Microporous Polypropylene Film for Filtration
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926903500 | 24.0% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3920200020 | 39.2% | CN | US | Official Doc |
AI Analysis
π§ͺ Microporous Polypropylene Film for Filtration
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Microporous Polypropylene Film"?
Microporous Polypropylene (PP) Film is a high-performance material characterized by its porous structure, high surface area, and chemical resistance. It is widely used in filtration systems, medical packaging, battery separators, and industrial membranes.
In international trade, its classification depends heavily on its physical form (whether it is self-adhesive or not) and its specific end-use (though HS codes often classify by material/form first, not end-use).
β οΈ Key Classification Logic:
- Is it self-adhesive (coated with glue/tape)? β Look at Chapter 3919.
- Is it a simple membrane/film without adhesive? β Look at Chapter 3920 or 3926.
- Important: "Filtration" is a function, but HS codes usually classify PP films by shape and composition. If itβs a simple porous film, it often falls under "Other articles of plastics" if it doesn't fit neatly into "Plates, sheets, or film" (3920) or "Self-adhesive plates" (3919).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Total Tax Rate (US/China Origin) |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastic (General Fallback) | Porous PP film not fitting specific "sheet/film" codes; generic filtration media | 22.8% |
3926.90.35.00 |
Other plastic articles (ε εΊ/Residual Category) | PP porous film classified as "other" due to specific pore structure or lack of standard sheet classification | 24.0% |
3919.90.50.60 |
Self-adhesive plastic plates, sheets, film, tape, strip and other forms | If the PP film has an adhesive backing or is coated as a tape/strips | 40.8% |
3919.10.20.55 |
Plastic plates, sheets, film, etc., in rolls, self-adhesive | If the film is supplied in rolls with adhesive | 40.8% |
3920.20.00.20 |
Unworked plastic plates, sheets, film, etc., of polypropylene | If it qualifies as a standard non-cellular plastic film (less likely for "microporous" but possible if dense enough) | 39.2% |
π ιηΉζι (Critical Notes):
- Self-Adhesive vs. Non-Adhesive: If your microporous film is just the porous PP layer without any glue, it cannot go to3919(40.8%). It must go to3926(22.8%-24%) or3920(39.2%). - "Microporous" Complexity: Pure "plates/sheets" (3920) often exclude highly modified porous films in some customs interpretations, pushing them to3926(Other articles). This is why3926.90.99.89is the most common and cost-effective classification for non-adhesive filtration membranes. - 122-Clause & Section 301 Taxes: All rates above include US base duties, Section 301 tariffs (7.5%-25%), and Section 122 tariffs (10%) where applicable.
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 applicable rates (post-2025 adjustments)
π― 1. 3926.90.99.89 ββ Other articles of plastic (Most Recommended for Non-Adhesive Porous Film)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (From USITC Footnote) |
| Section 122 Tariff | +10% (Against China) |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Available (Subject to high tariffs) |
| Legal Basis Path | USITC:3926.90.99.89 β Section 301: +7.5% β Section 122: +10% |
π Explanation:
- This is the lowest tax option for microporous PP films that do not have adhesive backing. - Customs often classify complex filtration media here because they don't fit the simple "sheet" definition of 3920. - Cost Advantage: Saves ~18% compared to the self-adhesive categories.
π― 2. 3926.90.35.00 ββ Other plastic articles (Residual Category)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24.0% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | USITC:3926.90.35.00 β Section 301: +7.5% β Section 122: +10% |
π Note:
- Slightly higher than3926.90.99.89. Use this only if specific customs guidance requests this residual code for "polypropylene articles."
π― 3. 3919.90.50.60 & 3919.10.20.55 ββ Self-Adhesive PP Film (High Tariff Trap)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | USITC:3919.90.50.60 β Section 301: +25% β Section 122: +10% |
π Warning:
- Do NOT use this code if your film is NOT self-adhesive. - If you ship plain microporous PP film for filtration and declare it as "self-adhesive," you face a 18% higher tax penalty. - Only use if the product is literally a PP tape with glue on one side.
