Other Plastic Film Barrier
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3920991000 | 41.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
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AI Analysis
π Other Plastic Film Barrier (ε Άδ»ε‘ζε’ι₯°θ)
π HS Code Classification & Duty Guide | 2026 Updated Tariff Breakdown | Expert Customs Clearance Strategy
π One-Stop Solution for Accurate Product Classification & Duty Optimization
π¦ 1. Product Definition & Classification: What Exactly Is βOther Plastic Film Barrierβ?
"Other Plastic Film Barrier" refers to flexible, non-cellular, non-reinforced plastic films used primarily as decorative wall coverings or protective barriers in residential, commercial, or industrial settings. These films are typically:
- Thin, flexible, and rollable
- Made from synthetic plastics (e.g., PVC, PE, PET, PP)
- Used for wall decoration, temporary protection, or aesthetic finishes
- Not classified under more specific subheadings (like coated or laminated films)
β οΈ Key Differentiator:
- If the film is decorative, flat, and not reinforced, it falls under "other plastic films"
- If itβs coated, laminated, or used for industrial insulation, it may be classified differently
π§© 2. HS Code Breakdown (2026 Official Tariff Reference)
| HS Code | Product Description | Applicable Use Case | Tax Rate | Key Notes |
|---|---|---|---|---|
3919.90.50.60 |
Other plastic wallι₯° film, plastic material, film form, general category | General decorative film, no specific sub-classification | 40.8% | Base: 5.8% + 25% (Additional) + 10% (Section 122) |
3919.10.20.55 |
Other plastic wallι₯° film, plastic material, film form, meets thin film criteria | Thin, flexible decorative film, non-cellular | 40.8% | Same as above β 5.8% + 25% + 10% |
3920.99.20.00 |
Other plastic wallι₯° film, plastic material, film form, non-cellular, flexible membrane | Flexible, non-reinforced, soft plastic film | 39.2% | Lower base rate: 4.2% + 25% + 10% |
3920.99.10.00 |
Other plastic wallι₯° film, plastic material, film form, general catch-all | Broadly applicable, no conflict with other categories | 41.0% | Highest base: 6.0% + 25% + 10% |
3926.40.00.90 |
Other plastic wallι₯° film, plastic material, film form, part of decorative item | Used as component in decorative systems (e.g., wall kits, murals) | 15.3% | Only 5.3% base + 10% Section 122 β NO additional 25% |
β Critical Insight:
- The same product can be classified under multiple HS codes, depending on material structure, use case, and documentation
- Tax differences can exceed 25% β accurate classification is crucial!
π° 3. 2026 Duty Rate Deep Dive (US Focus, China-Origin)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and ongoing)
π― 1. 3919.90.50.60 β General Plastic Wall Film (No Specific Sub-Class)
| Item | Detail |
|---|---|
| Base Duty | 5.8% (ad valorem) |
| Additional Duty (Section 301) | +25% (USITC Footnote 9903.88.01) |
| Section 122 Duty (IEEPA) | +10% (International Emergency Economic Powers Act) |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not available (denied under US law) |
| Legal Pathway | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3919.90.50.60 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The film is not reinforced, not cellular, and not part of a larger decorative system
- No clear subheading fits β falls into "other" category β triggers full 301 + IEEPA duties
π― 2. 3919.10.20.55 β Thin Plastic Wall Film (Film Characteristic)
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| Additional Duty (Section 301) | +25% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF Γ 40.8% |
| De Minimis | β Not applicable |
| Legal Pathway | Same as above |
π Why This Applies:
- The product meets "thin film" criteria (e.g., < 0.5mm thickness)
- Used for decorative wall covering β fits within3919.10.20scope
- Still triggers full 301 + IEEPA due to China origin
π― 3. 3920.99.20.00 β Flexible Non-Cellular Plastic Film
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Additional Duty (Section 301) | +25% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF Γ 39.2% |
| De Minimis | β Not applicable |
| Legal Pathway | IEEPA:9903.01.24 β USITC:3920.99.20.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The film is non-cellular, flexible, and not reinforced
- Fits "other" category under3920.99
- Slightly lower base rate β 1.6% savings vs.3919codes
π― 4. 3920.99.10.00 β General Catch-All Plastic Film
| Item | Detail |
|---|---|
| Base Duty | 6.0% |
| Additional Duty (Section 301) | +25% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF Γ 41.0% |
| De Minimis | β Not applicable |
| Legal Pathway | IEEPA:9903.01.24 β USITC:3920.99.10.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Used when no better fit exists β the "last resort" code
- Highest base rate β most expensive option
- Avoid unless no other code applies
π― 5. 3926.40.00.90 β Plastic Film as Part of Decorative Item
