pet 铝箔标签膜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
| 7607201000 | 13.7% | CN | US | Official Doc |
AI Analysis
🏷️ PET Aluminum Foil Label Film
(Composite Packaging Film: PET & Aluminum Foil)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 One, Product Definition & Classification: Do You Really Understand "Label Film"?
The PET Aluminum Foil Label Film is a multi-layer composite material primarily used for high-barrier packaging, pharmaceutical labels, cosmetic packaging, and food labeling. It combines the tensile strength and clarity of Polyester (PET) with the impermeability and light-blocking properties of Aluminum Foil.
In international trade, this product is complex because it contains both plastic (PET) and metal (Aluminum). The classification depends heavily on: 1. The manufacturing process: Is the foil laminated, coated, or vacuum-deposited? 2. The essential character: Which material defines the product’s primary function? 3. The final form: Is it a simple film, a composite for packaging, or a specific label roll?
⚠️ Key Distinction:
- If the primary function is packaging structure (barrier + strength) → Likely 3923.90.00.80 or 3921.90.40.x0.
- If the product is treated as a pure plastic film (regardless of foil backing) → Likely 3923.10.90.00 or 3921.90.40.x0.
- If the aluminum content is dominant and thin (<0.2mm) with a PET backing → Possibly 7607.20.10.00.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the five potential HS Codes and their specific rationales:
| HS Code | Product Description | Applicability Scenario | Tax Rate Summary |
|---|---|---|---|
3923.90.00.80 |
Composite Packaging Film (PET/Alu Foil) | Used specifically for packaging goods. Emphasizes the "packaging" utility. | 38.0% |
3923.10.90.00 |
PET Film for Packaging | Classified as PET (Polyester) film. Fits the definition of "Packaging Articles" in Chapter 39. | 38.0% |
3921.90.40.10 |
Plastic Sheet/Film (PET) | Classified purely as a plastic film. Fits the definition of "Plates, Sheets, Film, Foil, and Strip" of plastics. | 39.2% |
3921.90.40.90 |
Plastic/Metal Composite Film | Classified as a composite of plastic and metal materials, in film form. | 39.2% |
7607.20.10.00 |
Aluminum Foil with PET Backing | If the aluminum is the primary material, thickness ≤0.2mm, and PET is just a backing layer. | 13.7% |
🔍 Critical Note on Classification:
-3923.90.00.80is often preferred if the film is explicitly designed for packaging goods (not just as a raw material for further manufacturing).
-3921.90.40.x0is chosen when the product is viewed as a generic plastic film with metal reinforcement, rather than a finished packaging article.
-7607.20.10.00is a lower tax option (13.7%) but requires strict proof that the aluminum is the essential character and thickness is under 0.2mm. Misclassification here leads to severe penalties.
💰 Three, 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3923.90.00.80 – PET & Aluminum Foil Composite Packaging Film
| Item | Content |
|---|---|
| Base Tariff | 3.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (Executive Order 14117 / IEEPA provisions) |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3923.90.00.80 → SECTION_301:9903.88.01 → SECTION_122:10% |
📌 Explanation:
- This is a standard high-barrier packaging film. The 3.0% base rate is standard for Chapter 39 "Packaging Articles."
- The 25% Section 301 tariff applies to most Chinese plastic packaging materials.
- The 10% Section 122 tariff is a recent addition targeting specific Chinese industrial inputs.
- Total: 38%. This is a significant cost driver.
🎯 2. 3923.10.90.00 – PET Film (Packaging Use)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3923.10.90.00 → SECTION_301:9903.88.01 → SECTION_122:10% |
📌 Note:
- If customs determines the product is essentially PET film (even with foil), this code applies.
- The rate is identical to3923.90.00.80.
- Risk: If you claim this but the product is clearly a "composite" rather than a "plastic film," customs may reclassify to3921or3923.90.
🎯 3. 3921.90.40.10 & 3921.90.40.90 – Plastic/Metal Composite Film
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.90.40.xx → SECTION_301:9903.88.01 → SECTION_122:10% |
📌 Warning:
- These codes carry the highest total tariff (39.2%).
- They apply if the film is classified under Chapter 39 ("Plastics and Articles Thereof") as a composite plastic material.
- Strategy: Try to avoid this classification if possible, as it is 1.2% higher than the3923codes.
🎯 4. 7607.20.10.00 – Aluminum Foil (Thickness ≤0.2mm) with PET Backing
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surcharge | +0.0% (Note: Aluminum foil sometimes has different 301 footnotes, but data shows 0.0% here) |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 13.7% |
| Tax Calculation | CIF Value × 13.7% |
| De Minimis Exemption | ❌ Not Eligible (Likely) |
| Legal Basis Path | USITC:7607.20.10.00 → SECTION_122:10% |
📌 Opportunity Alert:
- This is the most cost-effective code (13.7%).
