Other Plastic Film UV Protection Film
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 |
AI Analysis
π‘οΈ Other Plastic Film: UV Protection Film (US Import Guide)
π HS Code Reference & Customs Clearance Strategy | 2026 Updated Tariff Analysis
π I. Product Definition: What Exactly is "Other Plastic Film (UV Protection)"?
UV Protection Films are typically thin, flexible sheets made from various plastics (such as PET, PE, PP, or PVC) designed to block or filter ultraviolet radiation. In international trade, the classification depends heavily on the physical form and specific use.
Key Distinctions: * Self-Adhesive vs. Non-Adhesive: Is it a sticker (roll of adhesive tape/film) or a loose sheet? * Packaging: Is it in rolls (narrow width < 20cm vs. wider)? * Content/Additives: Does it contain specific UV-absorbing chemicals that change its chemical nature? * End Use: Is it for industrial packaging, automotive tinting, window insulation, or decorative purposes?
β οΈ Critical Warning:
Misclassification can lead to significant duty shocks due to the "Section 301" and "Section 122" tariffs on Chinese-origin goods. The difference between 15.3% and 41.0% is massive!
π¦ II. HS Code Classification Matrix (2026 US Tariff Schedule)
Based on the provided data, here are the 5 possible HS Codes for "Other Plastic Film (UV Protection Film)" imported from China. The correct code depends on the film's specific characteristics.
| HS Code | Summary Description | Total Tax Rate | Tax Breakdown | Key Differentiator |
|---|---|---|---|---|
| 3919.90.50.60 | Plastic, film form, classified as "Other plastic flattened products" | 40.8% | Base: 5.8% +301: 25.0% Sec 122: 10% |
Adhesive/Press-fit: Often applies if the film is self-adhesive or designed to be pressed onto surfaces (like decals). |
| 3919.10.20.55 | Plastic, film form, fits "Other film" characteristics | 40.8% | Base: 5.8% +301: 25.0% Sec 122: 10% |
Adhesive Rolls: Typically for self-adhesive films in rolls, regardless of width. |
| 3920.99.20.00 | Plastic, film form, non-cellular, non-reinforced flexible film | 39.2% | Base: 4.2% +301: 25.0% Sec 122: 10% |
General Flexible Film: Non-adhesive, non-cellular, non-reinforced. A "catch-all" for many industrial films. |
| 3920.99.10.00 | Plastic, film form, "Other" (Residual Category) | 41.0% | Base: 6.0% +301: 25.0% Sec 122: 10% |
Catch-All: Used if the film doesn't fit specific sub-headings for coatings or specific plastics. Highest base rate. |
| 3926.40.00.90 | Plastic, film form, classified as "Other Articles of Plastics" (Decorative) | 15.3% | Base: 5.3% +301: 0.0% Sec 122: 10% |
Decorative/Finished Good: If the film is considered a "decorative article" (e.g., pre-cut window tint, decorative sticker), it may avoid Section 301 tariffs. |
π Deep Dive into Tariff Structures: * Base Rate: Varies by HS code (4.2% - 6.0%). * Section 301 Tariff (+25%): Applies to Codes
3919and3920. Does NOT apply to3926.40.00.90. * Section 122 Tariff (+10%): Applies to ALL five codes listed above. This is a special tariff often applied to specific categories of goods from China.
π° III. 2026 Tariff Rate Breakdown (China Origin β USA)
π― 1. High-Tariff Group: Codes 3919 & 3920 (Rates: 39.2% β 41.0%)
| HS Code | Base Duty | Sec 301 (25%) | Sec 122 (10%) | Total Effective Rate |
|---|---|---|---|---|
| 3919.90.50.60 | 5.8% | 25.0% | 10.0% | 40.8% |
| 3919.10.20.55 | 5.8% | 25.0% | 10.0% | 40.8% |
| 3920.99.20.00 | 4.2% | 25.0% | 10.0% | 39.2% |
| 3920.99.10.00 | 6.0% | 25.0% | 10.0% | 41.0% |
π Explanation: * Section 301 (25%): Imposed under US Trade Act Section 301. Targets Chinese manufactured goods, including plastic films. * Section 122 (10%): Imposed under 19 U.S.C. 2433. Often applied to goods deemed to be imported in large quantities to disrupt US markets. * Total: These codes carry the highest burden. For a $10,000 shipment, you pay ~$4,000 in duties.