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 0% (No 25% added) |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 15.3% |
| Tax Calculation | CIF Γ 15.3% |
| De Minimis | β Available (if value β€ $800) |
| Legal Pathway | IEEPA:9903.01.25 β USITC:3926.40.00.90 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The film is used as a component in a decorative system (e.g., wall mural kit, DIY wall art)
- Not sold standalone β part of a larger decorative product
- Exempt from 25% Section 301 duty β massive savings!β Golden Rule:
If your film is packaged with design templates, adhesive backing, or mounting hardware, it likely qualifies for3926.40.00.90β only 15.3% total duty
π οΈ 4. Customs Clearance Best Practices (Pro Tips)
β 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specs (Thickness, Material, Size) | βοΈ | Proves film type (thin vs. thick) |
| β Product Photos (With Packaging) | βοΈ | Shows if film is standalone or part of kit |
| β Commercial Invoice | βοΈ | Must state "Decorative Wall Film" or "Wall Mural Component" |
| β Packing List | βοΈ | Proves whether film is sold alone or with accessories |
| β Material Safety Data Sheet (MSDS) | βοΈ | Supports material origin (plastic type) |
| β Test Reports (RoHS, REACH, FDA) | βοΈ | Helps avoid compliance issues |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility |
β 2.η³ζ₯ζε·§οΌKey Rules of ThumbοΌ
π₯ βComponent vs. Standalone β Thatβs the Tax Game!β
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Film sold alone, no accessories | 3919.90.50.60 or 3920.99.20.00 |
3926.40.00.90 |
+25% tax! |
| Film sold with design templates, glue, tools | 3926.40.00.90 |
3919.90.50.60 |
Save 25.5%! |
| Film is thick (>0.5mm) or reinforced | 3919.10.20.55 |
3920.99.20.00 |
Risk of misclassification |
| Film is not decorative (e.g., industrial barrier) | 3920.99.20.00 |
3919.90.50.60 |
May trigger audit |
β 3. Special Cases & Workarounds
| Case | Recommended Action |
|---|---|
| OEM/White Label Product | Provide customer brand + design proof β may qualify for component treatment |
| Film Used in Construction | If used as temporary protection, may qualify for 3920.99.20.00 |
| Film with Metallic Finish | Still falls under 3920.99.20.00 unless coated with metal layer |
| Film Sold as DIY Kit | Always use 3926.40.00.90 β even if film is the main item |
| Samples or Low-Value Shipments | Use de minimis if under $800 and classified under 3926.40.00.90 |
π 5. Global Market Duty Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.40.00.90 (if component) |
15.3% | FCC, RoHS | No 25% tariff if part of kit |
| π¨π³ China | 3920.99.20.00 |
5% | CCC | No additional duties |
| πͺπΊ EU | 3920.99.20.00 |
0% (if CE) | CE, REACH | No 301/IEEPA duties |
| π¦πΊ Australia | 3920.99.20.00 |
5% | RCM | No extra charges |
| π―π΅ Japan | 3920.99.20.00 |
0% | PSE | No additional taxes |
π Key Insight:
- Only the US applies 25% + 10% tariffs on Chinese-origin plastic films
- EU, Japan, Australia have no such extra duties
- China-origin products are only at risk in the US
π« 6. Common Mistakes & How to Avoid Them
β Mistake 1: Declaring "plastic film" as standalone product β 3919.90.50.60 β 40.8% tax
π Fix: If sold with design templates, use 3926.40.00.90 β 15.3%
β Mistake 2: Not providing photos of packaging β Customs assumes standalone β higher tax
π Fix: Include packaging photos showing film + accessories
β Mistake 3: Using generic name like βwall sticker filmβ β triggers "decorative" classification β higher duty
π Fix: Use precise terms: βplastic film component for decorative wall kitsβ
β Mistake 4: Failing to claim de minimis for low-value shipments under 3926.40.00.90
π Fix: If value β€ $800, claim de minimis exemption β 0% duty
π― 7. Final Verdict: How to Save Thousands in Duties
π₯ Pro Tip:
If your plastic film is sold as part of a decorative kit (even with a simple adhesive backing), classify it under3926.40.00.90β youβll save over 25% in duty!π Golden Rule:
βIf itβs not sold alone, itβs not a film β itβs a component.β
π 8. Action Plan: Your Next Steps
β Step 1: Review your product packaging and sales description
β Step 2: Determine if film is sold standalone or as part of a kit
β Step 3: If part of a kit β use3926.40.00.90
β Step 4: Prepare photos, specs, and invoice with correct description
β Step 5: Apply for Advance Ruling (Pre-Ruling) if unsure
β Step 6: Partner with a customs broker experienced in plastic films
π£ π Immediate Action Required:
π Contact a US Customs Broker + Submit product photos + Request HS Code Pre-Ruling
πΌ Avoid $10k+ in overpayment β classify right the first time!
β¨ Smart Classification = Smart Savings!
πΌ Your productβs duty rate isnβt set in stone β itβs shaped by how you describe it.
π£ Remember:
βStandalone film = 40.8% tax. Kit component = 15.3% β or even 0% with de minimis.β
Your description controls your destiny.
β
Professional Clearance Starts with Precision.
β
One wrong code = Thousands in lost profit.
β
Get it right β and ship with confidence!
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.