Polyester (PET) Tape Base Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920620090 | 39.2% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3920620090 | 39.2% | CN | US | Official Doc |
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AI Analysis
π― Polyester (PET) Tape Base Film
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro Tips for Global Trade
π One Product, One Correct HS Code β Avoid Penalties, Save Costs!
π¦ I. Product Definition & Classification: What Is PET Tape Base Film?
Polyester (PET) Tape Base Film refers to flexible, thin, flat plastic films made from poly(ethylene terephthalate), used as the base layer in self-adhesive tapes (e.g., masking tape, electrical tape, industrial tape). It is non-cellular, not reinforced, and not laminated or combined with other materials.
β οΈ Key Characteristics: - Material: Poly(ethylene terephthalate) (PET)
- Shape: Flat, flexible film, strip, or sheet
- Use: Base for self-adhesive tapes (not final tape product)
- Not: Reinforced, laminated, or combined with metal/aluminum layersπ Critical Distinction: - If the film is only the base (no adhesive layer), it is not a finished tape β must not be declared as "tape"
- If adhesive is applied β different classification applies (e.g., 3919.10.20.55)
π II. HS Code Classification Breakdown (2026 Official Tariff List)
| HS Code | Product Description | Applicable Scenario | Tax Rate | Notes |
|---|---|---|---|---|
3919.10.20.55 |
Self-adhesive plates, sheets, film, foil, tape, strip... in rolls of width β€ 20 cm, other | PET film used as base in narrow rolls (β€20 cm) | 0.0% total | Includes non-adhesive PET base film in narrow rolls |
3919.90.50.60 |
Self-adhesive flat shapes of plastics, not in rolls, other | PET base film not in rolls, or non-narrow rolls | 0.0% total | Applies if film is cut to sheets or strips, not in rolls |
3920.62.00.90 |
Other plates, sheets, film, foil, strip of plastics... of poly(ethylene terephthalate) | PET film used in non-adhesive applications, not self-adhesive | 29.2% total | HIGH TARIFF β if not self-adhesive, and not in narrow rolls |
3920.99.20.00 |
Other films, strips, sheets of plastics, flexible, other plastics | Flexible film of other plastics, not PET, not self-adhesive | 0.0% total | Not applicable to PET |
β Correct Classification Rule: - If self-adhesive + in rolls β€ 20 cm β
3919.10.20.55
- If self-adhesive + not in rolls β3919.90.50.60
- If non-self-adhesive PET film β3920.62.00.90β 29.2% tax!
- If non-PET flexible film β3920.99.20.00β 0%
π° III. Detailed Tax Analysis (2026 Tariff Breakdown)
π― 1. 3919.10.20.55 β Self-Adhesive PET Film in Narrow Rolls (β€20 cm)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% |
| De Minimis Threshold | β Yes β eligible for exemption if value < $800 (US) |
| Legal Basis | US Harmonized Tariff Schedule (HTSUS) 3919.10.20.55 |
| Key Condition | Must be self-adhesive, in rolls, width β€ 20 cm |
π Why 0%?
- This product falls under "other" in the narrow roll subheading
- No USITC, IEEPA, or Section 301 tariffs apply
- Ideal for exporters to the U.S.
π― 2. 3919.90.50.60 β Self-Adhesive PET Film (Not in Rolls)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Γ 0.0% |
| De Minimis | β Yes |
| Legal Basis | HTSUS 3919.90.50.60 |
| Key Condition | Not in rolls, or rolls > 20 cm width |
π Why 0%?
- Still qualifies as self-adhesive flat shape, but not in narrow rolls
- No additional tariffs apply
- Same low-tax treatment as narrow rolls
π― 3. 3920.62.00.90 β Non-Self-Adhesive PET Film (High-Risk!)
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Additional Tariff | 25.0% (Section 301 U.S. Trade Act) |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Γ 29.2% |
| De Minimis | β No β not eligible for $800 exemption |
| Legal Basis | HTSUS 3920.62.00.90 + USITC 9903.88.01 (Section 301) |
| Key Condition | Non-self-adhesive, PET, flexible film, not in rolls |
β οΈ WARNING: This is the most dangerous misclassification!
