PET Plastic Scratch Resistant Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920620090 | 39.2% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3919905040 | 40.8% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
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AI Analysis
π‘οΈ PET Plastic Scratch Resistant Sheet (Protection Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Compliance Strategy
π I. Product Definition & Classification: Do You Really Understand "PET Protective Film"?
PET (Polyethylene Terephthalate) Scratch Resistant Sheets, commonly known as protection films, are essential materials used in electronics, automotive, construction, and industrial manufacturing to prevent surface damage. In international trade, their classification depends heavily on physical form (roll vs. cut sheet) and functional characteristics (self-adhesive vs. non-adhesive).
Key Classification Distinctions: * Non-Adhesive Films: Pure plastic films without sticky backing β Generally fall under Chapter 39.21 (Other plates, sheets, film, foil and strip, of plastics). * Self-Adhesive Films: Films with a glue layer applied β Generally fall under Chapter 39.19 (Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics). * Material Specificity: All items in the provided data are specified as PET (Polyester), which narrows down the subheadings compared to generic "plastic" films.
β οΈ Critical Distinction Point:
- If the product is non-adhesive and primarily functions as a protective film β Look at 3920 or 3921.
- If the product is self-adhesive (has a backing paper or direct adhesive layer) β Look at 3919.
- Do not misclassify self-adhesive films as non-adhesive to save on duty, as this leads to severe penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the five potential HS Codes for PET Plastic Scratch Resistant Sheets, along with their tax implications.
| HS Code | Product Description | Application Scenario | Total Tax Rate* | Key Differentiator |
|---|---|---|---|---|
3921.19.00.90 |
PET Plastic Scratch Resistant Sheet; Material: Polyester Plastic; Form: Film; Classified as "Other Plastic Films". | General protective films, non-adhesive, standard polyester. | 41.5% | Broad "Other Plastic Film" category. |
3920.62.00.90 |
PET Plastic Scratch Resistant Sheet; Material: PET; Form: Protection Film; Non-metalized category. | Non-metalized PET films, often used for optical clarity. | 39.2% | Specific to PET material & non-metalized nature. |
3921.90.50.50 |
PET Plastic Scratch Resistant Sheet; Material: Polyester Plastic; Form: Film; Complies with Plastic Film Classification. | Standard polyester films meeting general plastic film definitions. | 39.8% | Standard polyester film classification. |
3919.90.50.40 |
PET Plastic Scratch Resistant Sheet; Material: Polyester Plastic; Form: Self-adhesive Film; Complies with Self-adhesive Definition. | Self-adhesive PET films (with glue layer). | 40.8% | Self-adhesive nature increases base duty. |
3919.90.50.60 |
PET Plastic Scratch Resistant Sheet; Material: PET Plastic; Form: Film; No material conflict. | Self-adhesive films where material is strictly defined as PET. | 40.8% | Self-adhesive nature, specific PET identification. |
π Key Insight:
-3920.62.00.90offers the lowest total tax rate (39.2%) among the options, but only applies if the film is non-adhesive and specifically identified as PET without metalization.
-3919.90.x0.xxcodes (39.19 series) apply to self-adhesive products. Even though the base duty is higher (5.8% vs ~4-6%), the total remains high due to additional tariffs.
-3921codes (39.21 series) are for other plastic films (including non-adhesive), with base duties ranging from 4.8% to 6.5%.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Time: 2025/2026 (Subject to ongoing trade policies)
π― 1. 3921.19.00.90 ββ Other Plastic Films (PET Scratch Resistant)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote: Section 301 Tariffs on Chinese Goods) |
| Section 122 Duty | +10.0% (Specific tariff clause referenced in data) |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Applicable (Deny de minimis for Section 301 goods) |
| Legal Basis Path | HTSUS:3921.19.00.90 β Section 301: Footnote 9903.06.01 β Section 122: Clause 122 |
π Explanation:
- The 6.5% base duty is standard for "Other plates, sheets, film..."
- The +25% is the universal Section 301 tariff for most Chinese-manufactured plastics.
- The +10% (Section 122) adds further cost, making this category very expensive.
π― 2. 3920.62.00.90 ββ PET Protection Films (Non-Metalized)
| Item | Content |
|---|---|
| Base Duty Rate | 4.2% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Tax Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | HTSUS:3920.62.00.90 β Section 301: Footnote 9903.06.01 β Section 122: Clause 122 |
π Note:
- This is the most cost-effective option if the product qualifies as a non-metalized PET protection film.
- The lower base duty (4.2%) comes from the specific subheading for "Of polyethylene terephthalate" (3920.62) vs. generic plastics.
π― 3. 3921.90.50.50 ββ Standard Polyester Films
| Item | Content |
|---|---|
| Base Duty Rate | 4.8% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Tax Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| Legal Basis Path | HTSUS:3921.90.50.50 β Section 301 β Section 122 |
π Note:
- Slightly higher than3920.62.00.90due to a higher base duty (4.8%).
- Suitable for general polyester films that don't fit the specific "3920.62" criteria.
π― 4. 3919.90.50.40 & 3919.90.50.60 ββ Self-Adhesive PET Films
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Tax Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| Legal Basis Path | HTSUS:3919.90.50.xx β Section 301 β Section 122 |
π Note:
- Self-adhesive films have a higher base duty (5.8%) than non-adhesive films (4.2%-4.8%).
