Protective Film Roll
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3920620020 | 39.2% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
AI Analysis
π‘οΈ Protective Film Roll (Plastic Film Rolls)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Protective Film Roll"?
Protective film rolls are essential packaging and processing materials used to shield surfaces (such as home appliances, automotive parts, glass, and metals) from scratches, dust, and moisture during transportation and manufacturing. In international trade, their classification hinges on material composition, form (roll vs. sheet), and adhesive properties.
Key Distinction:
- Non-adhesive Plastic Films: Simple protective barriers, often PE or PP, without glue.
- Self-Adhesive Protective Films: Films with a pressure-sensitive adhesive layer, specifically designed for temporary attachment.
β οΈ Critical Classification Point:
- If the film is self-adhesive (has glue backing) β Typically falls under 3919 (Plastics, self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes).
- If the film is non-adhesive (bare plastic film in rolls) β Typically falls under 3920 (Plastics in primary forms) or 3921 (Other plastic plates, sheets, film, foil and strip).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes applicable to "Protective Film Roll" products:
| HS Code | Product Description | Applicable Scenario | Adhesive? | Base Tariff |
|---|---|---|---|---|
3921.90.50.50 |
Plastic film roll, material: plastic, form: film (rolled) | General non-adhesive plastic films, flexible packaging rolls | β No | 4.8% |
3921.90.40.90 |
Plastic film roll, form: film/roll | General-purpose plastic films, industrial rolls | β No | 4.2% |
3920.99.20.00 |
Plastic film roll, form: film roll | Flexible films, strips, and sheets meeting shape requirements | β No | 4.2% |
3920.62.00.20 |
Plastic film roll, form: roll | Generic plastic films (fallback category) | β No | 4.2% |
3919.10.20.55 |
Self-adhesive home appliance protective film roll | Appliances protection, specific self-adhesive tape logic | β Yes | 5.8% |
π Key Insight:
- Self-adhesive films (3919) generally have a higher base tariff (5.8%) compared to non-adhesive films (3920/3921, ~4.2%-4.8%).
- Material Specificity: Code3920.62.00.20often refers to specific polymer types (e.g., Polyethylene), while3921is a broader "other plastics" category.
- Form Factor: All listed codes require the product to be in roll form. Sheets or cut pieces may fall under different subheadings.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: Subject to current trade policies (Section 301 & IEEPA)
π― 1. Non-Adhesive Plastic Film Rolls (3920 & 3921 Series)
Codes: 3921.90.50.50, 3921.90.40.90, 3920.99.20.00, 3920.62.00.20
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% β 4.8% (Ad Valorem) |
| Section 301 Surcharge | +25% (From USITC Footnotes) |
| Section 122 Tariff | +10% (Specific provision for certain plastic products) |
| Total Effective Rate | 39.2% β 39.8% |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Exemption | β Not Eligible (Deny de minimis for these codes) |
| Legal Basis Path | USITC:3920.xxxx.xxxx β 301:25% β 122:10% |
π Explanation:
- The 25% Section 301 tariff applies to most plastic products from China.
- The 10% Section 122 tariff is a specific additional levy on certain plastic films and rolls.
- Total Burden: ~39.2%β39.8%. This is a high-cost category for importers.
π― 2. Self-Adhesive Protective Film (3919 Series)
Code: 3919.10.20.55
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% (Ad Valorem) |
| Section 301 Surcharge | +25% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3919.10.20.55 β 301:25% β 122:10% |
π Note:
- Self-adhesive films are taxed at a slightly higher total rate (40.8%) due to the higher base rate (5.8% vs. 4.2-4.8%).
