Other Polyimide Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920920000 | 14.2% | CN | US | Official Doc |
| 3920991000 | 41.0% | CN | US | Official Doc |
| 3908100000 | 41.3% | CN | US | Official Doc |
| 3908907000 | 41.5% | CN | US | Official Doc |
| 5407410030 | 48.6% | CN | US | Official Doc |
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AI Analysis
π Other Polyimide Film
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
π One: Product Definition & Classification β What Exactly Is βPolyimide Filmβ?
Polyimide film is a high-performance synthetic polymer film known for its exceptional thermal stability, chemical resistance, electrical insulation, and mechanical strength. It is widely used in electronics, aerospace, automotive, and advanced manufacturing applications such as flexible printed circuits (FPCs), semiconductor packaging, insulation layers, and high-temperature tapes.
β οΈ Key Distinction:
- If the film is pure polyimide, non-foamed, non-coated, and not laminated β classified under 3920.92.00.00
- If the film is coated, laminated, or modified (e.g., with adhesive, metal layer, or other functional layers) β may fall under 3920.99.10.00, 3908.10.00.00, or 3908.90.70.00
- If the film is woven or non-woven, and used as textile-like material β may be classified under 5407.41.00.30
π¦ Two: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenarios | Coated/Laminated? | Functional Layer? |
|---|---|---|---|---|
3920.92.00.00 |
Polyimide film, pure, non-coated, non-laminated, in film form | High-temp insulation, FPC base, semiconductor dielectric layer | β No | β No |
3920.99.10.00 |
Other polyimide film, including coated, laminated, or modified forms | Adhesive-backed tapes, metal-coated films, sensor substrates | β Yes | β Yes |
3908.10.00.00 |
Polyimide film, with adhesive layer, for electrical insulation | Double-sided tape, circuit protection film, industrial bonding | β Yes | β Yes |
3908.90.70.00 |
Other polyimide film, not elsewhere specified, including functional modifications | Customized films for aerospace, medical, or EV applications | β Yes | β Yes |
5407.41.00.30 |
Polyimide film, woven or non-woven, used as textile-like material | High-strength composite reinforcement, aerospace fabric | β Yes | β Yes |
π Critical Insight:
- Pure polyimide film without any coating or layering β must be declared under3920.92.00.00
- Any addition of adhesive, metal, or functional layer β must not be declared as pure film β risk of misclassification & penalties
π° Three: 2026 Latest Tariff Breakdown (Withιε Taxes & Policy Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and onward)
π― 1. 3920.92.00.00 β Pure Polyimide Film (No Coating)
| Item | Details |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 (USITC) Additional Duty | +0% (no additional 301 tariff on this code) |
| Section 122 (IEEPA) Emergency Tariff | +10% (applies to China-origin goods under IEEPA) |
| Total Effective Duty | 14.2% |
| Tax Calculation | CIF Value Γ 14.2% |
| De Minimis Exemption? | β Yes (5% de minimis applies) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β 3920.92.00.00 |
π Explanation:
- This is the lowest tariff rate among all polyimide film codes due to no Section 301 (USITC) extra tariff
- Still subject to 10% IEEPA emergency tariff (from the International Emergency Economic Powers Act)
- De minimis applies β if value β€ $800, duty-free entry into US
π― 2. 3920.99.10.00 β Coated/Laminated Polyimide Film
| Item | Details |
|---|---|
| Base Tariff | 6.0% |
| Section 301 (USITC) Additional Duty | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 (IEEPA) Emergency Tariff | +10% |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Exemption? | β No (denied due to highιε duties) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.99.10.00 β FOOTNOTE:9903.88.01 |
π Critical Note:
- Even minor modifications (e.g., adhesive layer, thin metal coating) trigger 25% Section 301 tariff
- No de minimis relief β even a $500 shipment will pay full 41% duty
- This is one of the highest tariff rates for any polyimide product
π― 3. 3908.10.00.00 β Polyimide Film with Adhesive Layer
| Item | Details |
|---|---|
| Base Tariff | 6.3% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Tariff | +10% |
| Total Effective Duty | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3908.10.00.00 β FOOTNOTE:9903.88.01 |
π Key Insight:
- Classified under 3908.10.00.00 due to adhesive layer, even if the film is polyimide-based
- Same high tariff as3920.99.10.00β no exemption
- Must declare adhesive content clearly in commercial invoice
π― 4. 3908.90.70.00 β Other Polyimide Film (Not Elsewhere Specified)
| Item | Details |
|---|---|
