PET Metallized Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | Official Doc |
| 3921905010 | 39.8% | CN | US | Official Doc |
| 3920620020 | 39.2% | CN | US | Official Doc |
| 3920620050 | 39.2% | CN | US | Official Doc |
Product Images
AI Analysis
π PET Metallized Film (Gift Packaging Metallic Polyester Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional-Level Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "PET Metallized Film"?
PET Metallized Film, specifically for gift packaging, is a flexible plastic film made from Polyethylene Terephthalate (PET) with a metallic coating (usually aluminum) applied via vacuum evaporation. In international trade, the metallic layer does not change the fundamental nature of the product as a plastic film. It is classified under Chapter 39 (Plastics and Articles Thereof), specifically as non-cellular, non-porous plastic films.
β οΈ Key Distinction Point:
- If it is a flexible plastic film (PET base) with metal coating for packaging/decoration β Belongs to Chapter 39 (e.g., 3920 or 3921 series).
- If it is rigid (sheet/plate) β Would belong to 3920/3921 rigid forms, but "film" implies flexibility.
- Metalization does NOT make it "metal" β It remains a plastic product.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Form |
|---|---|---|---|
3921.90.40.90 |
Metallic polyester film for gift packaging, plastic material (PET), flexible film, non-paper-reinforced | Gift wrapping, decorative packaging | β Plastic (PET) |
3921.90.50.10 |
Metallic polyester film for gift packaging, PET material, flexible film, for decorative/packaging use | Decorative wrapping, high-end gift boxes | β Plastic (PET) |
3920.62.00.20 |
PET metallized film, polyester material, flexible film, non-porous polyester film | General PET metallized film, base material | β Plastic (PET) |
3920.62.00.50 |
PET metallized film, made of Polyethylene Terephthalate, metallic PET film form | Specific classification for metallic PET | β Plastic (PET) |
π Key Reminder:
- All PET-based metallized films, regardless of the metal layer, are classified under Chapter 39.
- The difference between3920and3921often lies in whether it is a basic polymer film (3920) or a modified/laminated/bonded film (3921). In this data, both categories are used for similar packaging films, likely due to specific structural or functional nuances.
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 3921.90.40.90 β Metallic Polyester Film for Gift Packaging
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Applicable (High tax rate disqualifies de minimis in many practical customs contexts, though formally de minimis is $800 for US, high rates still apply if declared) |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.01.24 β USITC: 3921.90.40.90 |
π Explanation:
- "Section 301 Surtax 25%": From the U.S. Trade Act Section 301 against China.
- "Section 122 Tariff 10%": Under the International Emergency Economic Powers Act (IEEPA) for specific national security or economic reasons.
- Total 39.2%: This is a high-cost import category. Cost planning must include this margin.
π― 2. 3921.90.50.10 β Decorative/Packaging PET Film
| Item | Content |
|---|---|
| Base Tariff | 4.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.01.24 β USITC: 3921.90.50.10 |
π Note:
- Slightly higher base rate (4.8% vs 4.2%) leads to a 0.6% higher total tax.
- Even small differences in HS Code subheadings can impact cost. Choose the most accurate description.
π― 3. 3920.62.00.20 β Basic PET Metallized Film
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.01.24 β USITC: 3920.62.00.20 |
π Explanation:
- Classified under 3920 (Other plates, sheets, film, foil and strip, of plastics), indicating it may be a basic, unmodified PET film with metalization.
- Same surtaxes apply as above.
π― 4. 3920.62.00.50 β Specific PET Metallic Film
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| > Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.01.24 β USITC: 3920.62.00.50 |
π Note:
- Similar to3920.62.00.20, but likely for a specific type or grade of PET metallized film.
