Polyester Flame Retardant Foil
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
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AI Analysis
π‘οΈ Polyester Flame Retardant Foil (Flexible Reinforced Plastics)
π HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly Is "Polyester Flame Retardant Foil"?
This product is a composite material falling under Chapter 39 (Plastics and Articles Thereof). It is not a simple plastic film, nor is it a standalone textile. It is a flexible plastic sheet/film reinforced with paper.
Key Composition: 1. Matrix: Polyester (A type of plastic/polymer). 2. Reinforcement: Paper (Providing structural integrity and fire-resistant backing). 3. Function: Flame Retardant (Added chemical treatment or inherent property). 4. Form: Foil/Sheet/Film (Flexible, not rigid plates).
β οΈ Critical Classification Logic:
- If the paper is merely "coated" but not structurally reinforcing the plastic sheet in a laminated composite manner, it might fall under different subheadings. However, "Flexible Reinforced with paper" is the specific legal description for laminates where paper and plastic are bonded to form a single flexible unit.
- Do NOT classify as 3920 (Other plates, sheets, film, foil and strip) if it contains paper reinforcement, unless the paper is negligible. The specific subheading 3921.90.40 explicitly covers "Other... Flexible Reinforced with paper".
π¦ II. HS Code Classification Details (Based on Provided DATA)
According to the provided data, there are two potential HS Codes for this product, distinguished by whether it is specifically "Reinforced with paper" or "Other".
| HS Code | Product Description | Tax Rate (China Origin β US) | Key Differentiator |
|---|---|---|---|
| 3921.90.40.10 | Flexible Reinforced with paper | 29.2% (Base: 4.2% + Additional: 25.0%) |
β Primary Candidate if the product is a laminate of polyester film + paper layer. This is the most accurate description for "Polyester Flame Retardant Foil" if paper is a structural component. |
| 3921.90.40.90 | Flexible Other | 0.0% (Base: 0.0% + Additional: 0.0%) |
β Likely Incorrect if paper is present. This code is for "Other" flexible plastic sheets/films without paper reinforcement. Misclassifying a paper-reinforced product here is a high-risk error. |
π Expert Analysis:
- "Polyester Flame Retardant Foil" often implies a laminated structure (e.g., Polyester film on one side, Paper on the other, or vice versa) for use in electrical insulation, packaging, or fireproof materials.
- If the product is pure polyester film (no paper), it might fall under other 3920/3921 codes not listed in the DATA.
- However, based strictly on the provided DATA, if your product contains paper reinforcement, you MUST use 3921.90.40.10. Using 3921.90.40.90 (0% tax) for a paper-reinforced product will trigger customs audits, penalties, and back-taxes.
π° III. 2024/2025 Tariff Rate Breakdown (Detailed Tax Analysis)
β Applicable Market: United States (US)
β Origin: China (CN)
β Product: Polyester Flame Retardant Foil (Reinforced with Paper)
π― 1. HS Code 3921.90.40.10 ββ Flexible Reinforced with Paper
| Item | Detail |
|---|---|
| Base Duty (MFN) | 4.2% |
| Section 301 Additional Duty | 25.0% |
| Total Effective Duty | 29.2% |
| Tax Calculation | CIF Value Γ 29.2% |
| De Minimis Exemption | β Not Eligible (De Minimis does not apply to Section 301 goods) |
| Legal Basis | USHTS 3921.90.40.10 + USITC Footnote 301 (25% on China-origin plastics/composites) |
π Why 29.2%?
- The 4.2% is the standard Most Favored Nation (MFN) duty for "Other plates, sheets, film, foil and strip of plastics... flexible reinforced with paper".
- The 25% is the retaliatory tariff imposed under Section 301 of the Trade Act of 1974 on specific Chinese goods, including this plastic composite category.
- Total: 29.2%. This is a significant cost factor.