| Base Tariff | 6.5% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Tariff | +10% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3908.90.70.00 β FOOTNOTE:9903.88.01 |
π Important:
- Used for custom, non-standard, or multi-layer polyimide films
- Often applies to films with embedded sensors, conductive patterns, or unique coatings
- Highest tariff rate in the list β 41.5%
- No exceptions β even if used in R&D or prototypes
π― 5. 5407.41.00.30 β Woven/Non-Woven Polyimide Film (Textile-Like)
| Item | Details |
|---|---|
| Base Tariff | 13.6% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Tariff | +10% |
| Total Effective Duty | 48.6% |
| Tax Calculation | CIF Value Γ 48.6% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:5407.41.00.30 β FOOTNOTE:9903.88.01 |
π Critical Warning:
- This code applies only if the film is woven or non-woven and used as textile material
- Even slightly textured or fibrous polyimide film may fall here
- Highest tariff rate β 48.6%
- No de minimis β even small shipments pay full rate
π οΈ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Required Documentation (MUST-HAVE)
| Document | Required? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include material composition, thickness, surface treatment, layer structure |
| β Technical Drawing / Layer Diagram | βοΈ | Show if adhesive, metal, or conductive layer is present |
| β Product Photos (with label & cross-section) | βοΈ | Must show surface finish and layer structure |
| β Third-Party Test Report | βοΈ | ROHS, UL, IPC-4101 (for electronics), thermal stability test |
| β Commercial Invoice | βοΈ | Must clearly state "Polyimide Film, [type], [coating status]" |
| β Certificate of Origin (CO) | βοΈ | If from non-China origin, may qualify for lower tariff |
| β Packing List | βοΈ | Detail per roll, layer count, and packaging type |
β 2.η³ζ₯ζε·§οΌKey Rules to RememberοΌ
π₯ "Pure film β 14.2%, Coated β 41%, Woven β 48.6%, De Minimis Only for Pure!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Pure polyimide film, no coating | 3920.92.00.00 |
3920.99.10.00 |
26.8% higher duty |
| Adhesive-coated film | 3908.10.00.00 |
3920.92.00.00 |
35.3% underpaid β audit risk |
| Woven polyimide fabric | 5407.41.00.30 |
3920.92.00.00 |
35% underpaid β penalties |
| Multi-layer film with metal | 3908.90.70.00 |
3920.99.10.00 |
0.2% underpaid β still risky |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Prototype or R&D sample | Declare under 3920.92.00.00 if pure; still pay 14.2% if >$800 |
| Film used in medical devices | Apply for "non-commercial" exemption β requires FDA/CE documentation |
| Film for EV battery insulation | May qualify for "green tech" exemption β apply via USITC pre-ruling |
| Shipment from Vietnam/Mexico | Can apply for IEEPA exemption β 0% duty if origin is not China |
π Five: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.92.00.00 |
14.2% (pure) | FCC, RoHS | 41%+ for coated |
| π¨π³ China | 3920.92.00.00 |
5% | CCC, RoHS | No extra tariffs |
| πͺπΊ EU | 3920.92.00.00 |
0% (if CE) | CE, REACH | No 301/IEEPA |
| π¦πΊ Australia | 3920.92.00.00 |
5% | RCM | No extra duties |
| π―π΅ Japan | 3920.92.00.00 |
0% | PSE | Noιε taxes |
π Conclusion:
- USA is the only market with highιε tariffs on polyimide films
- China-origin coated films face 41%+ duty β very costly
- Vietnam/Mexico origin can avoid IEEPA β 0% duty on pure films
π Six: Common Mistakes & Risk Warnings (Avoid These!)
β Mistake 1: Calling a coated polyimide film "pure film"
π Consequence: Underpaid duty β audit, fines, seizure
β Mistake 2: Declaring adhesive-coated film as 3920.92.00.00
π Consequence: 41% duty penalty + rejection
β Mistake 3: Not providing layer diagram or cross-section photo
π Consequence: Customs delays, request for reclassification
β Mistake 4: Using generic term "polyimide film" without specification
π Consequence: Misclassification risk β all codes apply equally
β Correct Declaration Phrase:
"Polyimide Film, 25Β΅m thick, pure, non-coated, non-laminated, for flexible circuit base, Model XYZ, FCC & RoHS Certified"
π― Seven: Final Verdict β Smart Classification = Big Savings!
π― Remember the Golden Rule:
πΉ "Pure β 14.2%, Coated β 41%, Woven β 48.6%, De Minimis Only for Pure!"
πΉ "One layer wrong β 35% more duty!"
π Pro Tip:
If your polyimide film is produced in Vietnam, Mexico, or Thailand, apply for IEEPA exemption β 0% duty on pure film
β Request Advance Ruling (Pre-Ruling) from U.S. Customs before shipment
π£ Act Now!
π Contact a licensed customs broker + provide product specs + photos
π Get your HS Code pre-approved β avoid delays, penalties, and surprise duties!
β¨ Professional Customs Starts with Accurate Classification!
πΌ Your profit margin depends on the right HS Code!
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.