Polyester Protective Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3909501000 | 35.0% | CN | US | Official Doc |
| 3909505000 | 41.3% | CN | US | Official Doc |
| 3921135000 | 39.2% | CN | US | Official Doc |
| 3921131100 | 39.2% | CN | US | Official Doc |
AI Analysis
π‘οΈ Polyester Protective Film (Polyester Plastic Sheets/Covers)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Protective Film"?
Polyester Protective Film, primarily made of polyester plastic (PET), is used for surface protection, covering, or shielding in industrial and commercial applications. Its classification depends heavily on its form (sheet vs. primary form) and specific application. In international trade, it is often categorized under Chapter 39 (Plastics and Articles Thereof).
β οΈ Key Distinction:
- If it is a finished sheet used as a protective cover/shield β It may fall under 3926.90.99.89 (Otherε‘ζεΆε/Other articles of plastics).
- If it is a polyurethane film (misidentified as polyester or mixed material claims) β It falls under various subheadings of 3909 (Polyurethanes) or 3921 (Plates, sheets, film, etc.).
- Crucial Note: The provided data includes entries for "Polyurethane Film" under HS codes starting with 3909 and 3921. If your product is strictly Polyester, some of these codes may be incorrect, but we must analyze the provided data as requested. For Polyester specifically, the most relevant entry in the data is 3926.90.99.89. However, if the product is actually Polyurethane (PU) or if there is a material misclassification in the query vs. data, the other codes apply. We will explain all provided codes.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Form | Application | Total Tax Rate |
|---|---|---|---|---|---|
3926.90.99.89 |
Polyester Plastic Sheet (Protective Cover) | Polyester | Sheet | Protective Cover | 22.8% |
3909.50.10.00 |
Polyurethane Film | Polyurethane | Primary Form/Thin Film | Primary Polyurethane Elastomer | 35.0% |
3909.50.50.00 |
Polyurethane Film | Polyurethane | Film | Extended Application of Polyurethane | 41.3% |
3921.13.50.00 |
Polyurethane Film | Polyurethane | Film | Polyurethane Plastic Film | 39.2% |
3921.13.11.00 |
Polyurethane Film | Polyurethane | Film | Meets Classification Explanation | 39.2% |
π Critical Analysis:
- The user input is "Polyester Protective Film".
- Code 3926.90.99.89 explicitly mentions "Polyester Plastic Sheet (Protective Cover)". This is the most accurate match for the product name.
- Codes3909and3921explicitly mention "Polyurethane" in their summaries. If your product is indeed Polyester, these codes are incorrect. However, if your product is Polyurethane (or a blend), these codes apply. We provide the tax details for all as per the data.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3926.90.99.89 ββ Polyester Plastic Sheet (Protective Cover)
The Correct Match for "Polyester Protective Film"
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge (Additional Duty) | 7.5% |
| Section 122 Duty | 10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Available (High tariff items usually excluded) |
| Legal Basis Path | Section 301: Footnote 1 β Section 122: 9903.01.25 β USITC: 3926.90.99.89 |
π Explanation:
- The 5.3% is the standard MFN (Most Favored Nation) duty.
- The 7.5% is the Section 301 additional duty applied to Chinese goods.
- The 10% is the Section 122 duty, often applied to specific categories of Chinese imports to address trade imbalances or unfair practices.
- Total 22.8% is relatively moderate compared to polyurethane films in the same dataset.
π― 2. 3909.50.10.00 ββ Polyurethane Film (Primary Form)
Material: Polyurethane (Note: Not Polyester)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Duty | 10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | Section 301: Footnote 2 β Section 122: 9903.01.25 β USITC: 3909.50.10.00 |
π Warning: If you are importing Polyester but declared as Polyurethane, or vice versa, this leads to misclassification. The rate is significantly higher than the polyester sheet.
π― 3. 3909.50.50.00 ββ Polyurethane Film (Extended Application)
Material: Polyurethane
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Surcharge | 25.0% |
| Section 122 Duty | 10% |
| Total Tariff Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | Section 301: Footnote 3 β Section 122: 9903.01.25 β USITC: 3909.50.50.00 |
π Note: This is the highest tax rate in the dataset. Ensure your material is correctly identified.