π― 2. HS Code 3921.90.40.90 ββ Flexible Other
| Item | Detail |
|---|---|
| Base Duty (MFN) | 0.0% |
| Section 301 Additional Duty | 0.0% |
| Total Effective Duty | 0.0% |
| Tax Calculation | CIF Value Γ 0% |
| De Minimis Exemption | β Eligible (If value <$800) |
| Legal Basis | USHTS 3921.90.40.90 |
β οΈ WARNING:
This 0% rate applies ONLY if the product is NOT reinforced with paper. If you ship a polyester foil with a paper backing and declare it as3921.90.40.90, Customs will likely reject the declaration, demand the 29.2% duty, and impose penalties. Do not misclassify.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| Product Spec Sheet | βοΈ | Must clearly state: "Polyester Film Laminated with Paper" or "Paper-Reinforced Polyester". |
| Composition Breakdown | βοΈ | Percentage of polyester vs. paper. If paper is structural, itβs 3921.90.40.10. |
| Flame Retardancy Certificate | βοΈ | Proof of FR rating (e.g., UL94 V-0, V-1). Helps justify "specialty plastic" use. |
| Commercial Invoice | βοΈ | Description must match HS Code. Use: "Polyester Plastic Foil, Flexible, Reinforced with Paper, Flame Retardant." |
| Bill of Lading/Air Waybill | βοΈ | Standard shipping docs. |
β 2. Classification Strategy (Key Decision Tree)
| Scenario | Correct HS Code | Duty Rate | Action |
|---|---|---|---|
| Product has a visible paper layer (laminated) | 3921.90.40.10 |
29.2% | Must Declare Accurately. Provide photos showing paper layer. |
| Product is pure polyester film (no paper) | Not in DATA | Varies | Not covered in provided DATA. Likely 3920.90.40 or similar. Consult customs broker. |
| Product is plastic-coated paper (paper is main structure) | Not in DATA | Varies | May fall under Chapter 48 (Paper). High Risk. |
| Product is "Other" flexible plastic (no paper) | 3921.90.40.90 |
0.0% | Only if absolutely NO paper is involved. |
π₯ Golden Rule:
"If thereβs paper, itβs 40.10 (29.2%). If itβs 40.90 (0%), thereβs no paper."
Misclassification is the #1 cause of delays and fines. When in doubt, pay the 29.2% and avoid legal risks.
β 3. Special Considerations
| Issue | Recommendation |
|---|---|
| Flame Retardant Chemicals | Ensure the FR additives are compliant with US regulations (e.g., TSCA, EPA). Provide SDS (Safety Data Sheet). |
| Paper Source | If the paper is from a non-China country, it may not change the origin of the composite, but document the supply chain. |
| De Minimis (Section 321) | Do NOT use De Minimis for 3921.90.40.10. Section 301 goods are excluded from de minimis exemption. |
| Pre-Ruling | Highly Recommended. Apply for an IRS/Customs Ruling if your product is borderline. This protects you from retroactive penalties. |
π V. Global Market Comparison (2024/2025)
| Country/Region | HS Code | Duty Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 3921.90.40.10 |
29.2% | High duty due to Section 301. |
| π¨π³ China | 3921.90.40.10 |
~5-6% | Import duty to China (if exporting back). |
| πͺπΊ EU | 3921.90.90 |
~6.5% | No Section 301 equivalent, but anti-dumping may apply. |
| π¬π§ UK | 3921.90.90 |
~6.5% | Post-Brexit tariffs apply. |
π Conclusion:
The US market is the most expensive for this product due to the 25% additional tariff. Plan your pricing strategy accordingly.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Declaring "Polyester Foil" as 3921.90.40.90 (0%) when it contains paper.
π Consequence: Customs seizure, fines up to 40% of value, and back taxes of 29.2%.
β Mistake 2: Ignoring the "Flame Retardant" aspect in documentation.
π Consequence: Delays due to EPA/OSHA checks. Always provide SDS.
β Mistake 3: Using De Minimis (Section 321) for shipments >$800.
π Consequence: Denied entry, return to sender, or forced to pay full duties + penalties.
β Best Practice:
"Declare Transparently: 'Polyester Film, Reinforced with Paper, Flame Retardant' under HS 3921.90.40.10. Pay the 29.2% duty. Avoid risks."
π― VII. Conclusion: Professional Declaration for Cost & Compliance
π― Key Takeaway:
- HS Code: 3921.90.40.10
- Duty: 29.2%
- Reason: "Flexible Reinforced with Paper"
- Action: Ensure your product description explicitly mentions "Paper Reinforcement" to justify the code. Do not attempt to hide the paper layer.
π Pro Tip:
If you are importing large volumes, consider Supply Chain Diversification (e.g., source from Vietnam/Mexico) if possible, to avoid the 25% Section 301 tariff. However, check Rules of Origin carefully.
π£ Immediate Action:
π Contact your Customs Broker with product samples/photos.
π Prepare Spec Sheets highlighting "Paper Reinforcement".
π° Budget for 29.2% Duty in your cost model.
β¨ Smart Classification, Smarter Profits!
πΌ Compliance is not a cost; itβs an investment in smooth logistics.
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.