polyester building foil
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7607205000 | 17.5% | CN | US | Official Doc |
| 7607201000 | 13.7% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
AI Analysis
๐๏ธ Polyester Building Foil (ๅคๅ้็ฎ/่้ ฏ้็ฎ)
๐ HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ 1. Product Definition & Classification: What Exactly is "Polyester Building Foil"?
Polyester Building Foil (often referred to as PET Aluminum Foil Composite or Laminated Foil) is a critical material in construction and industrial applications. It typically consists of an Aluminum Foil layer bonded to a Polyester (PET) film base.
In international trade, the classification hinges on the essential character of the composite material: * Is it primarily Metal? โ Classified under Chapter 76 (Aluminum). * Is it primarily Plastic/Film? โ Classified under Chapter 39 (Plastics).
Based on the provided data, this product creates a conflict between Aluminum Foil and Plastic Film, leading to different HS codes and vastly different tax implications.
โ ๏ธ Key Distinction Point:
- If the product is identified as "Aluminum Foil" (even if it has a backing) โ Goes to 7607.20.10.00 or 7607.20.50.00.
- If the product is identified as "Plastic Film" (Polyester base with aluminum coating/lamination) โ Goes to 3921.90.40.10.
- Crucial: The "Building" application does not change the material classification; it only describes the use.
๐ฆ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Conflict |
|---|---|---|---|
7607.20.10.00 |
Aluminum foil, <0.2mm thick, with or without backing | Standard building insulation foil, food-grade aluminum foil | โ Low Risk: Matches "Aluminum" definition. "Food grade" is just a usage descriptor. |
7607.20.50.00 |
Aluminum foil, >0.2mm or other forms, with/without backing | Thick aluminum foil for construction, decorative foil | โ Low Risk: Matches "Aluminum" definition. No material conflict. |
3921.90.40.10 |
Other plates, sheets, film, foil & flat shapes, of plastics | PET film laminated with aluminum, polyester-aluminum composite | โ High Risk: Identified as "Plastic/Polyester" base. "Aluminum" is secondary. |
๐ Important Reminder:
- If the product is primarily Polyester (PET) with aluminum layers โ Must declare under 3921.90.40.10.
- If the product is primarily Aluminum with a backing โ Declare under 7607.20.xxxx.
- Do not confuse "Polyester Building Foil" with pure Aluminum Foil. The presence of Polyester shifts the classification to Plastics if the plastic provides the essential structural character.
๐ฐ 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Surcharges)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: From November 10, 2025 onwards (including subsequent imports)
๐ฏ 1. 7607.20.10.00 โโ Aluminum Foil, Thickness โค 0.2mm
| Item | Details |
|---|---|
| Base Tariff | 3.7% (ad valorem) |
| USITC Surcharge (Section 301) | 0.0% |
| IEEPA Surcharge (122 Provisions) | +10.0% (Against China/HK products) |
| Total Tax Rate | 13.7% |
| Tax Calculation | CIF Value ร 13.7% |
| De Minimis Exemption | โ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 โ USITC:7607.20.10.00 |
๐ Explanation:
- This code is favored for thin aluminum foil (โค0.2mm).
- Although "Food Grade" is mentioned, it doesnโt conflict with the material.
- Total Tax: 13.7% is relatively low compared to other options, making this the preferred classification if the aluminum layer is dominant.
๐ฏ 2. 7607.20.50.00 โโ Aluminum Foil (Other)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge (Section 301) | +7.5% |
| IEEPA Surcharge (122 Provisions) | +10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value ร 17.5% |
| De Minimis Exemption | โ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 โ USITC:7607.20.50.00 |
๐ Explanation:
- Applies to aluminum foil >0.2mm or other forms.
- Total Tax: 17.5% is higher than 7607.20.10.00 due to the 7.5% Section 301 surcharge.
- Use this only if the foil thickness exceeds 0.2mm.
๐ฏ 3. 3921.90.40.10 โโ Plastic Plates, Sheets, Film, Foil (Polyester-Based)
| Item | Details |
|---|---|
| Base Tariff | 4.2% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (122 Provisions) | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value ร 39.2% |
| De Minimis Exemption | โ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 โ USITC:3921.90.40.10 |
๐ Explanation:
- This is the highest tax rate among the three.
- Classification is based on the Polyester (PET) material.
- Even though it contains aluminum, if the product is considered a "Plastic Film," it faces 25% Section 301 + 10% IEEPA surcharges.
- Warning: Do not misdeclare Aluminum Foil as Plastic Film to avoid higher taxes unless the product is truly plastic-based.
