其他塑料保护膜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
| 3920991000 | 41.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
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AI Analysis
🛡️ Other Plastic Protective Films (Other Plastic Protective Membranes)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Protective Film"?
Other Plastic Protective Films are flexible polymer sheets used to protect surfaces (walls, glass, machinery, furniture) during transport, construction, or manufacturing. In international trade, they are classified based on thickness, structure, and intended use, leading to significantly different tax rates:
Classification Logic: * Wall Decorative Films (Adhesive/Decorative): Often fall under Chapter 39 Section III (Plastics) as "Self-adhesive plates/sheets" or "Other plastics". * General Protective Membranes: May fall under "Other Plates, Sheets, and Film" (non-cellular, non-reinforced). * Decorative Accessories: If marketed specifically as wall decoration rather than just protection, they may fall under "Other plastic articles" (Chapter 39 Section VIII).
⚠️ Key Distinction:
- Is it adhesive (self-stick) and intended for decoration? → Likely 3919.10.20.55.
- Is it a non-cellular, non-reinforced flexible sheet for protection? → Likely 3920.99.20.00.
- Is it a general wall accessory or decoration? → Likely 3926.40.00.90.
- Is it a catch-all (unspecified)? → Likely 3926.40.00.90 or 3920.99.10.00.
📦 II. Detailed HS Code Breakdown (2026 Tariff Authority)
| HS Code | Product Description | Usage Scenario | Tax Rate (Total) |
|---|---|---|---|
| 3919.10.20.55 | Other plastic wall decorative films, adhesive/flat, other categories | Self-adhesive wall stickers, decorative protective rolls | 40.8% |
| 3919.90.50.60 | Other plastic wall decorative films, flat shape, unclassified | Non-adhesive flat films, generic plastic sheets | 40.8% |
| 3920.99.20.00 | Other plastic wall decorative films, non-cellular, non-reinforced flexible membranes | Standard protective wraps, non-structural plastic films | 39.2% |
| 3920.99.10.00 | Other plastic wall decorative films, general "catch-all" category | Unclassified plastic films with no specific features | 41.0% |
| 3926.40.00.90 | Other plastic wall decorative films, decorative accessories | Plastic wall hangings, decorative overlays | 15.3% |
🔍 Critical Note:
- 3926.40.00.90 is the MOST BENEFICIAL code (15.3% total tax) if the product can be legally defined as a "plastic article/decoration" rather than a raw material film. - Codes starting with 3919 (Adhesive) and 3920.99 (Other Plastics) carry high punitive tariffs (40%+ total) due to Section III (Plastics) classification.
💰 III. 2026 Tariff Rate Analysis (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 Nov 10 onwards (including subsequent imports)
⚠️ Tax Components: Base Tariff + Section 301 Surcharge (25%) + Section 122 Tariff (10%)
🎯 1. Code: 3926.40.00.90 — Plastic Wall Decorations/Accessories (Lowest Tax!)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 0.0% (No "Add-on" tariff for this subheading) |
| Section 122 Tariff | +10% (China-specific additional duty) |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Applicable (Direct shipments > $800 require formal entry) |
| Legal Path | HTS:3926.40.00.90 → Section 122 (10% only) |
📌 Explanation:
- This code falls under "Other articles of plastics", which is exempt from the 25% Section 301 surcharge applied to many plastics in 3919/3920. - Strategy: If your "protective film" can be marketed as a "plastic wall decor" (e.g., patterned, finished, ready-to-hang), aim for this code to save 25% tax!
🎯 2. Code: 3920.99.20.00 — Non-Cellular/Non-Reinforced Flexible Membranes
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% (Standard 301 duty on plastics) |
| Section 122 Tariff | +10.0% (China-specific) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ No |
| Legal Path | HTS:3920.99.20.00 → 301:25% + 122:10% |
📌 Explanation:
- This is the standard rate for "other plastic plates/sheets/films". - High Risk: If the product is clearly a raw "film" without decorative finish, this is the mandatory code.
🎯 3. Codes: 3919.10.20.55 & 3919.90.50.60 — Adhesive/Flat Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 5.8% (varies slightly by subheading) |
| Section 301 Surcharge | +25.0% (Mandatory) |
| Section 122 Tariff | +10.0% (Mandatory) |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ No |
| Legal Path | HTS:3919.10/90 → 301:25% + 122:10% |
📌 Explanation:
- These codes apply if the film is self-adhesive (peel-off backing) or specifically categorized as "plates, sheets, film". - Warning: Adhesive films are almost always subject to the full 25% Section 301 surcharge.
