Polystyrene Composite Packaging Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3920995000 | 40.8% | CN | US | Official Doc |
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3919905040 | 40.8% | CN | US | Official Doc |
AI Analysis
π¦ Polystyrene Composite Packaging Film
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly is "Polystyrene Composite Film"?
Polystyrene (PS) composite packaging film is a multi-layered or processed plastic material where Polystyrene serves as the primary or functional material. Unlike simple single-layer PE or PP films, PS films are often valued for their clarity, rigidity, and barrier properties.
In international trade, the classification depends heavily on the manufacturing process and the physical form: 1. Self-Adhesive (Self-Sticking): Films applied directly to surfaces without glue (e.g., cling films). β Chapter 3919 2. Other Films (Flat, Non-Adhesive): Standard flat films used for packaging, wrapping, or industrial use. β Chapter 3920 / 3921
β οΈ Key Classification Logic: - If the film has adhesive properties applied during manufacture β 3919 - If the film is a solid sheet/film without adhesive β 3920 (If layered with other plastics) or 3921 (If it fits specific polymer definitions).
π¦ II. HS Code Classification Details (2026 Latest Tariff Mapping)
Based on the product "Polystyrene Composite Packaging Film," here are the five possible HS Code entries derived from the data. Each entry carries a specific tax burden due to US-China trade tensions.
| HS Code | Product Description | Physical Form | Key Characteristics |
|---|---|---|---|
| 3919.90.50.60 | Polystyrene Composite Plastic Film | Composite Film | Primary Classification: Fits general plastic film attributes. Most common for standard PS packaging. |
| 3920.99.50.00 | Polystyrene Composite Plastic Film | Flat Film | Alternative: Classified under "Other Plastic Films." Used if not self-adhesive and not specifically "sheet/plate." |
| 3921.11.00.00 | Polystyrene Composite Plastic Film | Flat Film | Polymer Specific: Classified under "Styrene Polymer Films." Best fit if strictly defined as styrene-based polymer film. |
| 3921.19.00.90 | Polystyrene Composite Plastic Film | Flat Film | General Polymer: "Other plates, sheets, film, foil, and strip." Used for broader polymer film categories. |
| 3919.90.50.40 | Polystyrene Composite Plastic Film | Flat Film | Self-Adhesive: Fits "Self-adhesive plastic films." CRITICAL: Only use if the product is self-sticking/cling. |
π Critical Distinction: - 3919 Codes imply the film is self-adhesive. If your film is non-adhesive, using 3919 codes is a customs error leading to penalties. - 3920/3921 Codes imply non-adhesive flat films. Choose between 3920 (other plastics) and 3921 (specific polymer types) based on technical sheets.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharge & Policy Add-ons)
β Applicable Country: USA (US) β Country of Origin: China (CN) β Effective Date: Current Trade Policies (Section 301 & 122)
π― 1. For Codes 3919.90.50.60 & 3919.90.50.40 (Self-Adhesive Films)
| Item | Detail |
|---|---|
| Base Tariff (MFN) | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β NOT APPLICABLE (deny_de_minimis) |
| Legal Basis | Standard USITC codes + Section 301 Footnotes + IEEPA Section 122 |
π Explanation: - Base 5.8%: Standard Most Favored Nation (MFN) rate for plastic films. - 25% Surcharge: Imposed under Section 301 of the Trade Act of 1974 on Chinese goods. - 10% Additional: Often associated with Section 122 of the Trade Act of 1974 (emergency imports) or specific retaliatory measures. - Result: A 40.8% total duty is significant. Importers must factor this into landed cost.
π― 2. For Code 3920.99.50.00 (Other Plastic Films)
| Item | Detail |
|---|---|
| Base Tariff (MFN) | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β NOT APPLICABLE |
| Legal Basis | Same as above |
π Note: Same tax burden as 3919. The difference lies only in the product description (adhesive vs. non-adhesive).
π― 3. For Code 3921.11.00.00 (Styrene Polymer Films)
| Item | Detail |
|---|---|
| Base Tariff (MFN) | 5.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β NOT APPLICABLE |
| Legal Basis | Same as above |
π Optimization Tip: This code offers a 0.5% savings on the base tariff compared to others. If your product is strictly a "Styrene Polymer Film" and fits this subheading, this is the most cost-effective legal classification.
