Print grade Flexible Polyester Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3920511000 | 41.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926909400 | 35.0% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
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AI Analysis
π¨ Print-Grade Flexible Polyester Film
π HS Code & Tariff Guide | 2026 Updated | U.S. Import Compliance & Strategic Clearance Tips
π One Product, Multiple HS Codes β Know the Difference to Avoid 40%+ Tariffs!
π I. Product Definition & Key Classification Triggers
Print-Grade Flexible Polyester Film is a thin, transparent, durable plastic film made from polyethylene terephthalate (PET), widely used in packaging, labels, flexible electronics, and high-quality printing applications (e.g., photo prints, stickers, industrial decals).
β οΈ Critical Distinction:
- If the film is pure polyester (PET) and not acrylic-based, it does NOT fall under "acrylic" HS codes like 3919.10.20.55 or 3920.51.10.00.
- However, if the film is labeled as "acrylic" or contains PMMA (poly(methyl methacrylate)), it may be misclassified β leading to overpayment or penalties.π Why This Matters:
The material composition (PET vs. PMMA) and physical form (flexible film) are the primary determinants of HS code assignment in U.S. customs.
π¦ II. HS Code Breakdown (U.S. 2026 Tariff Schedule)
β All codes apply to flexible, printable films
β All are subject to U.S. Section 301 & IEEPA tariffs
β All require precise material declaration
| HS Code | Product Description | Material | Form | Tax Rate | Key Risk |
|---|---|---|---|---|---|
3919.10.20.55 |
Flexible printable film, plastic, not PMMA, not listed elsewhere | Plastic (likely PET) | Film | 40.8% | Misclassification if PMMA is present |
3920.51.10.00 |
Flexible printable film, PMMA (acrylic), specifically poly(methyl methacrylate) | Poly(methyl methacrylate) | Film | 41.0% | Highest tariff β only if PMMA |
3926.90.99.89 |
Flexible printable film, plastic, not specified, not elsewhere listed | Plastic (ambiguous) | Film | 22.8% | Lower rate β but only if no PMMA |
3926.90.94.00 |
Flexible printable film, plastic, other category | Plastic (undefined) | Film | 35.0% | High risk β "other" category |
3919.90.50.60 |
Flexible printable film, plastic, "Other" category (duty drawback) | Plastic (general) | Film | 40.8% | Same as 3919.10.20.55 β high risk if not PMMA |
π Key Insight:
- PMMA = higher tariff (41.0%)
- PET (polyester) should not be classified under PMMA codes
- Ambiguous material descriptions trigger "Other" category β higher risk of overpayment
π° III. 2026 U.S. Tariff Structure (Detailed Breakdown)
β Applicable to: China-origin goods
β Effective Date: November 10, 2025
β Legal Basis: Section 301 (USITC), IEEPA (International Emergency Economic Powers Act)
π― 1. 3919.10.20.55 β Flexible Plastic Film (Non-PMMA)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Duty Calculation | CIF Γ 40.8% |
| De Minimis Exemption? | β No (denied for China-origin goods) |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3919.10.20.55 β FOOTNOTE:9903.88.01 |
π Why This Rate?
- The film is not PMMA, so it avoids the 41.0% PMMA rate
- But still subject to 25% Section 301 and 10% IEEPA
- High risk if material is actually PMMA β must verify lab test
π― 2. 3920.51.10.00 β Flexible PMMA (Acrylic) Film
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 41.0% |
| Duty Calculation | CIF Γ 41.0% |
| De Minimis Exemption? | β No |
| Legal Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:3920.51.10.00 β FOOTNOTE:9903.88.01 |
π Critical Note:
- Only applies if the film is PMMA (poly(methyl methacrylate))
- If itβs PET (polyester), this code is incorrect β overpayment risk
- Lab confirmation required β donβt rely on supplier claims
π― 3. 3926.90.99.89 β Flexible Plastic Film (Unspecified)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (USITC) Additional Duty | +7.5% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 22.8% |
| Duty Calculation | CIF Γ 22.8% |
| De Minimis Exemption? | β No |
| Legal Path | IEEPA:9903.01.24 β USITC:3926.90.99.89 β FOOTNOTE:9903.88.01 |
π When to Use This Code?
- Only if the material is not PMMA, and not clearly defined
- Lower rate, but high risk of audit β Customs may challenge "unspecified" classification
- Best used only with clear documentation (e.g., material test report)
π― 4. 3926.90.94.00 β Flexible Plastic Film (Other Category)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Duty Calculation | CIF Γ 35.0% |
| De Minimis Exemption? | β No |
| Legal Path | IEEPA:9903.01.24 β USITC:3926.90.94.00 β FOOTNOTE:9903.88.01 |
π Red Flag Alert:
- "Other" category β often used when no better fit exists
- High risk of audit β Customs may reclassify to higher-tariff code
- Avoid unless absolutely necessary
π― 5. 3919.90.50.60 β Flexible Plastic Film (Other, General)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Duty Calculation | CIF Γ 40.8% |
| De Minimis Exemption? | β No |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3919.90.50.60 β FOOTNOTE:9903.88.01 |
π When to Use?