- If you declare PET film as non-adhesive, you trigger 29.2% tax
- Even if itβs intended for tape, if no adhesive is applied, it falls here
- This is NOT the same as "tape base" β only self-adhesive films qualify for 0%π₯ Real-World Risk:
- A shipment of PET base film (intended for tape) declared as "non-adhesive film" β $29.20 tax per $100 CIF value
- No exemption, no appeal, high audit risk
π― 4. 3920.99.20.00 β Other Flexible Plastic Films (Non-PET)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Applicable? | β Only if material is NOT PET |
π Note: This code does not apply to PET β only for other plastics (e.g., PP, PE, PVC)
π οΈ IV. Customs Clearance Best Practices (Pro Tips)
β 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specification Sheet | βοΈ | Confirm material: PET, flexible, non-adhesive |
| β Roll Width Measurement | βοΈ | Prove β€20 cm β qualify for 3919.10.20.55 |
| β Adhesive Application Proof | βοΈ | If adhesive is already applied, use 3919.10.20.55 or 3919.90.50.60 |
| β Commercial Invoice | βοΈ | Must state: "PET Tape Base Film, self-adhesive, in rolls β€20 cm" |
| β Packing List | βοΈ | Show roll count, width, weight |
| β Certificate of Origin (CO) | βοΈ | If from China β Section 301 applies if misclassified |
| β Test Report (Optional) | βοΈ | For material verification (e.g., PET purity) |
β 2.η³ζ₯ζε·§οΌCritical Rules of ThumbοΌ
π₯ "Adhesive? β 0% tax. No adhesive? β 29.2% tax! Roll width β€20 cm? β 0%."
| Scenario | Correct HS Code | Wrong Code | Risk Level |
|---|---|---|---|
| PET film with adhesive, in rolls β€20 cm | 3919.10.20.55 |
3920.62.00.90 |
π΄ HIGH |
| PET film with adhesive, not in rolls | 3919.90.50.60 |
3920.62.00.90 |
π΄ HIGH |
| PET film without adhesive, in rolls β€20 cm | 3920.62.00.90 |
3919.10.20.55 |
π΄ HIGH |
| PET film without adhesive, not in rolls | 3920.62.00.90 |
3919.10.20.55 |
π΄ HIGH |
| Non-PET flexible film | 3920.99.20.00 |
3920.62.00.90 |
π‘ MEDIUM |
π Golden Rule:
- If adhesive is applied β self-adhesive β 0%
- If no adhesive β non-self-adhesive β 29.2%
- Roll width β€20 cm only matters for narrow roll classification
β 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Film is cut into sheets or strips | Use 3919.90.50.60 (if self-adhesive) β 0% |
| Film is exported from China | Verify adhesive status β if no adhesive, 29.2% tax applies |
| Customer wants to use it as tape base | Declare as self-adhesive β 0% |
| Film is labeled as "PET Base Film" but no adhesive | Do NOT declare as self-adhesive β risk of audit |
| Shipments to EU or Japan | 3920.62.00.90 may still apply, but no Section 301 β 4.2% only |
π V. Global Market Tax Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3919.10.20.55 or 3919.90.50.60 |
0.0% | FCC, RoHS | Avoid 3920.62.00.90 β 29.2% |
| π¨π³ China | 3919.10.20.55 |
5% | CCC | No additional tariffs |
| πͺπΊ EU | 3919.10.20.55 |
0% (if CE) | CE | No Section 301 |
| π¦πΊ Australia | 3919.10.20.55 |
5% | RCM | No extra tariffs |
| π―π΅ Japan | 3919.10.20.55 |
0% | PSE | No extra tariffs |
π Key Insight:
- Only the U.S. applies Section 301 tariffs (25%) on non-self-adhesive PET film
- All other markets treat it as 0β5%, no 25% add-on
π¨ VI. Common Mistakes & How to Avoid Them (Real-World Pitfalls)
β Mistake 1: Declaring "PET Base Film" as 3920.62.00.90 (non-self-adhesive)
π Result: 29.2% tax β $292 per $1,000 CIF β high risk of audit
β Mistake 2: Not proving adhesive application
π Result: Customs may reclassify as non-self-adhesive β 29.2% tax
β Mistake 3: Assuming "PET film" = 0% tax
π Result: If no adhesive β 29.2% tax β huge cost surprise
β Mistake 4: Using "film" instead of "tape base" in invoice
π Result: Misleading description β delayed clearance
β Correct Declaration Example:
"Polyester (PET) Tape Base Film, Self-Adhesive, in Rolls β€20 cm, 0.05 mm thick, 15 cm width, 100 m per roll"
π― VII. Final Verdict: Get It Right the First Time
πΉ If self-adhesive β 0% tax
πΉ If no adhesive β 29.2% tax (U.S.)
πΉ Roll width β€20 cm? Only matters for narrow roll classification
πΉ Never assume PET = 0% β only if self-adhesive
π Pro Tips for Exporters & Importers
β Apply for an Advance Ruling (Pre-Clearance) if unsure
β Use a customs broker experienced in plastics & tapes
β Label packaging clearly: "Self-Adhesive PET Tape Base Film"
β Keep adhesive proof on file (e.g., photos, supplier cert)
β If from China, avoid3920.62.00.90at all costs
π£ π¨ Act Now!
π Contact a licensed customs broker + submit product photos + adhesive proof
π Get your HS Code confirmed before shipment
πΌ Save thousands β avoid 29.2% tax by declaring correctly!
β¨ Your Product. Your Tax. Your Risk.
πΌ Accurate classification = Zero penalties, Zero delays, Max 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.