π― 4. For Code 3921.19.00.90 (Other Plates/Sheets/Films)
| Item | Detail |
|---|---|
| Base Tariff (MFN) | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β NOT APPLICABLE |
| Legal Basis | Same as above |
π Warning: This is the highest tax rate (41.5%). Only use this if no other more specific category fits. It is generally advisable to avoid this code if a more specific PS classification is possible.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Essential Documentation Checklist
| Document | Required? | Description |
|---|---|---|
| β Technical Data Sheet | βοΈ | Must specify: Material % (Polystyrene), Layer structure, Thickness, Width, Adhesive type (if any). |
| β Product Photo | βοΈ | Show the roll, label, and packaging. Clearly distinguish if it is self-adhesive or plain film. |
| β Commercial Invoice | βοΈ | Describe as "Polystyrene Composite Plastic Film." Avoid vague terms like "Plastic Wrap." |
| β Certificate of Origin | βοΈ | Crucial for proving CN origin to apply correct surcharges. |
| β Import License | βοΈ | Some plastic films may require specific notifications depending on volume. |
β 2. Declaration Strategy (Key Keywords)
π₯ "Be Precise: Specify 'Polystyrene' and 'Composite'!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Self-Adhesive PS Film | 3919.90.50.40 - "Self-adhesive polystyrene composite film" |
"Plastic Tape" or "Adhesive Film" | May be misclassified, leading to audits. |
| Non-Adhesive PS Film | 3920.99.50.00 or 3921.11.00.00 - "Polystyrene plastic film" |
"Polystyrene Sheets" | "Sheets" might imply thickness > film, changing tariff. |
| Multi-Layer Composite | Clearly state "Laminated with PS layer" | "Mixed Plastic" | Ambiguity leads to 41.5% default rate. |
β 3. Special Cases
| Situation | Recommendation |
|---|---|
| Is the product Self-Adhesive? | If YES, use 3919 codes. If NO, NEVER use 3919. Customs will reject it. |
| Can you claim 3921.11.00.00? | If the film is primarily Styrene-based, this code has the lowest base rate (5.3%). Provide chemical composition reports to justify. |
| Small Shipment (De Minimis) | β NO EXEMPTION. All these codes are subject to Section 301 and 122 tariffs. Do not rely on $800 de minimis for duty-free entry. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3921.11.00.00 (Best) |
40.3% | Includes 25% Sec 301 + 10% Sec 122 + 5.3% Base. |
| π¨π³ China (Import) | 3920.99.50.00 |
~5-6% | No US-style surcharges. Check VAT/GST. |
| πͺπΊ EU | 3920.99.00 |
6.5% | No Section 301 equivalent. Standard MFN. |
| π¬π§ UK | 3920.99.00 |
6.5% | Post-Brexit tariff remains competitive vs. US. |
π Conclusion: The US market is the most challenging due to the 40%+ duty burden. - If possible, optimize classification to
3921.11.00.00to save 0.5% on base tariff. - Ensure the adhesive vs. non-adhesive distinction is crystal clear in documentation. - Do not attempt de minimis shipping for this product from China to the US, as duties are fully applicable.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Using 3919 for non-adhesive film.
π Result: Customs flags "Self-adhesive" declaration mismatch. Delay + Potential Fine.
β Error 2: Vague description "Plastic Film."
π Result: Customs may default to the highest rate (3921.19.00.90 at 41.5%). Loss of 1.2% savings.
β Error 3: Assuming small parcels are tax-free. π Result: Section 301 and 122 tariffs apply to all imports from China, regardless of value. Surprise Bill upon Entry.
β Correct Action:
"Polystyrene Composite Plastic Film, 25 Microns, Non-Adhesive, Laminated Structure, For Food Packaging"
π― VII. Conclusion: Strategic Sourcing & Cost Control
π― Key Takeaways:
πΉ Classification is Key: Use
3921.11.00.00if applicable to minimize base duty. πΉ Verify Adhesiveness: Wrong HS Code (3919 vs 3920) is the #1 cause of clearance delays. πΉ Budget for Taxes: Allocate ~40% of CIF value for US duties. No exemptions available. πΉ Documentation: Provide clear technical specs to justify the specific polymer code.
π Pro Tip: If your volume is high, consider Applying for a Tariff Engineering Ruling or Advance Ruling to confirm the best HS Code (3921.11.00.00) and lock in the 40.3% rate.
π£ Immediate Action:
π Contact a Licensed Customs Broker π Prepare Technical Data Sheets π Confirm Adhesive Status
β¨ Accurate Classification = Predictable Costs = Happy Supply Chain!
πΌ Don't let 40% tariffs destroy your margins! Plan wisely.
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.