Other plastic sheet roll
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3920995000 | 40.8% | CN | US | Official Doc |
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AI Analysis
𧱠Plastic Sheet Rolls (Other Plastic Plates, Sheets, Film, Foil, and Strip)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
π Part I: Product Definition & Classification: Do You Really Understand βPlastic Sheet Rollsβ?
"Other plastic sheet rolls" is a generic trade term that lacks precision in customs declarations. In international trade, plastic rolls are strictly divided based on structure (cellular/non-cellular), reinforcement (laminated/reinforced), and specific usage (e.g., photo albums). Misclassification is the #1 cause of customs delays and penalty taxes for plastic products.
Key Distinctions: - Non-cellular vs. Cellular: Is the plastic foamed/expanded (like Styrofoam) or solid/dense? The data provided focuses on non-cellular (solid) plastics. - Reinforced vs. Unreinforced: Is the plastic combined with other materials like paper, metal, or fabric? - Specific Use: Is it specifically for photo albums? If yes, it gets its own unique HS Code.
β οΈ Critical Differentiation:
- If it is a basic, flexible plastic film/sheet without specific reinforcement or special use β Likely 3920.99.20.00 or 3921.90.50.50.
- If it is flexible but reinforced with paper β 3921.90.40.10.
- If it is specifically for photo albums β 3926.90.48.00.
- If it is a general article (not a sheet/film but a formed item) β 3926.90.99.89.
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Characteristics |
|---|---|---|---|
3920.99.20.00 |
Other plates, sheets, film, foil, strip of plastics, non-cellular, not reinforced/laminated: Of other plastics: Film, strip, sheets (flexible): Other | Standard flexible plastic sheets/films (e.g., PVC, PE, PET) not combined with other materials; not for albums | β Non-cellular, β Unreinforced, β Not for albums |
3921.90.40.10 |
Other plates, sheets, film, foil, strip: Other: Flexible Reinforced with paper | Plastic sheets laminated or bonded with paper (e.g., coated paper stock, some packaging materials) | β Reinforced with Paper |
3921.90.50.50 |
Other plates, sheets, film, foil, strip: Other: Other: Other | General purpose plastic sheets/rolls not covered by other specific subheadings (e.g., solid PVC sheets, thick non-reinforced films) | β Other (General Plastic Sheet) |
3926.90.48.00 |
Other articles of plastics: Photo albums | Specifically manufactured photo albums or albums for storing prints/photos | β Specific Use: Photo Albums |
3926.90.99.89 |
Other articles of plastics: Other: Other Other | Formed plastic items, parts, or accessories that are not simple sheets/films (e.g., plastic boxes, parts, toys) | β Not a sheet/film (Formed Article) |
π Key Reminder:
- "Sheet/Roll" vs. "Article": If the product is a raw roll of material intended for further processing, it usually falls under Chapter 39 (Plastics Raw Materials/Semi-finished). If it is a finished item (like an album or a box), it falls under 3926.
- Reinforcement Matters: If the plastic is bonded to paper, it must be declared as "Reinforced with paper" (3921.90.40.10) to avoid misclassification penalties.
π° Part III: 2026 Latest Tariff Rate Details (Including Additional Taxes & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 Current Standards
π― 1. 3920.99.20.00 ββ Standard Flexible Plastic Films/Sheets (Unreinforced)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value Γ 29.2% |
| De Minimis Eligibility | β Not Eligible (Most plastic sheets from China are subject to Section 301 tariffs and do not qualify for de minimis exemption under current enforcement). |
| Legal Basis | USITC Tariff Schedule + Section 301 Footnotes |
π Explanation:
- This is the most common code for general-purpose plastic films (like stretch wrap, shrink film, or industrial liners).
- The 29.2% rate is significant. Always verify if the product is truly "unreinforced." If it has a paper backing, this code is wrong.
π― 2. 3921.90.40.10 ββ Plastic Sheets Reinforced with Paper
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value Γ 29.2% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis | USITC Tariff Schedule + Section 301 Footnotes |
π Explanation:
- Use this only if the plastic is physically laminated or bonded with paper (e.g., certain types of coated board).
- If you ship pure plastic rolls, do not use this code, as customs may inspect the physical structure and reject the declaration.
π― 3. 3921.90.50.50 ββ Other General Plastic Sheets/Films
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 29.8% |
| Tax Calculation | CIF Value Γ 29.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis | USITC Tariff Schedule + Section 301 Footnotes |
π Explanation:
- This is the "catch-all" for plastic sheets that don't fit the "unreinforced film" (3920) or "paper-reinforced" (3921.40) categories.
- Often used for thicker, non-cellular plastic plates or specific industrial rolls.
- Note: The rate (29.8%) is slightly higher than 3920.99.20.00. Ensure your product doesn't fit 3920.99.20.00 to avoid under-declaration.
π― 4. 3926.90.48.00 ββ Photo Albums
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 3.4% |
| Tax Calculation | CIF Value Γ 3.34% |
| De Minimis Eligibility | β οΈ Check Current Policy (Some photo albums may qualify for de minimis if valued under $800, but Section 301 exclusions have changed frequently. Verify current list). |
| Legal Basis | USITC Tariff Schedule |
π Explanation:
- Crucial Distinction: This code applies only to finished photo albums, not rolls of plastic sleeves inside an album.
- If you are importing bulk plastic sleeves for albums, they might be classified as films (3920), not the album itself.