- Both3919.90.50.40and.60have identical tax rates. The choice depends on precise product description compliance (e.g., "with backing paper" vs. "direct adhesive").
π οΈ IV. Customs Clearance Practical Advice (Field Avoidance Guide)
β 1. Required Documentation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: Material (100% PET), Thickness, Adhesive Type (Self-adhesive vs. Non-adhesive), Width, Length. |
| β HS Code Justification Memo | βοΈ | Explain why the chosen HS Code fits (e.g., "This is a non-metalized PET film, hence 3920.62"). |
| β Product Photos | βοΈ | Clear images showing the roll, the adhesive side (if any), and packaging. |
| β Commercial Invoice | βοΈ | Must match the HS Code exactly. Do not use generic terms like "Plastic Wrap"; use "PET Protection Film". |
| β Packing List | βοΈ | Detail dimensions and weight. |
| β Certificate of Origin | βοΈ | To prove CN origin (since all tariffs are based on CN origin). |
β 2. Declaration Strategy (Key Mantra)
π₯ βMaterial First, Adhesion Key, Description Precise, Tariff Minimized!β
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Non-adhesive PET Roll | HS Code: 3920.62.00.90 (39.2% Total) |
Declare as 3921.19.00.90 β Higher Duty (41.5%) |
| Self-adhesive PET Roll | HS Code: 3919.90.50.40 (40.8% Total) |
Declare as 3920.62.00.90 β Customs Penalty for Misclassification |
| Metalized PET Film | Not in Data β Check other codes | Attempting to force 3920.62.00.90 (which specifies Non-metalized) β Rejection |
| Cut Sheets vs. Rolls | Clarify in description | Not declaring form β Delays |
β 3. Special Handling Tips
| Situation | Handling Advice |
|---|---|
| Is it Adhesive or Non-Adhesive? | This is the single most important factor. If there is glue, it must be 3919. Using 3920/3921 for adhesive goods is a common audit trigger. |
| Is it Metalized? | 3920.62.00.90 explicitly says "Non-metalized". If your PET film has a metallic coating (for reflection/shielding), do not use this code. You need a different subheading. |
| Thickness Variations | Ensure the thickness matches the HTSUS definition for "Film" (usually <1mm). If thicker, it may move to "Sheets" (3921), changing the code. |
| Customs Value | Ensure CIF value includes freight and insurance. Additional duties are applied to the total CIF value. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Example) | Estimated Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.62.00.90 (Non-adhesive) |
39.2% (High due to Sec 301 + 122) | None specific | High compliance risk; precise classification is critical. |
| πΊπΈ USA | 3919.90.50.40 (Self-adhesive) |
40.8% | None specific | Higher base duty; ensure adhesive is declared. |
| πͺπΊ EU | 3920.51.00 (PET films) |
0% - 4.7% | REACH, RoHS | No Section 301 equivalent; significantly cheaper. |
| π¨π³ China | 3920.62.00 |
4.2% | CCC (if applicable) | Export to China is low duty, but we focus on import. |
| π¬π§ UK | 3920.51.00 |
0% - 5% | UKCA | Post-Brexit rules apply; no EU tariffs. |
π Conclusion:
- The USA is the most challenging market due to the combination of Section 301 (25%) and Section 122 (10%) tariffs.
- EU/UK markets offer significantly lower duties (~0-5%), but require strict environmental compliance (REACH).
- Optimization Strategy: If your product is non-adhesive, strictly classify under3920.62.00.90to achieve the lowest possible US tariff of 39.2%.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying Self-Adhesive PET film under 3920.62.00.90 (Non-adhesive)
π Consequence: Customs will reject the entry, demand reclassification, and impose penalties + back duties.
β Error 2: Ignoring Section 122
π Consequence: Many importers only account for the 25% Section 301 tariff, forgetting the additional 10%, leading to budget shortfalls.
β Error 3: Vague Description: "Plastic Film"
π Consequence: Customs cannot determine if it's PET, if it's metalized, or if it's adhesive β Hold for Examination.
β Correct Practice:
"PET (Polyester) Self-Adhesive Protective Film, Non-Metalized, 50 Micron Thickness, Roll Form, For LCD Screen Protection, Model XYZ"
π― VII. Conclusion: Professional Declaration, Save Cost & Time!
π― Remember the Mantra:
πΉ "Adhesive? Use 3919. Non-Adhesive? Use 3920."
πΉ "PET Non-Metalized? Aim for 3920.62 for Lowest Rate (39.2%)."
πΉ "Never Forget Section 122 (10%) in the US!"
π Pro Tip:
If your PET film is non-adhesive and non-metalized, prioritize 3920.62.00.90 to save 2.3% compared to the 3921 codes.
If it is self-adhesive, the rate is fixed at 40.8% regardless of .40 or .60 sub-subheadings, so focus on accurate description to avoid audits.
π£ Immediate Action:
π Contact your customs broker with the product specification sheet.
π Request an Advance Ruling if the adhesive nature is ambiguous.
π Ensure your Commercial Invoice clearly states "PET" and "Adhesive/Non-Adhesive" to avoid delays.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point 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.