- Crucial: Ensure the product description matches the specific subheading to avoid misclassification penalties.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include material (PET), thickness, width, metalization type (Aluminum), gloss level. |
| β Product Photos | βοΈ | Clear images showing the metallic surface, roll ends, and packaging. |
| β Commercial Invoice | βοΈ | Clearly state "PET Metallized Film for Gift Packaging" and HS Code. |
| β Packing List | βοΈ | Detail net weight, gross weight, dimensions per roll/carton. |
| β Certificate of Origin (CO) | βοΈ | If applicable, to prove origin for surtax calculations. |
| β Declaration of Non-Reinforcement | βοΈ | Confirm it is not reinforced with paper or other materials (to avoid Chapter 48). |
β 2. Declaration Tips (Key Mantras)
π₯ "Metal is coating, Plastic is base; HS 39 is home, Don't be late!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| PET Film with Aluminum Coating | 3920.62.00.20 or 3920.62.00.50 |
Misdeclare as "Aluminum Foil" (Chapter 76) β Severe Penalty |
| Gift Packaging Film | 3921.90.40.90 or 3921.90.50.10 |
Vague description "Plastic Film" β Customs Audit/Delay |
| Rolled Film | Specify "Rolled" | Declare as "Sheet" β HS Code Error |
| Origin: China | Declare Origin CN | Hide Origin β Fraud Risk |
β 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Printing | If additional printing is done, ensure it doesn't change the primary character (still plastic film). |
| Multi-Layer Lamination | If laminated with other plastics, re-evaluate HS Code (may shift to 3921 if complex). |
| High-Value Luxury Packaging | Ensure commercial value is accurately declared; customs may verify if undervalued to reduce tax. |
| Small Sample Shipments | Even for samples, if value > $800 or subject to surtaxes, proper declaration is needed. De minimis may not cover the high tax burden efficiently. |
π V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.62.00.20 / 3921.90.50.10 |
39.2% - 39.8% | No special certification | High Surtax (301+122) |
| π¨π³ China | 3920.62.00.20 |
4.2% | No special certification | Low base tax, no surtax |
| πͺπΊ EU | 3920.62.00 |
6.5% | REACH (if applicable) | Moderate tax, no US-style surtax |
| π¦πΊ Australia | 3920.62.00 |
5.0% | No special certification | Low tax, FTAs may apply |
| π―π΅ Japan | 3920.62.00 |
3.0% | PSE (if electrical, not applicable here) | Low tax, stable trade |
π Conclusion:
- USA is the most expensive market for PET Metallized Film due to 301 and 122 surtaxes.
- Cost Optimization Strategy: Consider sourcing from ASEAN countries (Vietnam, Thailand) if feasible, as they may enjoy lower or zero tariffs under US trade policies (verify current FTAs).
- For US Importers: Budget for ~40% tax impact. Price negotiations must account for this.
π VI. Common Mistakes & Pitfall Guide (Lessons from Blood)
β Mistake 1: Declaring as "Aluminum Foil" (7607.11.19.00)
π Consequence: Wrong HS Code. Customs will reclassify to 3920/3921 + issue penalty.
π Truth: The base is PET; aluminum is a thin coating. Itβs plastic, not metal.
β Mistake 2: Vague Description "Plastic Wrap"
π Consequence: Customs query, delay in clearance, potential for higher duty assessment.
π Truth: Be specific: "PET Metallized Film for Gift Packaging".
β Mistake 3: Ignoring Section 122 Tariff
π Consequence: Underpayment by 10%. Customs will assess back-taxes + interest.
π Truth: Always check for IEEPA/Section 122 applicability for China-origin goods.
β Mistake 4: Confusing 3920 and 3921
π Consequence: Possible misclassification. 3920 is basic film; 3921 is often modified/laminated.
π Truth: If itβs just metallized PET, 3920 is more common. If it has additional layers or treatments, 3921 might apply. Check with the specific product structure.
β Correct Practice:
"PET Metallized Film, 12 Micron Thickness, Width 500mm, Roll Form, for Gift Packaging, Origin: China"
π― VII. Conclusion: Professional Declaration, Time-Saving, Cost-Efficient!
π― Remember the Mantras:
πΉ "Metal is coating, Plastic is base; HS 39 is home, Don't be late!"
πΉ "HS Code defines life, 40% tax is key; declare accurately, save thousands!"
π Tips:
- If your film is sourced from Vietnam, Mexico, or Thailand, check for IEEPA Exemptions or FTAs. Tariffs could drop to 0%-5%.
- Recommendation: Apply for an Advance Ruling from US Customs and Border Protection (CBP) if dealing with large volumes or complex structures to ensure HS Code accuracy and avoid penalties.
π£ Immediate Action:
π Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let your PET Metallized Film pass customs smoothly, efficiently, and profitably!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent of Your Cost Deserves to Be Precisely Calculated!
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.