- The tax rate is significantly lower (3.4%) compared to raw plastic sheets. If your product is literally a bound album, use this code.
π― 5. 3926.90.99.89 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Eligibility | β οΈ Check Current Policy (Often eligible for de minimis if <$800, but subject to Section 301 exclusions if applicable). |
| Legal Basis | USITC Tariff Schedule |
π Explanation:
- Use this for formed plastic items (e.g., plastic containers, parts, toys, household goods).
- Do NOT use this for rolls of flat plastic. If you ship a roll, it is a "sheet/film," not an "article." Misclassifying a roll as an "article" is a common customs error that leads to seizures.
π οΈ Part IV: Customs Clearance Practical Advice (Field Avoidance Guide)
β 1. Document Preparation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Material composition (e.g., 100% PVC), thickness (mm/mils), width, length, and whether it is cellular or non-cellular. |
| β Composition Declaration | βοΈ | Explicitly state if the product is reinforced with paper. If no, state "Unreinforced." |
| β Product Photos (Clear) | βοΈ | Show the roll surface, cross-section (to prove no cells/foam), and any labels. |
| β Commercial Invoice | βοΈ | Describe as "Plastic Film Roll, PVC, 0.5mm, Unreinforced" or "Photo Album, PVC Pages." Avoid vague terms like "Plastic Sheet." |
| β Packing List | βοΈ | Indicate total weight, dimensions, and number of rolls. |
| β Certificate of Origin (CO) | βοΈ | Required for origin determination. |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Shape First, Then Material, Then Use!"
| Situation | Correct Declaration | Wrong Declaration |
|---|---|---|
| Bulk Roll of Plastic Film | HS 3920.99.20.00 or 3921.90.50.50 |
β 3926.90.99.89 (It's not a formed article) |
| Plastic Sheet + Paper Backing | HS 3921.90.40.10 |
β 3920.99.20.00 (It is reinforced) |
| Finished Photo Album | HS 3926.90.48.00 |
β 3921.90.50.50 (It's a specific article, not a sheet) |
| Plastic Parts/Toys | HS 3926.90.99.89 |
β 3920.99.20.00 (It's not a sheet/film) |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Rolls + Albums) | Declare Separately. Do not lump rolls and finished albums into one line item with one HS Code. Each must have its own HS Code. |
| Clear vs. Colored Film | Color does not change the HS Code in Chapter 39, but it must be clearly stated in the description. |
| High-Value Rolls (> $800) | Subject to full Section 301 tariffs (29.2% or 29.8%). No de minimis exemption. |
| Low-Value Shipments (< $800) | Check if the specific HS Code is excluded from de minimis. Some plastic products face stricter scrutiny. |
π Part V: Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Base Tariff | Additional Tax (China) | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.99.20.00 |
4.2% | +25.0% | Total 29.2%. High scrutiny on "reindeer" claims. |
| π¨π³ China | 3920.99.20.00 |
6.5% | 0% | Lower base tariff. |
| πͺπΊ EU | 3920.99.00 (Note: 8-digit varies) |
Varies | 0% | No Section 301 equivalent. |
| π¬π§ UK | 3920.99.00 |
Varies | 0% | Post-Brexit tariffs apply. |
π Conclusion:
- The USA is the most challenging market for plastic sheets due to theε ε (stacking) of Base Tariff + Section 301 Tariff.
- Accuracy is paramount: A single misclassification (e.g., calling a reinforced sheet "unreinforced") can lead to a 25% tax penalty plus legal risks.
π Part VI: Common Errors & Pitfalls (Lessons Learned)
β Mistake 1: Calling a Photo Album a "Plastic Sheet Roll"
π Consequence: You pay 29.2% instead of 3.4%. Loss: ~25.8% extra tax.
β Mistake 2: Calling a Reinforced Sheet (Plastic+Paper) an "Unreinforced Film"
π Consequence: Customs inspects and reclassifies. You pay back taxes + penalties. Risk: Seizure.
β Mistake 3: Using 3926.90.99.89 for Raw Rolls
π Consequence: Customs rejects the entry because "Rolls" are not "Articles." Delay: Weeks.
β Mistake 4: Ignoring Cellular vs. Non-Cellular
π Consequence: Different HS Codes (3921 for cellular, 3920 for non-cellular). Wrong code = Wrong Tax.
β Correct Practice:
"PVC Plastic Film Roll, 0.5mm Thickness, Unreinforced, Flexible, Non-Cellular, Model XYZ"
OR
"Photo Album, PVC Pages, Hardcover, 50 Sheets"
π― Part VII: Conclusion: Professional Classification, Cost Control!
π― Remember the Mnemonic:
πΉ "Raw Roll? Check 3920/3921."
πΉ "Reinforced? Add 3921.40."
"Photo Album? Use 3926.48."
"Formed Item? Use 3926.99."
"Tax is 29% for Sheets, 3% for Albums!"
π Pro Tip:
If your plastic sheets are imported for industrial use and you have a Section 301 Exclusion, apply for it before shipment. This can save you up to 25% on duties.
For photo albums, ensure they are clearly "finished goods" and not "bulk sleeves" to enjoy the 3.4% rate.
π£ Immediate Action:
π Contact a Licensed Customs Broker
πΌοΈ Provide Photos of the Cross-Section (to prove cellular/non-cellular)
π Request an Advance Ruling if the shipment value is high
π Let your plastic products clear customs smoothly, efficiently, and profitably!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent of Tax Matters!
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.