Low Texture Colored Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3920591000 | 41.0% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
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AI Analysis
π¨ Low Texture Colored Film (彩ε°θθ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition: What is "Low Texture Colored Film"?
Low Texture Colored Film refers to plastic films primarily used for color printing applications (such as packaging, labels, or graphic overlays). Key characteristics include: * Material: Plastic (Polymer-based). * Form: Thin sheets/films. * Feature: "Low Texture" implies a smooth surface suitable for high-resolution printing, distinguishing it from heavily embossed or textured industrial films. * Composition: Depending on the specific polymer (Acrylic vs. General Plastic), the HS code classification varies.
β οΈ Critical Distinction:
- If the film is made of Acrylic or related polymers βε½ε ₯ 3920.59.10.00
- If the film is made of Other Plastics (e.g., PET, PE, PP, PVC) βε½ε ₯ 3921.90.40.90, 3921.90.50.50, or 3920.99.20.00 based on exact chemical structure and use.
π¦ II. HS Code Classification Matrix (2026 Tariff Book)
| HS Code | Product Description | Material / Characteristics | Total Tax Rate (US/CN) | Key Tax Components |
|---|---|---|---|---|
3921.90.40.90 |
Colored printing film, plastic | General Plastic | 39.2% | Base: 4.2% + Sec 301: 25.0% + 122: 10% |
3921.90.50.50 |
Colored printing film, plastic | General Plastic (Variant) | 39.8% | Base: 4.8% + Sec 301: 25.0% + 122: 10% |
3920.59.10.00 |
Colored printing film | Acrylic or related polymers | 41.0% | Base: 6.0% + Sec 301: 25.0% + 122: 10% |
3920.99.20.00 |
Colored printing film, other plastic | Other Plastic (Non-acrylic) | 39.2% | Base: 4.2% + Sec 301: 25.0% + 122: 10% |
π Key Insight:
- Acrylic films incur the highest base duty (6.0%) and total tax (41.0%).
- General Plastic films have lower base duties (4.2%-4.8%) but still face significantιε η¨ (Additional Duties).
- All listed codes are subject to Section 301 (25%) and Section 122 (10%) tariffs for Chinese origin goods.
π° III. Tariff Breakdown & Legal Basis (US Imports from China)
β Country of Origin: China (CN)
β Applicable Laws: Section 301 (Trade Expansion Act of 1962), Section 122 (Trade Act of 1974)
β Effective Date: Ongoing (Verify latest IEEPA updates for 2026)
π― 1. 3920.59.10.00 β Acrylic-Based Printing Film (Highest Tax)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% (Ad Valorem) |
| Section 301 Additional | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 41.0% |
| Calculation | CIF Value Γ 41.0% |
| De Minimis Exemption? | β No (Section 321 exemption does not apply to goods subject to Section 301/122 tariffs) |
| Legal Reference | HTSUS 3920.59.10.00 + USITC Footnote 9903.88.01 + IEEPA Orders |
π Why so high?
Acrylic polymers are considered higher-value synthetic materials. The 6% base duty reflects this. Combined with geopolitical tariffs, it becomes a high-cost import.
π― 2. 3921.90.40.90 & 3920.99.20.00 β General Plastic Films
| Item | Detail |
|---|---|
| Base Tariff | 4.2% (Ad Valorem) |
| Section 301 Additional | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 39.2% |
| Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption? | β No |
π Note: These codes cover a wide range of non-acrylic plastics. Ensure the Material Safety Data Sheet (MSDS) or composition proof is available to prove it is not acrylic if claiming this lower rate.
