PET Insulation Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919905030 | 40.8% | CN | US | Official Doc |
| 3920620090 | 39.2% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 8547200000 | 35.0% | CN | US | Official Doc |
| 3919102020 | 40.8% | CN | US | Official Doc |
| 8547900010 | 89.6% | CN | US | Official Doc |
AI Analysis
π§Ά PET Insulation Film (Polyester Insulation Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Import
π I. Product Definition & Classification: Do You Truly Understand "PET Insulation Film"?
PET Insulation Film, primarily composed of Polyethylene Terephthalate (PET), is a critical material in the electrical and electronics industry. In international trade, it is classified based on its form (flexible sheet/film) and primary function (electrical insulation). The key distinction lies in whether it is classified as a general plastic film or a specific electrical insulation accessory.
β οΈ Key Classification Distinction:
- If the film is primarily valued as a plastic packaging or general industrial film, it falls under Chapter 39 (Plastics and Articles Thereof).
- If the film is specifically designed and recognized as an electrical insulation component/attachment, it may fall under Chapter 85 (Electrical Machinery and Equipment).
- Crucial Note: For imports into the USA, the specific HS Code selection dramatically impacts the total tax burden due to Section 301 tariffs and Section 122 fees.
π¦ II. HS Code Classification Matrix (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Base Duty |
|---|---|---|---|
3919.90.50.30 |
PET Plastic Insulation Film, Other | Classified under "Electrical Insulation Tape" category, other types. | 5.8% |
3920.62.00.90 |
PET Plastic Insulation Film, Others | Non-metalized PET film, fits definition of plastic film. | 4.2% |
3920.99.20.00 |
PET Plastic Insulation Film, Flexible | Fits requirements for flexible sheets, strips, and plates. | 4.2% |
8547.20.00.00 |
PET Insulation Film (Insulation Accessories) | Classified as electrical insulation accessory/component. | 0.0% |
3919.10.20.20 |
PET Plastic Insulation Film (Tape-like) | Functionally consistent with electrical insulation tape. | 5.8% |
8547.90.00.10 |
PET Plastic Insulation Film, Other Accessories | Electrical machine insulation accessory, no material conflict. | 4.6% |
π Critical Insight:
- Chapter 39 Codes (3919...,3920...) treat the product as a plastic article. They generally have higher base duties (4.2%β5.8%).
- Chapter 85 Codes (8547...) treat the product as an electrical component/accessory. They have lower or zero base duties (0.0%β4.6%), making them potentially more attractive if customs accepts the classification.
- Warning: Misclassification between Chapter 39 and Chapter 85 is a high-risk area for customs audits.
π° III. 2026 Detailed Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Including imports from 2025/2026 onwards
π― 1. 3919.90.50.30 & 3919.10.20.20 ββ Electrical Insulation Tape Category
These codes classify the film as a type of electrical insulation tape or related plastic article.
| Item | Content |
|---|---|
| Base Duty | 5.8% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (China-specific) |
| Section 122 Duty | +10.0% (China-specific) |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Path | HTSUS:3919.90.50.30 β Section 301: 25% β Section 122: 10% |
π Explanation:
- The base rate is 5.8%.
- Section 301 adds 25% on top.
- Section 122 adds an additional 10%.
- Total effective rate: 40.8%. This is a significant cost driver.
π― 2. 3920.62.00.90 & 3920.99.20.00 ββ General Plastic Film Category
These codes classify the product as a general PET plastic film (flexible sheet).
| Item | Content |
|---|---|
| Base Duty | 4.2% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (China-specific) |
| Section 122 Duty | +10.0% (China-specific) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Path | HTSUS:3920.62.00.90 β Section 301: 25% β Section 122: 10% |
π Explanation:
- The base rate is 4.2%, which is slightly lower than the tape category.
- Section 301 and Section 122 apply identically.
- Total effective rate: 39.2%. This is 1.6% lower than the3919codes.
π― 3. 8547.20.00.00 ββ Electrical Insulation Accessory (Best Base Rate)
This code classifies the film as an electrical insulation accessory.
| Item | Content |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (China-specific) |
| Section 122 Duty | +10.0% (China-specific) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Path | HTSUS:8547.20.00.00 β Section 301: 25% β Section 122: 10% |
π Explanation:
- The base rate is 0.0%, making it the most attractive for base duty.
- Section 301 and Section 122 still apply.
- Total effective rate: 35.0%. This is the lowest total tax rate among all options, offering a 4.2% saving compared to the3920codes.
π― 4. 8547.90.00.10 ββ Other Electrical Accessories (Highest Risk)
This code is for other electrical machine insulation accessories.
| Item | Content |
|---|---|
| Base Duty | 4.6% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (China-specific) |
| Section 122 Duty | +10.0% (China-specific) |
| Steel/Aluminum/Copper Additional | +50.0% (If applicable) |
| Total Tax Rate | 89.6% |
| Tax Calculation | CIF Value Γ 89.6% (or higher if metal components) |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Path | HTSUS:8547.90.00.10 β Section 301: 25% β Section 122: 10% β Section Steel: 50% |
π Explanation:
- The base rate is 4.6%.