- Despite having "protective film" in the name, if it is self-adhesive, it cannot use the lower non-adhesive codes. Misclassification here leads to severe penalties.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Mandatory)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (PE/PP/PET), Thickness, Width, Length, Adhesive vs. Non-Adhesive. |
| β Product Photos | βοΈ | Clear images of the roll, label, and cross-section to show adhesive layer (if any). |
| β Commercial Invoice | βοΈ | Must clearly state: "Plastic Protective Film Roll" or "Self-Adhesive Protective Film Roll". Avoid vague terms like "Plastic Roll". |
| β Packing List | βοΈ | Detail net/gross weight, dimensions, and number of rolls. |
| β Bill of Lading (B/L) | βοΈ | Ensure HS Code matches invoice description. |
| β Test Report (Optional but Recommended) | βοΈ | If claiming specific polymer type (e.g., HDPE vs. LDPE) to justify HS Code. |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Adhesive = 3919, Non-Adhesive = 3920/3921, Roll is Key, Base Rate Dictates!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Self-Adhesive Film (Has glue) | 3919.10.20.55 (40.8% Total) |
Misdeclare as 3920 (39.2%) β High Risk of Penalty |
| Non-Adhesive PE Film | 3920.99.20.00 or 3921.90.40.90 (39.2-39.8%) |
Declare as "Plastic Sheet" β Misclassification |
| Cut Pieces (Not Rolls) | Different HS Code (Not in current list) | Declare as "Roll" β Customs Seizure Risk |
| Mixed Packaging | Declare main item correctly | Hide adhesive layer in packaging β Fraud Risk |
β 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| OEM Protective Film | Provide customer PO and design specs. Clarify if adhesive is applied by manufacturer or end-user. |
| Multi-Layer Films | Specify each layerβs material (e.g., PET/PE). Classification may depend on the outermost layer or essential character. |
| Antifog/Anti-Static Films | These are still "Plastic Films". Do not use special code unless explicitly listed in Chapter 39. They fall under general 3920/3921/3919. |
| Small Samples (<600 USD) | β No De Minimis: Even for small values, Section 301 and 122 tariffs apply. Do not use 8 CFR 321.64 (De Minimis) exemption. |
π V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification/Notes |
|---|---|---|---|
| πΊπΈ USA | 3920.xxxx / 3919.xxxx |
39.2% β 40.8% | Section 301 + Section 122 apply strictly. No de minimis. |
| π¨π³ China (Import) | 3920.xxxx / 3919.xxxx |
~6-13% | Standard MFN rate. No major surcharges. |
| πͺπΊ EU | 3920.xxxx / 3919.xxxx |
0-6.5% | CE/REACH compliance required. No Section 301 equivalent. |
| π¦πΊ Australia | 3920.xxxx / 3919.xxxx |
5% | GST (10%) applies on CIF + Duty. |
| π―π΅ Japan | 3920.xxxx / 3919.xxxx |
0-6% | PSE marking may apply for certain plastic products. |
π Conclusion:
- USA is the most expensive market for plastic protective films due to dual surcharges (301 + 122).
- Duty Planning: Consider sourcing from Vietnam, Thailand, or Mexico to avoid Section 301/122 tariffs (if substantial transformation occurs).
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Mistake 1: Declaring Self-Adhesive Film as Non-Adhesive (3920)
π Consequence: Underpayment of ~1.6% base rate + potential fraud penalties. Customs will inspect the cross-section.
β Mistake 2: Ignoring Section 122 Tariff
π Consequence: Many importers only account for 301 (25%) but forget the 122 (10%). Total is ~40%, not 25%.
β Mistake 3: Using "De Minimis" for Small Shipments
π Consequence: Packages under $800 are still subject to tariffs for these HS codes. Customs will assess taxes + hold shipment.
β Mistake 4: Vague Description "Plastic Roll"
π Consequence: Customs cannot determine if itβs adhesive or not β Delay, Inspection, Possible Rejection.
β Correct Approach:
"PE Protective Film Roll, 12mic, 120cm width, Non-Adhesive, Roll Form"
OR
"Acrylic Adhesive Protective Film for Home Appliances, Roll Form"
π― VII. Conclusion: Precision Classification, Cost Control!
π― Remember:
πΉ "Adhesive changes the code, Base rate changes the tax, Roll form is essential, Section 301+122 is the cost!"
πΉ "HS Code 3919 vs 3920/3921: A 1.6% difference in base, but a 100% difference in compliance risk."
π Pro Tip:
If your volume is high, consider Advance Ruling (Binding Tariff Information) with US Customs (CBP) to confirm the specific HS code for your unique film formulation. This provides legal certainty and protects against retroactive penalties.
π£ Immediate Action:
π Consult a licensed customs broker + Provide physical sample + Verify adhesive type
π Optimize your supply chain to mitigate ~40% tariff burden!
β¨ Professional clearance starts with accurate classification!
πΌ Every percentage point of duty is a profit point!
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.