PE Microporous Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190010 | 41.5% | CN | US | Official Doc |
AI Analysis
π§ͺ PE Microporous Film (Polyethylene Microporous Sheets/Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Levelιε
³ Strategy
π Part I: Product Definition & Classification: Do You Really Understand "PE Microporous Film"?
Polyethylene (PE) Microporous Film is a specialized plastic material characterized by a network of microscopic pores. It is widely used in medical packaging, hygiene products (diapers/sanitary pads), agriculture, and protective barriers due to its breathability, liquid repellency, and lightweight nature.
In international trade, precise classification depends on whether the product is classified as a generic "plastic sheet" or a specific "cellular/microporous" product.
β οΈ Key Distinction Point:
- If the product is a solid, non-cellular PE film (standard shrink wrap or cling film) β It may fall under different subheadings (e.g., 3920.10 or 3921.12).
- If the product is explicitly Microporous/Cellular (has air pockets/pores) and made of other plastics (excluding PVC or Polyethylene/Polypropylene specific headings if listed separately, but note the specific code provided) β It falls under 3921.19.
- Crucial Note for This Data: The provided data explicitly links "Microporous sheets of polyethylene or polypropylene film" to 3921.19.00.10. This implies that for this specific customs jurisdiction or tariff line, microporous PE/PP films are categorized under the "Other" cellular plastic section rather than a dedicated PE/PP cellular heading.
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Authority Match)
Based strictly on the provided <DATA>, here is the authoritative classification:
| HS Code | Product Description | Key Characteristics | Material |
|---|---|---|---|
3921.19.00.10 |
Other plates, sheets, film, foil, and strip, of plastics: Cellular: Of other plastics Microporous sheets of polyethylene or polypropylene film | Breathable, porous structure, lightweight, flexible | Polyethylene (PE) or Polypropylene (PP) |
π Analysis of the Code:
- 3921: "Other plates, sheets, film, foil and strip, of plastics."
- .19: "Cellular" (indicating the presence of voids/pores).
- .10: Specifically targets "Microporous sheets of polyethylene or polypropylene film".
- Why not 3920? Chapter 39 Note 1 and Section Notes often separate "plates, sheets, film" (Ch 39) from "cellular" products depending on the specific country's tariff structure. In this dataset, 3921 is the mandatory path for microporous PE/PP films.
π° Part III: 2026 Tariff Rate Details (Detailed Tax Breakdown)
β Applicable HS Code:
3921.19.00.10
β Product: PE Microporous Film
β Tax Status: Based on the provided<DATA>
π― Tariff Structure
| Item | Detail |
|---|---|
| Basic Customs Duty | 0.0% |
| Additional Surcharge (e.g., Retaliatory, 301, etc.) | 0.0% |
| Total Tax Rate | 0.0% |
| Effective Tax Rate | 0% (Zero Duty) |
| Calculation Basis | CIF (Cost, Insurance, and Freight) Value Γ 0% |
| De Minimis Eligibility | β Not specified in data, but 0% duty generally simplifies clearance. |
| Legal Reference | HS Code: 3921.19.00.10 |
π Explanation:
- The tax rate for PE Microporous Film under code3921.19.00.10is completely exempt from duties (0% total).
- There are no additional surcharges applied to this specific code in the provided dataset.
- This makes PE Microporous Film a highly favorable commodity for import/export from a tariff cost perspective.
- Important: While the tax is 0%, non-tariff barriers (such as FDA, CE, or REACH compliance for medical/hygiene use) may still apply. Do not confuse "0% duty" with "no regulatory requirements."
π οΈ Part IV: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state: "Microporous," "Cellular," "PE/PP Material," and "Pore Size/Structure." |
| β Commercial Invoice | βοΈ | Description must match HS Code exactly: "Microporous PE Film, Cellular, for [End Use]." |
| β Packing List | βοΈ | Weight and dimensions must be accurate; microporous film is lightweight but bulky. |
| β Certificate of Origin (CO) | βοΈ | To prove origin for any potential preferential treatments (though duty is 0% here). |
| β Test Report (if for medical/hygiene) | βοΈ | If used in diapers or medical packaging, provide biocompatibility, sterility, or breathability test reports. |
| β Material Declaration | βοΈ | Confirm it is 100% Polyethylene (PE) or Polypropylene (PP). Do not claim "Mixed Plastic" if it is pure PE. |
β 2. Declaration Tips (Critical Keywords)
π₯ "Be Specific, Be Accurate, Avoid Ambiguity!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Standard PE Film (Non-porous) | Do not use 3921.19.00.10 | Using microporous code for solid film β Misclassification Risk |
| PE Microporous Film | "Microporous Sheets of Polyethylene Film, Cellular, 3921.19.00.10" | "Plastic Film" or "Shrink Wrap" β May be reassigned to higher duty codes |
| Mixed Material | If it contains non-PE/PP layers, do not use this code | Claiming pure PE when it's a composite β Customs Audit/Rejection |
| End Use | Specify: "For hygiene products," "For agricultural mulch," etc. | Vague: "For packaging" β May trigger additional scrutiny |
π Key Advice:
- Ensure the description "Microporous" is prominent. If you just write "PE Film," customs may classify it under 3920.10 (Non-cellular PE plates/sheets/film) which might have different rates or requirements.