๐ ๏ธ 4. Practical Clearance Advice (Pitfall Avoidance Guide)
โ 1. Required Documentation Checklist (Missing Any Will Cause Delays)
| Document | Mandatory? | Description |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Must clearly state: Material Composition (Aluminum % vs. Polyester %), Thickness, Layers. |
| โ Cross-Section Image | โ๏ธ | Proof of lamination structure (Aluminum layer vs. PET base). |
| โ Product Photos (With Label) | โ๏ธ | Clear view of model, brand, and any "Food Grade" or "Building" labels. |
| โ Commercial Invoice | โ๏ธ | Must accurately describe the product (e.g., "Polyester-Aluminum Composite Foil"). |
| โ Packing List | โ๏ธ | Shows quantity, weight, and packaging details. |
| โ Certificate of Origin (CO) | โ๏ธ | Required for preferential rates (if applicable) and origin verification. |
| โ Test Report | โ๏ธ | If claimed as "Food Grade," provide relevant certification. |
โ 2. Declaration Tips (Key Mnemonic)
๐ฅ "Thickness Defines Code, Material Defines Rate!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Aluminum Foil โค0.2mm | 7607.20.10.00 |
Misdeclare as Plastic Film โ 39.2% Tax! |
| Aluminum Foil >0.2mm | 7607.20.50.00 |
Misdeclare as Thin Foil โ Classification Error |
| PET Film with Aluminum Layer | 3921.90.40.10 |
Misdeclare as Aluminum Foil โ Classification Error |
| "Building Foil" (Vague) | Specify Material | Vague description โ Customs Audit & Delay |
โ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Foil | Provide design specs and material composition to prove essential character. |
| Food Grade vs. Building Use | "Food Grade" does not change HS Code. Use 7607.20.10.00 for thin foil regardless of use. |
| Composite Material | If Aluminum is the main component โ Classify as Aluminum (7607). If Plastic is main โ Classify as Plastic (3921). |
| Pre-Ruling | Highly Recommended: Apply for Advance Ruling if the material balance is close (e.g., 50/50 Al/PET) to avoid disputes. |
๐ 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| ๐บ๐ธ US | 7607.20.10.00 |
13.7% | None Specific | Lowest Tax for Aluminum Foil. |
| ๐บ๐ธ US | 3921.90.40.10 |
39.2% | None Specific | Highest Tax due to 301/IEEPA surcharges. |
| ๐จ๐ณ China | 7607.20.10.00 |
~5-10% | CCC (if applicable) | No Section 301/IEEPA surcharges. |
| ๐ช๐บ EU | 7607.20.10.00 |
0-4% | CE (if applicable) | Low tariffs for Aluminum. |
| ๐ฏ๐ต Japan | 7607.20.10.00 |
0-5% | PSE (if applicable) | Low tariffs. |
๐ Conclusion:
- US Market: Classifying as Aluminum Foil (7607) saves ~25% in taxes compared to Plastic Film (3921).
- Origin Matters: Products from Vietnam, Mexico, Thailand, Malaysia may qualify for IEEPA Exemptions, reducing rates to 0-5%.
- Recommendation: If your product is primarily Aluminum, insist on7607classification with proper documentation.
๐ 6. Common Errors & Pitfall Guide (Lessons Learned)
โ Error 1: Declaring "Polyester Building Foil" as 3921.90.40.10 when it is primarily Aluminum.
๐ Consequence: Paying 39.2% tax instead of 13.7% โ Overpayment of ~25%.
โ Error 2: Declaring "Aluminum Foil" as 7607.20.10.00 when thickness is >0.2mm.
๐ Consequence: Classification error โ Penalties + Retroactive Tax Adjustment.
โ Error 3: Vague description "Building Foil" without material details.
๐ Consequence: Customs Audit โ Delay in Clearance + Storage Fees.
โ Error 4: Ignoring "122 Provisions" (IEEPA).
๐ Consequence: Missing the 10% Surcharge in calculation โ Budget Shortfall.
โ Correct Approach:
"Aluminum Foil, 0.15mm, Laminated, for Building Insulation, Model XYZ, 100% Aluminum Core"
๐ฏ 7. Conclusion: Precise Classification Saves Money!
๐ฏ Remember the Mnemonic:
๐น "Thin Al Foil: 13.7%. Thick Al Foil: 17.5%. Plastic Composite: 39.2%!"
๐น "Material is King! Don't let 'Polyester' in the name trick you into 39.2%!"
๐ Pro Tip:
If your product is originally from Vietnam, Mexico, Thailand, or Malaysia, you can apply for IEEPA Exemption, reducing taxes to 0%~5%.
Strongly Recommend: Applying for an Advance Ruling (Pre-classification) to ensure correct HS Code and avoid unexpected tax bills.
๐ฃ Immediate Action:
๐ Contact a Professional Customs Broker + Provide Product Specs + Apply for HS Code Pre-ruling
๐ Let your Polyester Building Foil clear customs Smoothly, Efficiently, and Profitably!
โจ Professional Clearance Starts with Accurate Classification!
๐ผ 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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.