Polyester Frosted Foil
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6217909085 | 32.1% | CN | US | Official Doc |
| 6217109530 | 32.1% | CN | US | Official Doc |
| 3920620050 | 39.2% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
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AI Analysis
ποΈ Polyester Frosted Foil (Metallized PET Film)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy π I. Product Definition & Classification: What is "Polyester Frosted Foil"?
Polyester Frosted Foil, technically known in trade terms as Metallized PET Film (Polyethylene Terephthalate), is a versatile plastic material produced by vacuum-coating a thin layer of metal (usually aluminum) onto a polyester film, followed by a frosting or matte finish treatment.
In international trade, it is strictly categorized based on its structure and application. It is not a simple flexible sheet but a reinforced/processed plastic film with specific optical properties.
β οΈ Key Distinction: - If it is non-cellular (solid, not foamed) and non-reinforced/laminated with other materials (like paper or fabric), it falls under Heading 3920. - If it is flexible and considered "other," it may fall under 3921. - Crucial Note: The provided data explicitly links "Metallized PET film" to 3920.62.00.50, which is the specific code for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided <DATA>, here are the exact HS Codes, descriptions, and tax implications for products related to plastic films, sheets, and strips, including the specific "Polyester Frosted Foil."
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
| 3920.62.00.50 | Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of other plastics: Of other plastics: Film, strip and sheets, all the foregoing which are flexible: Of poly(ethylene terephthalate) Metallized PET film: Other | Polyester Frosted Foil, Metallized PET Film, Flexible Packaging Materials | β Metallized, β Flexible, β PET Material |
| 3921.90.40.10 | Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible Reinforced with paper | Laminated packaging, Paper-plastic composite films | β Reinforced with Paper |
| 3921.90.40.90 | Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible Other | Other flexible plastic sheets not reinforced | β Not Metallized PET |
| 3920.99.20.00 | Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced...: Of other plastics: Of other plastics: Film, strip and sheets...: Other | Other flexible plastic films (e.g., PP, PE, PVC) | β Not PET |
| 6217.90.90.85 | Other made up clothing accessories; parts of garments or of clothing accessories...: Parts: Other Other: Of man-made fibers (659) | Garment parts, NOT plastic film | β Clothing Accessory |
| 6217.10.95.30 | Other made up clothing accessories; parts of garments or of clothing accessories...: Accessories: Other: Other Of man-made fibers (659) | Garment Accessories, NOT plastic film | β Clothing Accessory |
π Critical Reminder: - Polyester Frosted Foil (Metallized PET) is specifically classified under 3920.62.00.50 because it is a flexible, non-cellular, non-reinforced PET film. - Do not classify it as "Reinforced with paper" (3921.90.40.10) unless it is literally laminated with paper. - Do not classify it as clothing accessories (6217 series).
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025εΉ΄11ζ10ζ₯θ΅· (From November 10, 2025)
π― 1. 3920.62.00.50 ββ Polyester Frosted Foil (Metallized PET Film)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Additional Tariff (Section 301) | +25.0% (USITC Footnote for Chinese goods) |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value Γ 29.2% |
| De Minimis Exemption Eligible? | β No (Denied for Section 301 goods) |
| Legal Basis Path | USITC:3920.62.00.50 β Section 301: Footnote |
π Explanation: - Base Rate (4.2%): Standard MFN (Most Favored Nation) rate for PET films. - Additional Tariff (25.0%): Due to the product originating from China, it is subject to the Section 301 trade war tariffs. - Total Cost: Importers must account for a 29.2% total tax burden. This is significantly higher than non-reinforced flexible plastics (0%) but standard for metallized PET films from China.
π― 2. 3921.90.40.90 ββ Other Flexible Plastic Films (Non-PET/Non-Reinforced)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| De Minimis Exemption Eligible? | β Yes (If value is low) |
| Legal Basis | Standard MFN rate with no Section 301 surcharge for this specific subheading. |
π Note: - If your product is NOT PET or NOT metallized, it might fall under 3921.90.40.90, which has 0% tax. - However, Polyester Frosted Foil is PET, so it must use 3920.62.00.50 (29.2% tax). Misclassification here leads to severe penalties.
