tariff Determination & Risk-Free Clearance
📦 1. Product Definition & Classification: What Exactly Is an LCD Film?
An LCD film is a thin, flexible, transparent plastic layer used in display panels—typically as part of the optical stack in LCD screens. It serves critical functions such as:
- Light diffusion (diffuser film)
- Brightness enhancement (brightness enhancement film, BEF)
- Anti-glare / anti-reflective coating
- Polarizing film (often paired with a protective layer)
⚠️ Key Distinction:
- If it’s just a flat, flexible plastic film with no integrated electronics or circuitry → Not a finished display device
- If it includes driver ICs, control circuits, or is part of a full module → May be classified differently (e.g., as a display module)✅ This guide applies only to standalone LCD films — pure plastic films used in display manufacturing, not assembled modules.
🧩 2. HS Code Classification Summary (2026 Official Tariff Table)
| HS Code | Product Description | Classification Basis | Tax Rate |
|---|---|---|---|
3919.90.50.60 |
Plastic films, flat, used in LCD displays | Flat shape, plastic film, not for packaging | 40.8% |
3919.10.20.55 |
Other plastic films, not specified elsewhere | Belongs to "other" category under 3919.10 | 40.8% |
3920.62.00.90 |
Films of polyesters or other plastics, flat, used in displays | Material: polyester or similar, flat shape | 39.2% |
3920.61.00.00 |
Films of polyesters or polycarbonates, flat, for display use | Material-specific: PET/PC-based films | 40.8% |
🔍 Why These Codes?
All four HS codes fall under plastic films (Chapter 39), with no electronic function. Since LCD films are flat, flexible, non-woven, non-packaging plastic layers, they are not classified as electronic components or display modules.
💰 3. 2026 Tariff Breakdown (US Import - China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent imports)
🎯 1. 3919.90.50.60 — Flat Plastic Films for LCD Use
| Item | Detail |
|---|---|
| Base Duty | 5.8% (ad valorem) |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Additional Tariff | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Threshold | ❌ Not applicable (denied under U.S. law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 5.8% = Standard tariff for flat plastic films under 3919.90.50.60
- 25% = Section 301 (USITC) tariff on Chinese goods under “Trade War” measures
- 10% = Section 122 (IEEPA) emergency tariff on Chinese-origin products
- Total = 40.8% — extremely high, especially for bulk shipments
🎯 2. 3919.10.20.55 — Other Plastic Films (Not Elsewhere Specified)
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Additional Tariff | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.10.20.55 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code is used when the film doesn’t fit into more specific subheadings
- Still triggers same 40.8% rate due to origin and policy triggers
🎯 3. 3920.62.00.90 — Polyester or Other Plastic Films (Flat, for Display Use)
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Additional Tariff | +10.0% |
| Total Effective Rate | 39.2% |
| Tax Calculation | CIF × 39.2% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.62.00.90 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- Lower base rate (4.2%) due to material type (polyester-based films)
- Still subject to 25% + 10% policy tariffs → 39.2% total
🎯 4. 3920.61.00.00 — Polyester or Polycarbonate Films (Flat, for Display)
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Additional Tariff | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.61.00.00 → FOOTNOTE:9903.88.01 |
📌 Important:
- Even if the film is made of PET or PC, if it’s flat and used in LCDs, this code applies
- Same 40.8% rate as other high-impact codes
🛠️ 4. Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirm material (PET/PC), thickness, flatness |
| ✅ Technical Drawing / Layer Diagram | ✔️ | Prove it's a film, not a module |
| ✅ Clear Product Photos (with label) | ✔️ | Show flat, flexible, no circuitry |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, UL (if applicable) |
| ✅ Commercial Invoice | ✔️ | Must state: “LCD Optical Film, Flat Plastic, No Circuitry” |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
| ✅ Packing List | ✔️ | Show bulk packaging, no sub-components |
✅ 2.申报技巧 (Key Rules for Accurate Classification)
🔥 "Flat, No Circuit, No Module — That’s the Key!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Pure plastic film, no electronics | 3919.90.50.60 or 3920.61.00.00 |
Misclassified as “display module” → 45%+ |
| Polyester film, flat, for LCD | 3920.62.00.90 |
Misclassified as packaging → lower rate, but still wrong |
| Film with driver ICs or circuitry | Not covered here — may be 8524.11.10.00 |
Must be reclassified |
| Film sold with adhesive layer | Still 3920.61/62 — if flat and no electronics |
Don’t claim “adhesive tape” |
📌 Golden Rule:
If it’s just a thin, flat, flexible plastic sheet used in a display stack — it’s a film, not a device.
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Film used in automotive displays | Still classify under 3919/3920 — not as "vehicle parts" |
| Custom-coated film (anti-reflective, anti-static) | Still falls under plastic film — no electronics |
| Film with embedded sensors | ❌ Not eligible for this guide — may be classified as electronic component |
| Export from Vietnam/Mexico/Thailand | ✅ Apply for IEEPA exemption — can reduce rate to 0–5% |
| Need to challenge tariff | Apply for Advance Ruling (Pre-Ruling) — get official confirmation |
🌍 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.61.00.00 / 3919.90.50.60 |
39.2%–40.8% | None (but must comply with USITC/IEEPA) | Highest cost |
| 🇨🇳 China | 3920.61.00.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3920.61.00.00 |
0% (if CE) | CE, RoHS | No附加税 |
| 🇦🇺 Australia | 3920.61.00.00 |
5% | RCM | No extra charges |
| 🇯🇵 Japan | 3920.61.00.00 |
0% | PSE | No extra tariffs |
📌 Insight:
- The U.S. is the only market imposing 40%+ tariffs on LCD films from China
- Vietnam/Mexico-origin films can avoid IEEPA/301 tariffs — strongly recommended
🚨 6. Common Mistakes & Costly Errors (Learn from Others’ Mistakes)
❌ Mistake 1: Calling it “LCD Module” or “Display Film Assembly”
👉 Result: Wrong HS code, higher tariff, severe penalties
❌ Mistake 2: Not providing proof of flat, non-circuit design
👉 Result: Customs delays, reclassification, additional duties
❌ Mistake 3: Shipping from China without CO or pre-ruling
👉 Result: Seizure, refusal to clear, loss of goods
❌ Mistake 4: Using “plastic sheet” instead of “LCD optical film” in invoice
👉 Result: Misleading classification, audit risk
✅ Correct Description Example:
“Polyester Optical Film, 0.1mm thick, flat, used in LCD displays, no electronic components, for backlight unit, Model: PTF-2025, RoHS Certified”
🎯 7. Final Verdict: Precision Beats Guesswork
🎯 Remember This Rule:
🔹 “Flat + Plastic + No Circuit = 3919/3920 — NOT 8524!”
🔹 “China origin + U.S. import = 39.2%–40.8% — Prepare for the cost!”
🔹 “No de minimis — No escape — Plan early!”
📣 Action Now: Secure Your Supply Chain!
📞 Contact a U.S.-licensed customs broker + submit product photos + request HS Code pre-ruling
🚀 Switch origin to Vietnam/Mexico if possible — save 40%+ in tariffs
💼 Invest in proper classification — one wrong code can cost $10k+ in penalties
✨ Professional Clearance Starts with Perfect Classification!
💼 Your profit margin depends on how accurately you declare — don’t gamble!
✅ Pro Tip:
Use AI-powered tariff tools (like ImportKey, Panjiva, or TariffEngine) to cross-check HS codes before shipment.
📣 Your LCD film is not a display — it’s a plastic film.
📌 Get the code right. Pay the tax right. Ship with confidence.
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.