🎯 4. Code: 3920.99.10.00 — General Catch-All
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ No |
📌 Explanation:
- Used when no specific description fits. Avoid this if possible due to the highest base rate + surcharge.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Material Preparation Checklist
| Document | Required? | Purpose |
|---|---|---|
| Product Specification Sheet | ✅ | Must define: "Protective Film" vs. "Wall Decoration". If decorative, highlight patterns, colors, finishes. |
| Material Composition Report | ✅ | Confirm: 100% Plastic? No metal/reinforcement? (To support 3920 or 3919). |
| Application Photos | ✅ | Show the product installed on a wall. If it looks like a "decorative panel", argue for 3926.40.00.90. |
| Packaging Image | ✅ | Show if it's sold as a "roll of film" or a "decorative kit". |
| Commercial Invoice | ✅ | DO NOT write "Plastic Film" if you aim for 3926.40.00.90. Use "Plastic Wall Decorative Accessories" or "Plastic Wall Coverings". |
| Origin Certificate (Form A) | ❌ | Not applicable for US (US doesn't use Form A for China), but COO is required. |
✅ 2. Declaration Strategy (Crucial for Tax Saving)
🔥 Golden Rule: "Define by Function, Not Just Material"
| Scenario | Correct Classification | Why? | Tax Outcome |
|---|---|---|---|
| Plain transparent film for wrapping | 3920.99.20.00 or 3920.99.10.00 |
It's a raw material, not decoration. | 39.2% - 41.0% |
| Adhesive wall sticker (peel & stick) | 3919.10.20.55 |
It's an adhesive sheet. | 40.8% |
| Decorative patterned plastic sheet (hanging) | 3926.40.00.90 |
It's an article (decoration), not a raw film. | 15.3% (⬇️ Save 25%) |
| Unfinished plastic roll | 3919.90.50.60 |
Flat shape, unclassified. | 40.8% |
📌 Declaration Tip:
- DO NOT declare as "Plastic Protective Film" if you want the 15.3% rate.
- INSTEAD: Declare as "Plastic Wall Decorative Accessories" or "Plastic Wall Panels (Non-Cellular)".
- Support: Provide photos showing the product already applied as decoration, not just a roll of plastic.
✅ 3. Special Scenarios
| Scenario | Handling Advice |
|---|---|
| OEM/Private Label | If you sell under a brand name, claim it as a "Decorative Product". Avoid generic terms. |
| Mixed Orders | If shipping both plain film and decorative film, separate them on the invoice. Mixing them may trigger the higher tax rate for the whole shipment. |
| Custom Sizes | If cut to specific wall sizes, argue it's an "Article" (3926) rather than a "Sheet" (3920/3919). |
| Adhesive Backing | If it has adhesive, 3919 is likely mandatory. If it uses suction cups or hooks, you can argue 3926. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements |
|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 (Best) | 15.3% | Must prove "Decorative" status; 3919/3920 = 40%+ |
| 🇨🇳 China | 3919.10.20.55 | 5.8% (Base) | No 301 or 122 duties |
| 🇪🇺 EU | 3920.99.20.00 | 0% (Duty) + 21% VAT | CE, RoHS |
| 🇦🇺 Australia | 3926.40.00.90 | 5% | No anti-dumping |
| 🇯🇵 Japan | 3926.40.00.90 | 0% | PSE/CE |
📌 Conclusion:
- USA is the only major market with heavy punitive tariffs (39-41%) on standard plastic films.
- Reclassify as "Decoration" (3926.40.00.90) to save 25% tax in the US.
- Never under-declare as "Plastic Film" if you can justify it as a "Wall Accessory".
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Plastic Protective Film" for a decorative product.
👉 Consequence: Tax jumps from 15.3% to 40.8% (loss of 25.5% profit margin).
❌ Mistake 2: Combining adhesive and non-adhesive films in one invoice.
👉 Consequence: Customs may assess the higher rate (40.8%) for the entire shipment.
❌ Mistake 3: Failing to provide "Decorative Use" evidence.
👉 Consequence: Customs rejects 3926.40.00.90 and forces 3920/3919 classification.
❌ Mistake 4: Using "Film" in the commercial invoice description for 3926 codes.
👉 Consequence: Inconsistency leads to delays, audits, and fines.
✅ Correct Practice:
"Plastic Wall Decorative Accessories, Patterned, Ready-to-Hang, No Adhesive, Model XYZ"
🎯 VII. Conclusion: Precision Classification = Profit Maximization!
🎯 Remember the Mantra:
🔹 "Film = 40% Tax; Decor = 15% Tax."
🔹 "Adhesive = 3919; Article = 3926."
🔹 "Don't call it a film if it's a decoration!"
📌 Pro Tip:
If you are importing into the USA, always structure your product description and photos to emphasize "Decorative" and "Finished" status.
Apply for a Binding Ruling (Advance Ruling) from CBP to lock in the 3926.40.00.90 classification before shipping.
📣 Immediate Action:
📞 Contact your customs broker + Provide Product Photos + Invoice Description Review
🚀 Reclassify to 3926.40.00.90 → Save 25% Tax → Boost Your Margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Tax You Save is Pure Profit!
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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) — 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.