π― 4. 3921.13.50.00 & 3921.13.11.00 ββ Polyurethane Film (Sheet/Film)
Material: Polyurethane
| Item | Detail |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | 25.0% |
| Section 122 Duty | 10% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Available |
| Legal Basis Path | Section 301: Footnote 4 β Section 122: 9903.01.25 β USITC: 3921.13.50.00 |
π Note: Both codes under 3921.13 have the same total rate of 39.2%. The difference is in the specific subclassification of the film's use.
π οΈ IV. Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Material Verification is Key
| Material | Correct HS Code (from Data) | Total Tax | Risk |
|---|---|---|---|
| Polyester (PET) | 3926.90.99.89 |
22.8% | Low if declared correctly |
| Polyurethane (PU) | 3909.50.10.00 / 3921.13.50.00 |
35.0% - 39.2% | High if misdeclared as Polyester |
| Mixed/Unknown | High Risk of Audit | Up to 41.3% | Severe Penalties |
π Action Item:
- Obtain a Material Certificate from your supplier.
- Conduct a FTIR (Fourier Transform Infrared Spectroscopy) test to confirm if the polymer is Polyester or Polyurethane.
- Do not rely on the name "Protective Film" alone; the chemical composition determines the HS Code.
β 2. Declaration Best Practices
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Polyester Sheet | "Polyester Plastic Sheet for Protective Cover" | "Polyurethane Film" | Misclassification Penalty |
| Polyurethane Film | "Polyurethane Plastic Film, Primary Form" | "Polyester Sheet" | Higher Duty (35-41%) + Penalty |
| Generic Term | "Protective Film" | (Too vague) | Customs Hold for Inspection |
π₯ Key Tip:
- Be Specific: Always include Material + Form + Use.
- Example: "100% Polyester (PET) Sheet, used as Protective Cover for Windows" β3926.90.99.89
β 3. Special Considerations
| Issue | Recommendation |
|---|---|
| Section 122 Duty | This 10% duty applies regardless of the base tariff. Factor this into your cost calculation. |
| Section 301 Duty | The 25% or 7.5% surcharge is critical. For Polyester, it's only 7.5%, saving significant cost compared to PU films. |
| Origin Marking | Ensure products are marked "Made in China" to avoid delays during customs verification. |
| Documentation | Provide Technical Data Sheets showing polymer type. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code (Polyester) | Tariff | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
22.8% | Includes Section 301 (7.5%) & Section 122 (10%) |
| π¨π³ China | 3926.90.99.89 |
~5% | No Section 301 or 122 duties |
| πͺπΊ EU | 3920.99.99 (Similar) |
~6.5% | No Section 122 equivalent |
| π―π΅ Japan | 3926.90.90 |
~6.0% | No Section 301/122 |
π Insight:
- The US is the most expensive market for Chinese-made plastics due to Section 301 and Section 122 duties.
- Polyester (3926) enjoys a lower Section 301 rate (7.5%) compared to Polyurethane (3909/3921) which faces 25%.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring Polyurethane as Polyester to save taxes.
π Consequence: Customs audit β Penalty for fraud + Back taxes (difference between 22.8% and 35-41%) + Potential seizure.
β Error 2: Ignoring Section 122 duty.
π Consequence: Unexpected 10% cost increase β Profit margin erosion.
β Error 3: Using vague terms like "Plastic Sheet".
π Consequence: Customs delay for classification review β Demurrage charges.
β Correct Approach:
"Polyester (PET) Plastic Sheet, 0.5mm thickness, clear, for protective covering, HS Code 3926.90.99.89"
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember the Rule:
πΉ "Material Determines Code, Code Determines Duty."
πΉ "Polyester = 22.8%, Polyurethane = 35-41%. Know your polymer!"
πΉ "Section 122 is 10% on ALL Chinese plastics β Budget for it!"
π Pro Tip:
If you have control over the material choice, Polyester is currently more tax-efficient for protective films entering the US from China.
Consider Advance Rulings from CBP if you are unsure about the exact classification.
π£ Immediate Action:
π Contact a Customs Broker + Provide Material Specs + Verify HS Code Before Shipment
π Clear Customs Smoothly, Maximize Profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent of Duty Counts!
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.