π― 3. 3921.90.50.50 β Other Plastic Films (Variant)
| Item | Detail |
|---|---|
| Base Tariff | 4.8% (Ad Valorem) |
| Section 301 Additional | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 39.8% |
| Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption? | β No |
π οΈ IV. Customs Clearance Strategy & Compliance
β 1. Required Documentation Checklist
| Document | Requirement | Purpose |
|---|---|---|
| Commercial Invoice | Must state "Low Texture Colored Film for Printing" | Clear description for CBP |
| Product Specification Sheet | Detail polymer type (Acrylic vs. PET/PP/etc.) | Critical for HS Code determination |
| Material Composition Proof | Lab test or manufacturer declaration | To prove it is NOT acrylic if using 3921 codes |
| Bill of Lading / Air Waybill | Standard shipping docs | Link to invoice |
| Certificate of Origin (CO) | If applicable for non-Chinese origin | To avoid US/China tariffs if shipped from third country |
| Section 301 Exclusion Proof | If applicable (check 2026 status) | Some exclusions may have expired |
β 2. Common Misclassification Risks
| β Incorrect Classification | β Correct Classification | Risk |
|---|---|---|
| Classifying Acrylic film as "Other Plastic" (3921/3920.99) | Must use 3920.59.10.00 | Underpayment of 1.8% + Penalties + Audit |
| Splitting shipments to use De Minimis ($800) | Prohibited for Sec 301/122 goods | Seizure, fines, and loss of import privileges |
| Vague description "Plastic Sheet" | Detailed: "Low Texture Colored Printing Film, Material: PET" | Delays in clearance due to CBP inquiry |
β 3. Pro Tips for Cost Optimization
- Pre-Ruling Application:
Submit a Binding Ruling Request to US Customs (CBP) with material samples. This locks in the HS Code and prevents future disputes. - Supply Chain Diversification:
If possible, source from Vietnam, Thailand, or Mexico. Goods from these countries are not subject to Section 301/122 tariffs (assuming no circumvention rules apply), potentially reducing tax from ~40% to ~3-6%. - Exact Material Declaration:
Clearly declare the polymer type. If it is a blend, consult a customs broker to determine the principal character. Misdeclaring acrylic as generic plastic can lead to severe penalties.
π V. Global Market Comparison (2026)
| Market | HS Code | Base Duty | Additional Taxes | Total Est. | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA (China Origin) | 3920.59.10.00 |
6.0% | +35% (301+122) | 41.0% | High cost, strict enforcement |
| πΊπΈ USA (Vietnam/TH Origin) | 3920.59.10.00 |
6.0% | 0% | 6.0% | Significant savings if properly documented |
| πͺπΊ EU (China Origin) | 3920.59.10.00 |
~6.5% | 0% | 6.5% | No Section 301 equivalent |
| π¨π³ China (Export) | Varies | 0-13% | Varies | Varies | Check current Chinese export policies |
π Conclusion:
For US imports, China-origin low texture colored film faces a punitive tariff of 39.2%β41.0%.
Actionable Advice:
1. Verify material composition meticulously.
2. Consider third-country manufacturing if volume is high.
3. Never attempt to bypass tariffs via de minimis; the risk is too high.
π VI. Summary & Final Recommendations
π― Key Takeaway:
"Material Defines Code, Code Defines Tax."
- Acrylic =3920.59.10.00(41.0% Tax)
- Other Plastic =3921.90.40.90/3921.90.50.50/3920.99.20.00(39.2%-39.8% Tax)
β
Clearance Checklist:
- [ ] Confirm Polymer Type (Acrylic vs. Non-Acrylic)
- [ ] Select Correct HS Code
- [ ] Calculate Total Tax (Base + 301 + 122)
- [ ] Prepare Detailed Specs for CBP
- [ ] Evaluate Supply Chain for Tariff Mitigation
π£ Immediate Action Required:
π Contact a Licensed Customs Broker to review your material specifications.
π Request a Binding Ruling from CBP before your first shipment.
π Explore Non-China Sources to reduce tax burden from ~40% to ~6%.
β¨ Precision in Classification, Precision in Cost.
πΌ Donβt let an incorrect HS code cost you 40% of your 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.