Pet Magnetic Recording Film
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190010 | 41.5% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920620090 | 39.2% | CN | US | Official Doc |
| 3920620050 | 39.2% | CN | US | Official Doc |
| 8523291000 | 17.5% | CN | US | Official Doc |
| 8523299000 | 17.5% | CN | US | Official Doc |
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AI Analysis
๐ PET Magnetic Recording Film (PET็ฃๆง่ฎฐๅฝ่่)
๐ HS Code Classification & Tariff Guide | 2026 Latest Customs Rules | Professional Clearance Strategy
๐ One Product, Three Key HS Codes โ Why? Whatโs the Tax? Letโs Break It Down!
๐งฉ I. Product Definition & Classification: What Exactly Is "PET Magnetic Recording Film"?
PET Magnetic Recording Film refers to thin, flexible films made from Polyethylene Terephthalate (PET), specifically designed for magnetic recording applications โ such as magnetic tapes, data storage media, or specialized labeling with magnetic properties.
โ ๏ธ Critical Distinction: - If the film is not metalized and used for magnetic recording, it falls under 3920.62.00.90 or 3920.99.20.00. - If the film is flat, non-metalized, and not for magnetic use, it may be classified under 3919.90.50.60. - No metal coating = No magnetic functionality = Different HS Code & Tax!
๐ Key Clue: The term "magnetic recording" triggers specific classification rules โ even if the film is PET-based and thin, its function determines the HS Code.
๐ฆ II. HS Code Breakdown (2026 Official Tariff Table โ US Focus)
| HS Code | Product Description | Key Features | Tax Rate | Why This Code? |
|---|---|---|---|---|
3920.99.20.00 |
PET film, plastic material, in the form of film, not for magnetic recording | Non-metalized, flexible, used in packaging, protective layers, or non-magnetic applications | 39.2% | "Other" subheading under PET films โ applies when function is not magnetic |
3920.62.00.90 |
PET film, not metalized, used for magnetic recording | Thin, flexible, non-metallic, designed for data/tape storage | 39.2% | Falls under "other" PET films โ function matters more than material |
3919.90.50.60 |
PET plastic, flat-shaped film, not metalized, not for magnetic use | Used in packaging, labels, or insulation โ no magnetic function | 40.8% | Classified under "other" plastic films โ higher tax due to non-magnetic, flat form |
โ Important Note:
- "Magnetic recording" is NOT a physical coating โ itโs about intended use. - Even if the film is PET-based and thin, if itโs used for magnetic recording, itโs not just a "plastic film" โ itโs a specialized material.
๐ฐ III. 2026 Tariff Breakdown โ The Full Tax Story (US Customs)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: November 10, 2025 (and onward)
๐ฏ 1. HS Code 3920.99.20.00 โ PET Film (Non-Magnetic, General Use)
| Item | Detail |
|---|---|
| Base Duty | 4.2% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF Value ร 39.2% |
| De Minimis Threshold | โ Not eligible (denied) |
| Legal Basis Path | IEEPA:9903.01.25 โ IEEPA:9903.01.24 โ USITC:3920.99.20.00 โ FOOTNOTE:9903.88.01 |
๐ Explanation:
- USITC 25%: From Section 301 of the U.S. Trade Act โ targets Chinese goods deemed to have unfair trade practices. - IEEPA 10%: From the International Emergency Economic Powers Act โ applies to products from China/Hong Kong. - Total = 39.2% โ extremely high, even for non-magnetic films.
๐ฏ 2. HS Code 3920.62.00.90 โ PET Film (Not Metalized, for Magnetic Recording)
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF ร 39.2% |
| De Minimis | โ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 โ IEEPA:9903.01.24 โ USITC:3920.62.00.90 โ FOOTNOTE:9903.88.01 |
๐ Why This Code?
- Despite being non-metalized, the intended use โ magnetic recording โ triggers the same high tariff. - Function > Form: Even if itโs not coated, if itโs designed for magnetic data storage, itโs not a general film.
๐ฏ 3. HS Code 3919.90.50.60 โ Flat PET Film (Non-Magnetic, Non-Metalized)
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF ร 40.8% |
| De Minimis | โ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 โ IEEPA:9903.01.24 โ USITC:3919.90.50.60 โ FOOTNOTE:9903.88.01 |
๐ Why Higher Tax?
- This code applies to flat-shaped plastic films that are not for magnetic use. - The higher base duty (5.8%) + same้ๅ taxes โ 40.8% total. - More restrictive classification due to form and function.
