plastic products hs 3904901000
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
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π§© Plastic Products β HS Code 3904.90.10.00 | 2026 Ultimate Tariff & Customs Guide
π HS Code Deep Dive | U.S. Tariff Breakdown | Proven Customs Strategy | 2026 Edition
π 1. Product Definition & Classification: What Exactly Is This?
HS Code 3904.90.10.00 refers to "Other articles of polyethylene (PE) in primary forms", specifically plastic products made from polyethylene, including films, sheets, plates, rods, and tubes β but only if they are not further processed into finished goods.
β Key Clarification:
- This code applies only to raw or semi-finished plastic materials (e.g., plastic film, sheeting, tubing) made from polyethylene (PE).
- It does NOT apply to finished consumer products like containers, packaging, or molded parts β those fall under other plastic HS codes (e.g., 3923, 3924).β οΈ Critical Distinction:
- If your product is a molded plastic bag, container, or box β Not 3904.90.10.00
- If your product is a raw polyethylene sheet or film used for wrapping, lining, or industrial use β β YES, this code applies
π¦ 2. HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Use Case | Raw Material | Contains Processing? |
|---|---|---|---|---|
3904.90.10.00 |
Other articles of polyethylene (PE), in primary forms (e.g., film, sheet, plate, rod, tube) | Industrial packaging, agricultural film, liner sheets, protective wraps | Polyethylene (PE) | β Yes β but only primary form |
3923.10.90.00 |
Other plastic articles (e.g., molded parts, containers) | Consumer packaging, industrial components | Plastic (general) | β No β finished goods |
3924.90.56.50 |
Other plastic products (general category) | Miscellaneous plastic items (e.g., clips, holders) | Plastic (general) | β No β finished product |
3924.10.40.00 |
Plastic products not elsewhere specified | General-purpose plastic parts | Plastic | β No β final product |
3923.90.00.80 |
Plastic packaging or transport items | Pallet wraps, shipping bags, protective liners | Plastic | β No β finished packaging |
π Why 3904.90.10.00?
Because your product is not a finished item β itβs raw polyethylene material used as a base for further manufacturing (e.g., shrink wrap, industrial sheeting, tubing).
If itβs already molded, cut, or assembled, it does not qualify.
π° 3. 2026 U.S. Tariff Breakdown (With Full Legal Basis)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (with retroactive enforcement)
π― HS Code: 3904.90.10.00 β Other Articles of Polyethylene (PE)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Basic Tariff | 0% | HTSUS Β§3904.90.10.00 | Standard rate for PE in primary form |
| Section 301 (USITC) Additional Duty | +25% | USITC Footnote 9903.88.01 | Applies to Chinese-origin goods under Section 301 |
| Section 122 (IEEPA) Additional Duty | +10% | IEEPA: 9903.01.24 | Applies to goods from China under International Emergency Economic Powers Act |
| Total Effective Tariff | 35.0% | Sum of all three | CIF value Γ 35% |
| De Minimis Threshold | β Not applicable | Deny de minimis | No exemption even for small shipments |
| Legal Pathway | IEEPA:9903.01.24 β USITC:3904.90.10.00 β FOOTNOTE:9903.88.01 |
Full compliance trail |
π Explanation:
- 0% base = standard rate for polyethylene in primary form (no added value).
- +25% (USITC) = U.S. Trade Representative (USTR) Section 301 tariffs on Chinese goods.
- +10% (IEEPA) = Emergency powers tariff on China under national security concerns.
- Total = 35% β Very high for raw materials, but only if origin is China.