π οΈ IV. Clearance Operational Advice (Practical Pitfall Avoidance Guide)
β 1. Required Documentation Checklist
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Polyethylene Terephthalate (PET)", "Metallized", "Frosted/Matte Finish". |
| β Commercial Invoice | βοΈ | Description must match HS Code: "Metallized PET Film, Flexible, Non-cellular". |
| β Packing List | βοΈ | Detail dimensions, weight, and roll dimensions. |
| β Certificate of Origin (CO) | βοΈ | Essential for determining origin (China vs. Non-China). |
| β Fiber/Plastic Composition Test Report | βοΈ | Third-party lab report confirming 100% PET composition to avoid misclassification into "Other Plastics" (3920.99). |
β 2. Declaration Tips (Key Mnemonics)
π₯ "PET Film, Metallized, Flexible, Non-Reinforced β 3920.62.00.50"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Metallized PET Film | 3920.62.00.50 |
β Misdeclare as "Plastic Sheet" (3921) β Tax Risk |
| PET Film with Paper Lamination | 3921.90.40.10 |
β Declare as pure PET β Penalty |
| Clothing Accessories | 6217.90.90.85 |
β Declare as Film β Complete Misclassification |
β 3. Special Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Foil | Provide design specs to prove it is a standard PET film, not a unique industrial part. |
| Mixed Containers | If mixed with 0% tax items, ensure clear separation in the packing list to avoid audit flags. |
| Origin Changes | If the PET film is produced in Vietnam or Thailand, check if it qualifies for IEEPA Exemption or lower Section 301 rates. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.62.00.50 |
29.2% (4.2% + 25%) | No specific FDA/CE, but must comply with import laws | High tariff; consider value engineering |
| π¨π³ China | 3920.62.00.50 |
~5-6% | CCC (if applicable) | Standard import |
| πͺπΊ EU | 3920.62.00.50 |
0-4% | REACH, RoHS | No Section 301 equivalent |
| π―π΅ Japan | 3920.62.00.50 |
0-6% | JIS, PSE (if electrical) | Competitive market |
π Conclusion: - USA is the most expensive market for Polyester Frosted Foil due to the 25% Section 301 surcharge. - EU and Japan offer much lower tariff burdens, making them more attractive for export if logistics allow.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Mistake 1: Classifying Metallized PET as "Plastic Sheet" (3921.90.40.90)
π Consequence: Attempting to claim 0% tax. If audited, back taxes + fines of 29.2% plus interest.
β Mistake 2: Failing to specify "Metallized" in the description
π Consequence: Customs may reject the declaration or assign a higher discretionary rate due to lack of detail.
β Mistake 3: Confusing "Frosted" with "Reinforced"
π Consequence: Misclassifying as 3921.90.40.10 (Reinforced with paper) which has a 29.2% tax but is technically incorrect if no paper is present. Correct is 3920.62.00.50.
β Correct Declaration Example:
"Metallized Polyethylene Terephthalate (PET) Film, Frosted Finish, Flexible, Non-Cellular, Width: 50cm, Used for Packaging."
π― VII. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Golden Rules:
πΉ "PET Film + Metallized = 3920.62.00.50"
πΉ "29.2% Total Tax (4.2% Base + 25% Surcharge)"
πΉ "Do Not Misclassify as 0% Tax Items!"
π Pro Tip:
If you are importing large volumes, consider supply chain diversification. Sourcing Polyester Frosted Foil from non-China origins (e.g., Vietnam, India, Thailand) may allow you to avoid the 25% Section 301 tariff, significantly reducing your landed cost.
π£ Immediate Action:
π Contact your customs broker with the exact product specification.
π Request a Pre-Ruling (ISF / Binding Ruling) if possible.
π Optimize your HS Code to ensure compliance and cost efficiency!
β¨ Professional Clearance, Starting with Accurate Classification!
πΌ Every cent of tax mattersβget it right from the start!
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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.