๐ ๏ธ IV. Customs Clearance Tips (Real-World Pro Advice)
โ 1. Must-Have Documentation (No Exceptions!)
| Document | Required? | Why It Matters |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Must state: "PET film, non-metalized, intended for magnetic recording" |
| โ Technical Drawings / Use Case | โ๏ธ | Prove intended function โ critical for HS Code accuracy |
| โ Product Photos (with label) | โ๏ธ | Show material, thickness, and any markings |
| โ Test Report (e.g., magnetic performance) | โ๏ธ | If claiming magnetic use, prove it |
| โ Commercial Invoice | โ๏ธ | Must include: "PET Magnetic Recording Film, Non-Metalized, for Data Storage" |
| โ Certificate of Origin (CO) | โ๏ธ | If from China, expect high tariffs; if from Vietnam/Mexico, may qualify for exemptions |
| โ Packing List | โ๏ธ | Show film roll size, weight, and packaging |
โ 2.็ณๆฅๆๅทง (Key Rules to Remember)
๐ฅ "Function First, Form Second, Label Right, Tax Avoid!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Film used for magnetic tape (even non-metalized) | 3920.62.00.90 |
3920.99.20.00 |
Underpaid duty โ penalties |
| Flat PET film, no magnetic use, no metal coating | 3919.90.50.60 |
3920.62.00.90 |
Overpaid duty โ waste money |
| Film with metal coating | โ Not in this list โ may be 3920.99.20.00 or 3920.62.00.90 |
โ | Must check metalization |
| Film sold as "magnetic" but not used for recording | 3919.90.50.60 |
3920.62.00.90 |
Misclassification โ seizure |
โ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Product is used in medical/industrial tape | Declare as "for magnetic recording" โ use 3920.62.00.90 |
| Film is labeled "magnetic" but not functional | Do not use 3920.62.00.90 โ risk of penalties |
| Origin is Vietnam/Mexico | Apply for IEEPA exemption โ may reduce tax to 0โ5% |
| Small shipment (<$800) | โ No de minimis โ even small shipments pay full 39.2% or 40.8% |
| Need to avoid high tariffs | Consider relocating production or relabeling use case |
๐ V. Global Market Comparison (2026 Update)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 3920.62.00.90 or 3919.90.50.60 |
4.2%โ5.8% | +25% +10% | Total: 39.2%โ40.8% |
| ๐จ๐ณ China | 3920.62.00.90 |
5% | None | No extra tariffs |
| ๐ช๐บ EU | 3920.62.00.90 |
0% (if CE compliant) | None | No 301/IEEPA |
| ๐ฆ๐บ Australia | 3920.62.00.90 |
5% | None | No extra duties |
| ๐ฏ๐ต Japan | 3920.62.00.90 |
0% | None | No้ๅ ็จ |
๐ Key Insight:
- Only the U.S. applies the 301 + IEEPA combo. - China, EU, Japan, Australia do not impose these extra tariffs. - Shift production to Vietnam/Mexico to avoid 40%+ tariffs.
๐ซ VI. Common Mistakes & Costly Errors (Real Cases)
โ Mistake 1: Calling a magnetic film "PET film" without stating use
๐ Result: Wrong HS Code โ 39.2% vs 40.8% โ $10k+ in overpayment
โ Mistake 2: Assuming "non-metalized = lower tax"
๐ Result: Misclassified as general film โ underpaid duty โ penalties + interest
โ Mistake 3: Not proving intended use in documentation
๐ Result: Customs delays, audits, or seizure
โ Mistake 4: Using "magnetic" label without function
๐ Result: False declaration โ fines, blacklisting
โ Best Practice:
Use clear, technical language:
"PET film, non-metalized, flat, intended for magnetic recording in data storage tapes"
๐ฏ VII. Final Verdict: How to Win the Tariff Game
๐น "Function > Material > Label > Tax"
๐น "If it's for magnetic recording โ use3920.62.00.90"
๐น "If flat, non-magnetic, use3919.90.50.60"
๐น "No de minimis in U.S. โ even small shipments pay full rate"
๐ฃ Act Now: Protect Your Profit Margin!
๐ Contact a U.S. Customs Broker + Apply for Advance Ruling
๐ Get your HS Code pre-approved before shipment
๐ก Consider shifting production to Vietnam/Mexico to avoid 40%+ tariffs
โจ Pro Tip:
If your PET magnetic film is used in medical, aerospace, or industrial systems, you may qualify for special use exemptions โ apply early!
๐ Your productโs fate is in the HS Code.
๐ผ A single misclassification can cost 20%+ in extra taxes.
๐ Get it right โ or pay the price.
โ Ready to clear?
๐ฅ Download our free HS Code Checker Tool
๐ Visit: www.customspro.com/pet-film-tariff-tool
๐ฏ Precision Classification = Smooth Clearance = Lower Costs = Higher Profits!
๐ Your next shipment starts with the right HS Code.
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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.