- Condition: The aluminum must be the essential character, and the thickness must be ≤0.2mm.
- Risk: Customs will scrutinize the product closely. If the PET layer is thick or dominant, this classification will be rejected.
- Action: Provide thickness certification and material composition reports.
🛠️ Four, Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential for Clearance)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Layers (PET/Alu Foil/PET), Total Thickness, Individual Layer Thickness, Lamination Method. |
| ✅ Material Composition Report | ✔️ | Proof of % by weight or thickness for PET vs. Aluminum. |
| ✅ Photos (Clear) | ✔️ | Show cross-section of the film, roll ends, and printed labels. |
| ✅ Commercial Invoice | ✔️ | Describe as: "Composite Label Film, PET/Aluminum Foil, for Packaging, China Origin." |
| ✅ Packing List | ✔️ | Include gross/net weight, dimensions of rolls. |
| ✅ Thickness Certificate | ✔️ | CRITICAL if claiming 7607.20.10.00. Must prove foil thickness ≤0.2mm. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Layer Matters, Thickness Rules, Function Defines!"
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| High-Barrier Packaging Film | 3923.90.00.80 (38%) |
Best if marketed specifically as "packaging film." |
| Simple PET Film with Foil Layer | 3923.10.90.00 (38%) |
If PET is the dominant material by weight/value. |
| Plastic/Metal Composite Sheet | 3921.90.40.90 (39.2%) |
If classified as a general composite plastic product. |
| Thin Aluminum Foil (<0.2mm) w/ PET Back | 7607.20.10.00 (13.7%) |
Only if aluminum is essential and thin. High risk, high reward. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Labels with Printing | Ensure the description includes "Printed Label Film." If pre-printed, it might still fall under 3923.90.00.80. |
| Vacuum-Deposited Aluminum | If aluminum is <0.01mm (vacuum deposition), it may be considered a "plastic film with metal coating" → 3921.90.40.x0. |
| Thick Aluminum (>0.2mm) | Must use 3923 or 3921 codes. 7607 is invalid. |
| Mixed Containers | If container has both packaging film and other goods, ensure clear separation in invoice to avoid misclassification of the entire shipment. |
🌍 Five, Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification/Note |
|---|---|---|---|
| 🇺🇸 USA | 3923.90.00.80 |
38.0% | Section 301 + Section 122 apply. High cost. |
| 🇺🇸 USA | 7607.20.10.00 |
13.7% | Only if thickness ≤0.2mm. High scrutiny. |
| 🇨🇳 China | 3921.90.40.10 |
Varies | No Section 301/122. Lower tax. |
| 🇪🇺 EU | 3920.62.00.00 |
0% - 6% | No Section 122. GSP or standard MFN. |
| 🇬🇧 UK | 3920.62.00.00 |
0% - 6% | Post-Brexit tariff schedule applies. |
| 🇯🇵 Japan | 3921.13.00.00 |
0% - 3% | No Section 122. Very competitive. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 tariffs.
- EU/UK/Japan have significantly lower or zero tariffs for similar products.
- Strategy: If exporting to the US, verify thickness carefully. If <0.2mm, aim for7607.20.10.00to save 24.3% in taxes. If not, budget for 38%.
📌 Six, Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Claiming 7607.20.10.00 for foil thickness >0.2mm
👉 Consequence: Customs reclassifies to 3921 → Back taxes + 24.3% penalty + fines!
❌ Error 2: Describing product simply as "Label" without material details
👉 Consequence: Customs defaults to highest duty rate (39.2%) or demands re-inspection → Delays & Storage Fees!
❌ Error 3: Ignoring Section 122 (10%) surcharge
👉 Consequence: Underpayment of duty → CBP Audit & Penalty!
❌ Error 4: Confusing "Packaging Article" (3923) with "Plastic Sheet" (3921)
👉 Consequence: Minor difference, but 3921 is 1.2% more expensive. Choose wisely based on product design.
✅ Correct Approach:
"Composite Label Film, 3 layers (PET 12um / Aluminum Foil 7um / PET 12um), Total Thickness 31um, Used for Pharmaceutical Packaging, HS Code 3923.90.00.80, Origin: China."
🎯 Seven, Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Thin Foil? Try 7607 (13.7%). Thick Foil? Use 3923 (38%). Don't Guess 3921 (39.2%)!"
🔹 "Check Thickness, Check Function, Check Section 122!"
📌 Pro Tip:
If your aluminum foil thickness is close to 0.2mm, get a third-party lab report before shipping. This documentation is your shield against customs reclassification.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide Layer Thickness Data + Apply for Advance Ruling (if possible)
🚀 Ensure your PET Aluminum Foil Label Film clears US customs smoothly, minimizing costs and maximizing efficiency!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Saved is Pure Profit!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.