π― 4. 3920.20.00.20 ββ Non-cellular Plastic Film (PP)
| Item | Content |
|---|---|
| Base Duty Rate | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | USITC:3920.20.00.20 β Section 301: +25% β Section 122: +10% |
π Note:
- "Non-cellular" implies a solid, dense film. Microporous means it has holes (cellular/porous). Some customs officers may reject 3920 for porous films, or if accepted, the 25% Section 301 surcharge makes it expensive.
π οΈ IV. Customs Clearance Practical Advice (Battle-Proven Tips)
β 1. Preparation Checklist (Must-Haves)
| Document | Required | Explanation |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must specify: Material (PP), Structure (Microporous/Porous), Dimensions, Porosity %. |
| β Photo of Product | βοΈ | Show the porous structure clearly. Label "Non-Adhesive" if applicable. |
| β Commercial Invoice | βοΈ | Description: "Microporous Polypropylene Filter Film, Non-Adhesive." Avoid vague terms like "Plastic Sheet." |
| β Bill of Lading | βοΈ | Ensure weight and volume match invoice. |
| β Origin Certificate | βοΈ | Proof of China origin (subject to surcharges). |
β 2. Declaration Strategy (Key Phrases)
π₯ βBe Specific: βMicroporousβ and βNon-Adhesiveβ Are Your Best Friendsβ
| Scenario | Correct Declaration | Wrong Declaration | Risk |
|---|---|---|---|
| Plain Porous Film | 3926.90.99.89 - "Microporous PP Filter Film" |
"Plastic Film" or "Polypropylene Sheet" | Risk of reclassification to 3920 (39.2%) or 3919 (40.8%) |
| Adhesive Backed Tape | 3919.90.50.60 - "PP Adhesive Tape" |
"Filter Film" | Under-declaration of duties if mislabeled |
| Bundle for Shipping | Declare as One Unit | Split into "Film + Glue + Packaging" | "Splitting" leads to higher combined tax rates |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Is it a Filter Element? | If itβs a finished filter cartridge (housing + film), it may fall under 8421.23 (Machinery for filtering). But for raw film, stick to 3926. |
| Medical Grade? | If for medical filters, still classify under 3926. No special duty exemption unless specific medical device codes apply (rare for raw film). |
| Rolls vs. Sheets | Whether in rolls or cut sheets, if non-adhesive, 3926.90.99.89 is preferred for cost efficiency. |
π V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Est. Total Duty | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
22.8% | Best rate for non-adhesive porous PP |
| π¨π³ China | 3926.90.90.00 |
~5-7% | Lower import duty, no Section 301 |
| πͺπΊ EU | 3926.90.97 |
0-4.7% | No anti-dumping on PP films generally |
| π¬π§ UK | 3926.90.99 |
4.7% | Post-Brexit standard rate |
π Conclusion:
- USA is the most complex market due to Section 301 and 122 tariffs. - Choosing3926.90.99.89saves ~18% compared to adhesion-based codes.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Classifying non-adhesive porous film as 3920 (Plastic Sheets)
π Consequence: Customs may accept it, but the 25% Section 301 surcharge makes the total 39.2%. You overpay by 16%!
β Error 2: Calling it "Self-Adhesive" when itβs not
π Consequence: Not only do you pay 40.8%, but you risk fraud allegations for misdeclaration.
β Error 3: Vague Description "Plastic Film"
π Consequence: Customs will guess. They might pick the highest default rate.
β Correct Practice:
"Microporous Polypropylene Film, Porous Structure, Non-Adhesive, For Filtration Use, Unrolled, Model ABC"
π― VII. Conclusion: Smart Classification, Lower Costs
π― Remember the Mantra:
πΉ "Non-Adhesive? Go to 3926. Adhesive? Go to 3919. Save 18% with 3926.90.99.89!"
πΉ "Be Transparent: 'Microporous' and 'Non-Adhesive' prevent reclassification risks."
π Pro Tip:
If you are importing large volumes, consider applying for an Advance Ruling (Ruling Letter) from US Customs and Border Protection (CBP) to lock in the 3926.90.99.89 classification legally. This prevents future disputes during audits.
π£ Immediate Action:
π Contact your freight forwarder + Provide Product Photos + Declare "Non-Adhesive Microporous PP Film"
π Optimize your supply chain, avoid tariff traps, and boost your margins!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent in Tax is Profit in Your Pocket!
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.