π― 2. Low-Tariff Group: Code 3926.40.00.90 (Rate: 15.3%)
| HS Code | Base Duty | Sec 301 (25%) | Sec 122 (10%) | Total Effective Rate |
|---|---|---|---|---|
| 3926.40.00.90 | 5.3% | 0.0% | 10.0% | 15.3% |
π Explanation: * Exemption from Section 301: This code is NOT subject to the 25% Section 301 tariff. * Why? It is classified under Chapter 3926 ("Other articles of plastics"), specifically "Decorative articles." The US government has historically excluded certain finished decorative plastic goods from the 301 list. * Savings: This is a ~25% reduction in total duty compared to the 39xx codes. For a $10,000 shipment, you pay only ~$1,530.
π οΈ IV. Customs Clearance Practical Advice (How to Choose the Right Code)
β Step 1: Determine Physical Form & Use
| Product Characteristic | Likely HS Code | Duty Rate | Strategy |
|---|---|---|---|
| Self-Adhesive Roll (e.g., window tint roll, sticker) | 3919.xxxxxx |
~40.8% | Hard to avoid 301 tariff. |
| Non-Adhesive, General Purpose Film (e.g., shrink wrap, industrial liner) | 3920.99.20.00 |
~39.2% | Standard for bulk industrial films. |
| Non-Adhesive, Specific Plastic Not Listed | 3920.99.10.00 |
~41.0% | Avoid if possible; highest base rate. |
| Pre-Cut Decorative Film (e.g., ready-to-use window tint, decorative decal) | 3926.40.00.90 |
15.3% | Best Option! Requires proof it is a "decorative article." |
β Step 2: Documentation for Lower Duty (Code 3926)
To qualify for 3926.40.00.90 (15.3%), you must prove the product is a "Decorative Article" and not merely a raw material or industrial film.
| Required Document | Description |
|---|---|
| Product Photos | Show the film as a finished good (e.g., pre-cut for a specific window, packaged as a decorative item). |
| Marketing Materials | Brochures describing it as "Decorative," "Artistic," or "Finish" rather than "Industrial Material." |
| Bill of Materials (BOM) | Show it is not a raw plastic sheet but processed into a decorative form. |
| Statement of Use | Clearly state: "This product is sold as a decorative plastic article for aesthetic purposes." |
β Step 3: Clearance Checklist
| Item | Status | Notes |
|---|---|---|
| Commercial Invoice | β Must Include | HS Code, Country of Origin (China), Value, Description |
| Packing List | β Must Include | Weight, Dimensions, Number of Rolls/Pieces |
| Customs Bond | β Required | Single-entry or Continuous bond |
| Section 301 Exclusion Check | β Verify | Ensure no other exclusions apply (currently none for these codes except 3926) |
| Fees | β Paid | Merger Fee, HUDF, etc. |
π V. Global Market Comparison (2026)
| Country | HS Code | Duty Rate | Notes |
|---|---|---|---|
| πΊπΈ USA (China Origin) | 3926.40.00.90 |
15.3% | Avoids 25% Sec 301. Best for decorative films. |
| πΊπΈ USA (China Origin) | 3920.99.20.00 |
39.2% | High duty. For general industrial films. |
| πͺπΊ EU | 3920.99.99 |
~6.5% | Lower base rates. No "Section 301" equivalent. |
| π¨π³ China (Export) | 3920/3919 |
0% | China exports without duty, but buyer pays import duty. |
π Conclusion:
USA is the most expensive market due to Section 301 and 122 tariffs.
Strategy: If your UV film is decorative/pre-cut, aggressively pursue HS Code 3926.40.00.90 to save 25% in duties. If it is raw industrial film, expect to pay ~40%.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Classifying decorative window tint as "Industrial Film" (3920)
π Result: Paying 39.2% instead of 15.3%. Loss: 24% extra duty.
β Mistake 2: Assuming all plastic films get the same tariff
π Result: Ignoring the Section 301 exemption for Chapter 3926.
β Mistake 3: Incomplete Description on Invoice
π Result: Customs may reclassify as 3920.99.10.00 (41.0%) if "decorative" intent isn't clear.
β Best Practice:
Use the term "Decorative Plastic Film" or "Artistic UV Blocking Film" on documentation.
Include photos of the final decorative product, not just the roll of plastic.
π― VII. Final Recommendation: Cost-Saving Strategy
- Audit Your Product: Is it truly a "raw material" or a "finished decorative good"?
- Consult Your Customs Broker: Ask specifically about Chapter 3926 eligibility for your product.
- Update Packaging: If aiming for
3926.40.00.90, ensure packaging highlights the decorative/aesthetic function. - Budget for Tariffs:
- If Industrial: Budget ~40% duty.
- If Decorative: Budget ~15% duty.
π£ Immediate Action:
π Contact your freight forwarder today.
π Provide product samples and marketing info.
π Apply for a Binding Ruling if you have a large shipment to lock in the 15.3% rate.
β¨ Precision in Classification = Profit in Your Pocket!
πΌ Don't let tariffs eat your margin. Classify right.
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.