- Only as a last resort when no other code fits
- Same rate as 3919.10.20.55 β but less precise
- Avoid if PMMA is involved
π οΈ IV. Clearance Strategy & Pro Tips (Avoid 40%+ Penalties!)
β 1. Must-Have Documentation
| Document | Why Itβs Critical |
|---|---|
| β Material Test Report (Lab Certificate) | Prove PET vs. PMMA β essential |
| β Technical Data Sheet (TDS) | Show thickness, tensile strength, thermal resistance |
| β Product Photos (with labels) | Show brand, model, film color, surface finish |
| β Commercial Invoice | Must state: βPrint-Grade Flexible Polyester Film, PET, 12ΞΌm, 300mm widthβ |
| β Certificate of Origin (CO) | Required for tariff eligibility |
| β Export License (if applicable) | For controlled materials (rare for PET film) |
β 2.η³ζ₯ζε·§οΌKey Rules to RememberοΌ
π₯ βMaterial First, Code Second β Donβt Guess!β
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| PET film, no PMMA | 3919.10.20.55 or 3926.90.99.89 |
3920.51.10.00 (PMMA) β 41.0% |
| PMMA (acrylic) film | 3920.51.10.00 |
3919.10.20.55 β 40.8% (underpaid) |
| Unclear material | 3926.90.99.89 |
3926.90.94.00 β 35.0% (higher risk) |
| All others | 3919.90.50.60 |
3920.51.10.00 β overpayment |
π Golden Rule:
Never assume β verify with lab test before filing.
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Film is PET but labeled βacrylicβ by supplier | Request material test report β donβt trust labels |
| Film is recycled plastic | Still subject to 40.8% β no exemption |
| Film is for medical or aerospace use | May qualify for special exemption β apply for Advance Ruling |
| Film is shipped from Vietnam/Mexico | May qualify for IEEPA exemption β 0% or 5% β check origin |
π V. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ U.S. | 3919.10.20.55 (PET) |
40.8% | None | High risk β verify material |
| π¨π³ China | 3919.10.20.55 |
5% | CCC | No extra tariffs |
| πͺπΊ EU | 3920.51.10.00 (PMMA) |
0% | CE | No 301/IEEPA |
| π¦πΊ Australia | 3926.90.99.89 |
5% | RCM | No extra duties |
| π―π΅ Japan | 3926.90.99.89 |
0% | PSE | No extra tariffs |
π Insight:
- Only the U.S. applies 301 + IEEPA tariffs
- China-origin PET film in the U.S. pays 40.8% β double the cost
- Consider shifting production to Vietnam/Mexico for lower tariffs
π VI. Common Mistakes & Legal Risks
β Mistake 1: Declaring PET film as 3920.51.10.00 (PMMA)
π Result: Underpaid duty β penalties, interest, audit
β Mistake 2: Using 3926.90.94.00 for PET film
π Result: 35.0% tariff β higher than needed
β Mistake 3: No lab test β relying on supplierβs word
π Result: Misclassification β rejection, delays, fines
β Mistake 4: Not declaring βprint-gradeβ in invoice
π Result: Customs may reclassify to lower-value item β underpayment risk
β Correct Approach:
βFlexible Polyester (PET) Film, 12ΞΌm, 300mm wide, for high-resolution printing, Material Test Report Attached, FCC/CE Compliantβ
π― VII. Final Verdict: How to Win the Clearance Game
π₯ βKnow Your Material, Choose Your Code, Avoid the 40% Trap!β
β Best Practice:
- Test material (PET vs. PMMA)
- Use
3919.10.20.55for PET- Use
3920.51.10.00only for PMMA- Avoid βOtherβ codes unless necessary
- Apply for Advance Ruling if uncertain
π£ Act Now!
π Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
π Save 20%+ in tariffs β avoid 40%+ penalties
πΌ Your productβs success starts with the right HS code.
β¨ Pro Tip:
If your film is produced in Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemption β 0% or 5% tariff.
Shift production? Itβs worth the investment.
π Remember:
π HS Code = Your Cost, Your Risk, Your Profit
π One wrong code = 40%+ extra cost
π One lab test = Peace of mind
π£ Your film. Your future. Your clearance.
π Get it right β from the start!
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.