- Section 301 and Section 122 apply.
- β οΈ Critical Warning: If the film is considered to involve steel, aluminum, or copper products (or if misclassified as such), an additional 50% tariff may apply under Section 232 or related provisions.
- Total effective rate: 89.6%. This is prohibitively high and should be avoided unless specifically justified and legally distinct from other categories.
π οΈ IV. Customs Clearance Practical Advice (Actionable Guide)
β 1. Recommended HS Code Strategy for Cost Optimization
| Priority | HS Code | Total Tax Rate | Recommendation |
|---|---|---|---|
| π₯ Best | 8547.20.00.00 |
35.0% | Strongly Recommended. If your PET film is strictly for electrical insulation and can be justified as an "insulation accessory," this offers the lowest total tax. |
| π₯ Good | 3920.62.00.90 / 3920.99.20.00 |
39.2% | Solid Alternative. If customs rejects Chapter 85, these Chapter 39 codes are the next best option, offering slightly lower base duties than 3919. |
| π₯ Acceptable | 3919.90.50.30 / 3919.10.20.20 |
40.8% | Use with Caution. These are valid but result in the highest tax among the standard plastic categories. |
| β Avoid | 8547.90.00.10 |
89.6% | High Risk. The potential for additional 50% tariffs and high base duty makes this a poor choice unless absolutely necessary and legally sound. |
β 2. Essential Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: Material (100% PET), Thickness, Width, Temperature Resistance, Dielectric Strength. |
| β Technical Data Sheet (TDS) | βοΈ | Proves electrical insulation properties (volts/mil, etc.), supporting classification under 8547.20.00.00. |
| β Commercial Invoice | βοΈ | Clearly describe as "PET Polyester Electrical Insulation Film" or "PET Insulation Sheet." Avoid vague terms like "Plastic Sheet." |
| β Certificate of Origin (CO) | βοΈ | Mandatory for proving Chinese origin to apply correct Section 301/122 rates. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Required for chemical/plastic materials. |
| β Label/Marking Photos | βοΈ | Show product labeling, including specifications and country of origin ("Made in China"). |
β 3. Classification Strategy & Compliance Tips
π₯ "Justify Function, Not Just Material!"
| Scenario | Correct Approach | Incorrect Approach |
|---|---|---|
For 8547.20.00.00 |
Provide TDS highlighting electrical properties (dielectric strength, breakdown voltage). Emphasize use in motors, transformers, or capacitors. | Only listing "Plastic Film" or "Packaging Material." |
For 3920.xxxx |
Emphasize physical form (flexible sheet) and material composition (PET). | Claiming it is an "electrical component" without proof. |
Avoid 8547.90.00.10 |
Ensure no confusion with metal-coated films or composite materials involving steel/aluminum. | Using vague terms that might trigger metal tariffs. |
β 4. Special Considerations for US Imports
- Section 301 & 122: Both apply to all Chinese-origin PET films. There are no exemptions for this category.
- De Minimis (Section 321): NOT ELIGIBLE. PET insulation films are explicitly denied de minimis treatment. All shipments, regardless of value, must undergo formal customs entry and pay the full 35.0%β40.8% tax.
- Pre-Ruling: Given the significant difference between
8547.20.00.00(35%) and3920.xxxx(39.2%), consider applying for an Advance Ruling from U.S. Customs and Border Protection (CBP) if your shipment volume is high. This provides legal certainty.
π V. Summary & Final Recommendation
| Factor | 8547.20.00.00 |
3920.62.00.90 |
3919.90.50.30 |
8547.90.00.10 |
|---|---|---|---|---|
| Total Tax Rate | 35.0% π | 39.2% | 40.8% | 89.6% π« |
| Base Duty | 0.0% | 4.2% | 5.8% | 4.6% + Potential 50% |
| Classification Risk | Medium (Requires justification) | Low | Low | High |
| Recommendation | Best Choice | Good Alternative | Acceptable | Avoid |
π Final Advice:
1. Aim for8547.20.00.00if you can substantiate the electrical insulation function with technical documentation.
2. Fallback to3920.62.00.90or3920.99.20.00if Chapter 85 classification is rejected.
3. Avoid8547.90.00.10due to the risk of additional 50% tariffs and high total cost.
4. Always declare "Made in China" to avoid unexpected penalties for mislabeling.
5. Budget for ~35-41% total tax when calculating landed cost for US imports.
π£ Immediate Action Required:
π Contact your customs broker to discuss the technical justification for
8547.20.00.00.
π Prepare TDS and Specification Sheets highlighting electrical properties.
π Optimize your supply chain costs by choosing the correct HS Code from day one!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent of Duty Saved is Pure Profit!
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.