π οΈ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β Essential Documents (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Polyethylene film, 0.1mm thick, 1000m roll, for industrial use" |
| β Packing List | βοΈ | Show roll dimensions, weight, number of units |
| β Bill of Lading (BOL) | βοΈ | Proves shipment origin and route |
| β Material Safety Data Sheet (MSDS) | βοΈ | For industrial use, especially if flammable or hazardous |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility β China = 35% |
| β Test Report (e.g., PE purity, thickness) | βοΈ | Proves itβs raw PE, not finished product |
| β Product Photos (with label) | βοΈ | Show no printing, no molding, no assembly |
β η³ζ₯ζε·§ (The Golden Rule)
π₯ "If itβs not molded, cut, or assembled β itβs 3904.90.10.00. If it is β itβs NOT."
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Raw polyethylene film (unprinted, uncut) | β
3904.90.10.00 |
β 3923.90.00.80 |
High risk of audit & penalty |
| Plastic sheet used as liner in packaging | β
3904.90.10.00 |
β 3923.10.90.00 |
Wrong category β higher tariff |
| Molded plastic container (e.g., box, bottle) | β 3904.90.10.00 |
β
3923.10.90.00 |
Major misclassification |
| Plastic tubing (not cut, not assembled) | β
3904.90.10.00 |
β 3924.90.56.50 |
Incorrect general plastic code |
β Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Product is made in Vietnam/Mexico | Apply for IEEPA exemption β 0% tariff (if origin is not China) |
| Product is recycled PE | Still qualifies under 3904.90.10.00 β but must prove recycled content |
| Product is used in medical packaging | Can apply for "non-commercial use" exemption β requires documentation |
| Product is exported to EU/Australia | No 301/IEEPA tariffs β Only standard tariff (0β5%) β much cheaper |
π 5. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | 301/IEEPA? | Total Tariff | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA (China origin) | 3904.90.10.00 |
0% | β +25% +10% | 35.0% | High risk |
| π¨π³ China | 3904.90.10.00 |
5% | β No | 5% | Standard |
| πͺπΊ EU | 3904.90.10.00 |
0% | β No | 0% | CE compliant |
| π¦πΊ Australia | 3904.90.10.00 |
5% | β No | 5% | RCM required |
| π―π΅ Japan | 3904.90.10.00 |
0% | β No | 0% | PSE required |
π Insight:
- Only the U.S. applies 301 + IEEPA tariffs on Chinese PE materials.
- Shifting production to Vietnam, Mexico, or Thailand can cut tariffs from 35% to 0%.
π¨ 6. Common Mistakes & How to Avoid Them
β Mistake 1: Declaring molded plastic bags as 3904.90.10.00
π Result: Audit, penalties, back taxes
β
Fix: Use 3923.10.90.00 or 3923.90.00.80 instead.
β Mistake 2: Not proving raw material status
π Result: Customs may assume itβs a finished product β higher tariff
β
Fix: Include material test reports, thickness specs, no printing.
β Mistake 3: Using generic name like βplastic filmβ
π Result: Misclassification risk
β
Fix: Use exact description:
"Polyethylene (PE) film, 0.1mm thick, 1000m roll, unprinted, for industrial packaging use"
π― 7. Final Verdict: What You Must Do Now
β If your product is raw polyethylene film/sheet/tube β
Use HS Code:3904.90.10.00
Pay 35% tariff if from China
But: Move production to Vietnam/Mexico β Save 35%β If your product is molded, cut, or assembled β
Do NOT use 3904.90.10.00
Use3923.10.90.00,3923.90.00.80, or3924.90.56.50instead
π Key Takeaway (The One Rule You Must Remember)
π₯ "If itβs not raw PE β itβs not 3904.90.10.00. If itβs not raw β youβre paying 35% by mistake!"
π£ Act Now!
π Contact a U.S. customs broker + get HS Code pre-ruling
π Shift production to non-China country β Save 35% in tariffs
πΌ Your profit margin depends on this one classification.
β¨ Pro Tip:
Use "Polyethylene (PE) in primary form" in your invoice and label β not "plastic film" β to avoid misclassification.
πΌ Your product. Your tariff. Your risk.
π Get it right β or pay the price.
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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.