plastic covering film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3919905040 | 40.8% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
| 3920100000 | 39.2% | CN | US | Official Doc |
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AI Analysis
π¦ Plastic Covering Film (Stretch Wrap / Stretch Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Plastic Covering Film"?
Plastic covering film, commonly known as Stretch Wrap or Stretch Film, is a versatile industrial packaging material made from plastic polymers. In international trade, it is primarily classified under Chapter 39 (Plastics and Articles Thereof). However, the exact HS Code depends on whether the film is self-adhesive (sticky on one side without tape) or non-adhesive (standard stretch wrap that relies on mechanical tension).
Two Main Categories:
1. Self-Adhesive Plastic Films (HS Heading 3919): Films coated with an adhesive layer, rolled up for application.
2. Plates, Sheets, and Foils (HS Headings 3920/3921): Non-adhesive films, such as standard stretch wraps, used for wrapping goods.
β οΈ Key Distinction Point:
- If the film has an adhesive backing (like self-sealing tape) βε½ε ₯ 3919.xxxx.xx
- If the film is non-adhesive (relies on elasticity/stretch) β ε½ε ₯ 3920.xxxx.xx or 3921.xxxx.xx
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Adhesive? | Total Tax Rate |
|---|---|---|---|---|
3921.90.50.50 |
Plastic films, plates, sheets, and foils, other | General plastic covering film, non-adhesive | β No | 39.8% |
3919.90.50.40 |
Self-adhesive plastic films, other | Self-sealing stretch films, adhesive-backed wraps | β Yes | 40.8% |
3919.90.50.60 |
Self-adhesive plastic films, flat shapes | Other self-adhesive plastic films | β Yes | 40.8% |
3920.99.20.00 |
Other plates, sheets, and films, non-cellular, non-reinforced | Non-adhesive stretch wrap, polyethylene films | β No | 39.2% |
3921.90.40.90 |
Other plates, sheets, films, foils, and strip | General non-adhesive plastic films | β No | 39.2% |
3920.10.00.00 |
Plates, sheets, and films of polyethylenes | Polyethylene-based stretch wrap (non-adhesive) | β No | 39.2% |
π Key Reminder:
- Self-adhesive films (3919) generally carry a slightly higher base tariff (5.8%) compared to non-adhesive films (3920/3921) (4.2% or 4.8%).
- Both categories are subject to the same Section 301 tariffs and Section 122 tariffs.
- The choice of HS Code must be based on the physical property (adhesive vs. non-adhesive) and material composition (polyethylene vs. other plastics).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3921.90.50.50 ββ Plastic Films (Non-Adhesive, General)
| Item | Content |
|---|---|
| Base Tariff | 4.8% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3921.90.50.50 β FOOTNOTE:301 β SECTION_122 |
π Explanation:
- "Base Tariff 4.8%" is the standard MFN rate for this category of plastic films.
- "Section 301 Surtax 25%" is applied under US Trade Act Section 301 against Chinese products.
- "Section 122 Surtax 10%" is a specific additional duty for certain imports.
- Total 39.8% is a high tariff rate, requiring careful cost planning.
π― 2. 3919.90.50.40 & 3919.90.50.60 ββ Self-Adhesive Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3919.90.50.40 / 3919.90.50.60 β FOOTNOTE:301 β SECTION_122 |
π Note:
- Self-adhesive films have a higher base tariff (5.8%) than non-adhesive ones (4.2%-4.8%).
- Whether3919.90.50.40or3919.90.50.60is used depends on specific sub-category definitions, but both carry the same total tax rate of 40.8%.
- These codes apply to films that are self-sealing or have an adhesive layer.
π― 3. 3920.99.20.00, 3921.90.40.90, 3920.10.00.00 ββ Non-Adhesive Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3920/3921 codes β FOOTNOTE:301 β SECTION_122 |
π Note:
- Non-adhesive films (including polyethylene stretch wrap) generally have the lowest base tariff (4.2%).
- Total tax rate: 39.2%, which is 0.6% lower than self-adhesive films.