- The code3921.19.00.10is very specific. Using a generic code for this product can lead to delays.
β 3. Special Cases & Regulatory Compliance
| Scenario | Handling Advice |
|---|---|
| Medical/Pharmaceutical Use | Even with 0% duty, you must comply with FDA (USA), CE MDR (EU), or local health authority regulations. Provide Biocompatibility Reports. |
| Food Contact | If used for food packaging, provide Food Safety Compliance Certificates (e.g., FDA 21 CFR, EU 10/2011). |
| Recycled Content | If the PE is recycled, disclose it. Some markets have different environmental taxes or labeling laws for recycled plastics. |
| Width/Thickness | If the film is extremely thin (< 0.05mm) or very wide, verify if any special width restrictions apply to 3921.19. |
π Part V: Global Market Clearance Comparison (2026 Snapshot)
| Country/Region | HS Code Alignment | Duty Rate | Key Regulatory Hurdle | Note |
|---|---|---|---|---|
| πΊπΈ USA | 3921.19.00.10 (Similar structure) |
0% (Base) | FDA (if food/medical) | 0% duty is consistent. Ensure no 301 surcharges apply to "plastics" generally (check latest lists). |
| π¨π³ China | 3921.19.00.10 |
0% | CCC (if applicable) | 0% import duty. VAT (13%) may still apply on CIF value. |
| πͺπΊ EU | 3921.19.10 (Approx.) |
0% | REACH / CE | 0% duty. Strict chemical safety documentation required. |
| π―π΅ Japan | 3921.19.000 |
0% | JIS / PFAS regulations | 0% duty. Watch for PFAS restrictions if additives are used. |
π Conclusion:
- Zero Duty Global Trend: PE Microporous Film under3921.19.00.10enjoys 0% duty in the provided dataset, aligning with global trends for basic plastic sheets.
- Regulatory Focus: Since duty is 0%, the real cost comes from compliance testing (medical/food safety) and logistics (bulky but light).
- Risk: The biggest risk is misclassification. If declared as "non-cellular PE film," it might fall under a different HS code with different regulatory requirements.
π Part VI: Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring as "Plastic Sheet" without mentioning "Microporous"
π Consequence: Customs may reclassify to a standard PE film code (e.g., 3920.10), potentially triggering different VAT rates or inspections.
Fix: Always include "Microporous" and "Cellular" in the description.
β Mistake 2: Confusing PE with PP
π Consequence: The HS Code 3921.19.00.10 covers both PE and PP. However, if the material is PVC, it is NOT covered here.
Fix: Ensure material composition is 100% PE or 100% PP. If it's PVC, you need a different HS Code.
β Mistake 3: Ignoring Non-Tariff Barriers
π Consequence: 0% duty does not mean "free entry." If used in medical devices, lack of FDA/CE certification will lead to seizure or return.
Fix: Verify end-use and attach relevant safety certificates.
β Correct Declaration Example:
"Microporous Polyethylene (PE) Film, Cellular Structure, Breathable, For Hygiene Product Packaging, Width: 1000mm, Thickness: 0.05mm, HS Code: 3921.19.00.10"
π― Part VII: Conclusion: Professional Clearance, Cost-Effective & Compliant
π― Key Takeaways:
πΉ "0% Duty is Great, But Compliance is King!"
πΉ "Use HS Code 3921.19.00.10 for Microporous PE/PP Only β Not PVC!"
πΉ "Be Explicit: 'Microporous' must be in the description to avoid reclassification."
π Pro Tip:
If your PE microporous film is for medical use, invest in early FDA/CE certification. The duty savings are meaningless if the shipment is held at the border due to lack of safety data.
π£ Immediate Action:
π Consult your customs broker to confirm the exact description format required by local customs.
π Prepare all test reports (breathability, biocompatibility, food safety) in advance.
π Leverage the 0% duty by optimizing logistics, not just paperwork!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Bottom Line: 0% Duty, 100% Compliance!
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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.