-3920.10.00.00is specific to polyethylene products, while3920.99.20.00and3921.90.40.90cover other plastic materials.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Document Checklist (All Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes material (e.g., LDPE, LLDPE), thickness, width, length, adhesion type |
| β Product Photos (Roll & Label) | βοΈ | Clear images of the roll, core, and label indicating "Stretch Film" or "Self-Adhesive" |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Covering Film" or "Stretch Wrap", specify HS Code |
| β Packing List | βοΈ | Detail weight, dimensions, and packaging type |
| β Certificate of Origin (CO) | βοΈ | Required for tariff calculation; non-Chinese origin may qualify for exemptions |
| β Test Report (Optional) | βοΈ | If claiming specific performance (e.g., puncture resistance), provide lab test data |
β 2. Declaration Tips (Key Mantras)
π₯ βAdhesive vs. Non-Adhesive, Material Matters Most!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Stretch Wrap (Non-adhesive) | 3920.10.00.00 or 3920.99.20.00 |
Misdeclare as self-adhesive β Higher tax (40.8%) |
| Self-Sealing Tape-like Film | 3919.90.50.40 or 3919.90.50.60 |
Misdeclare as non-adhesive β Lower tax risk, but potential penalty |
| Polyethylene Film | 3920.10.00.00 |
Generic "Plastic Film" β Unclear classification, delays |
| Mixed Packaging (Film + Box) | Declare as whole item if integral | Split declaration β Higher taxes on components |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Film | Provide client order + design specs to avoid "standard product" misclassification |
| Colored or Printed Film | Ensure description includes "Printed" if applicable, but core classification remains based on adhesive/non-adhesive nature |
| Film for Food Contact | Provide FDA compliance documentation if applicable, though HS Code remains the same |
| Non-Chinese Origin | If from Vietnam, Thailand, etc., apply for IEEPA Exemption or lower tariffs with valid CO |
π V. Global Main Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.10.00.00 / 3919.90.50.40 |
39.2% / 40.8% (China Origin) | None specific | High tariffs due to Section 301 & 122 |
| π¨π³ China | 3920.10.00.00 / 3919.90.50.40 |
~5-10% | None specific | Lower base tariff, no Section 301 |
| πͺπΊ EU | 3920.10.00.00 / 3919.90.50.40 |
~5-7% | REACH Compliance | No Section 301 equivalent |
| π¦πΊ Australia | 3920.10.00.00 |
~5% | None specific | Low tariff, stable market |
| π―π΅ Japan | 3920.10.00.00 |
~0-5% | JIS Certification | Low tariff, high quality standards |
π Conclusion:
- The US imposes significantly higher tariffs on Chinese plastic films due to Section 301 and Section 122.
- Other markets (EU, Asia) have much lower tariffs, making them more competitive for Chinese exports.
- Supply chain diversification (e.g., producing in Vietnam) can help mitigate US tariffs.
π VI. Common Errors & Pitfall Avoidance (Blood & Tears Lessons)
β Error 1: Declaring non-adhesive stretch wrap as "Self-Adhesive"
π Consequence: Higher tax rate (40.8% vs 39.2%) β Unnecessary cost increase!
β Error 2: Declaring self-adhesive film as "Non-Adhesive"
π Consequence: Customs may reclassify and demand back taxes + penalties β High risk!
β Error 3: Vague product name ("Plastic Film") without specifying adhesive nature
π Consequence: Customs clearance delay or rejection β Shipping delays!
β Error 4: Ignoring Section 122 Surtax
π Consequence: Underpayment of 10% β Audit and fines!
β Correct Practice:
βStretch Wrap Film, LDPE, Non-Adhesive, Width 50cm, Thickness 20micron, for Industrial Packaging, Model XYZβ
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ βAdhesive is 40.8%, Non-Adhesive is 39.2%, Be Precise to Save 0.6%!β
πΉ βHS Code Determines Tax, Declare Correctly, Avoid Fines!β
π Pro Tip:
If your plastic film is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption or lower tariffs with a valid Certificate of Origin.
It is highly recommended to apply for a Pre-Ruling (Advance Ruling) before shipment to avoid customs risks.
π£ Take Action Now:
π Contact a professional customs broker + Provide Product Photos + Apply for HS Code Pre-Ruling
π Ensure your plastic film clears customs smoothly, reduces costs, and boosts profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every cent of your cost deserves precise calculation!
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.