聚丙烯保护片
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920100000 | 39.2% | CN | US | Official Doc |
| 3921190010 | 41.5% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3926909940 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
🛡️ Polypropylene Protective Film (聚丙烯保护片)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is a "Polypropylene Protective Film"?
A "Polypropylene Protective Film" is a thin sheet made from polypropylene (PP), a thermoplastic polymer. In international trade, its classification depends heavily on its specific structure and intended use.
Key Distinctions: * Unwoven/Non-Micro孔 Sheets (General Plastic Sheets): If it is a standard, solid sheet used for packaging, lamination, or general protection, it falls under Chapter 39 (Plastics and Articles Thereof) — specifically heading 3920 or 3921. * Articles of Plastic (Other): If the item is cut into specific shapes (e.g., specific-sized protective covers for electronics) and does not fit the definition of a "sheet" in heading 3920/3921, it may fall under Chapter 39 Heading 3926 (Other articles of plastics).
⚠️ Critical Classification Point:
- If it is a general sheet/film (even if used for protection) → 3920.10 / 3921.19
- If it is a finished article (e.g., shaped cover, specific protective casing) → 3926.90
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the five most likely HS Codes and their rationales:
| HS Code | Product Description | Rationale for Match | Tax Rate (US/CN) |
|---|---|---|---|
3920.10.00.00 |
Polypropylene Plates, Sheets, Film, Foil, Tape, Strip (Other) | Match Success. Material: Polypropylene (similar to vinyl polymers). Form: Sheet/Film. No conflict in material or form. | 39.2% |
3921.19.00.10 |
Other Plates, Sheets, Film, Foil, Tape, Strip of Polyethylene | Match Success. Material: Polypropylene (classified under plastic broadly). Form: Sheet. Fully complies with "plates, sheets, films". | 41.5% |
3921.19.00.90 |
Other Plates, Sheets, Film, Foil, Tape, Strip (Micro-porous excluded) | Match Success. Material: Polypropylene. Form: Sheet. Since it is not a specific micro-porous sheet, it fits the "other plastic" catch-all. | 41.5% |
3926.90.99.40 |
Other Articles of Plastic (Other) | Material Match: Polypropylene falls under Ch. 39 (Plastics). Form/Use Match: Classified as "Other articles" because it is a finished protective product, not just raw sheet stock. | 22.8% |
3926.90.99.89 |
Other Articles of Plastic (Other, Not Elsewhere Specified) | Match Basis: Material: Polypropylene (Ch. 39). Form: "Protective Sheet" (finished article). Consistent with "Other articles of plastic". | 22.8% |
🔍 Key Insight:
- Headings 3920/3921 treat the product as a raw material or semi-finished sheet.
- Heading 3926 treats the product as a finished article (e.g., a specific protective cover).
- Tax Impact: Finished articles (3926) have a lower total tax rate (22.8%) compared to sheets (3920/3921 at 39.2%-41.5%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Current Regulations)
🎯 1. 3920.10.00.00 — Polypropylene Sheets/Films (General)
| Item | Detail |
|---|---|
| Base Tariff | 4.2% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.10.00.00 → Section 301: Footnote 9903.88.01 → 122 Clause: IEEPA:9903.01.25 |
📌 Explanation:
- The 25% Section 301 tariff applies to plastic sheets from China.
- The 10% 122 Clause tariff is a specific additional levy on certain plastic products.
- Total: 39.2%. This is a high-cost entry point.
🎯 2. 3921.19.00.10 & 3921.19.00.90 — Other Plastic Sheets/Films
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.19.00.10 → Section 301: Footnote 9903.88.01 → 122 Clause: IEEPA:9903.01.25 |
📌 Note:
- Higher base rate (6.5%) than 3920, but same surcharges.
- Total: 41.5%. This is the highest tax bracket among the options. Avoid this classification if possible.
🎯 3. 3926.90.99.40 & 3926.90.99.89 — Other Articles of Plastic (Finished Protective Covers)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.40 → Section 301: Footnote 9903.88.01 (Reduced Rate) → 122 Clause: IEEPA:9903.01.25 |
📌 Critical Advantage:
- Lower Section 301 Surcharge: Only 7.5% instead of 25%. This is a significant savings.
- Total: 22.8%. This is 18.7% lower than the sheet classification (3920/3921).
- Recommendation: If the product is a finished protective cover (not just a roll of film), always classify under 3926 to save ~19% in taxes.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Polypropylene), Thickness, Width/Length, Hardness, Use (Protective). |
| ✅ Product Photos | ✔️ | Clear images showing the product shape. Is it a roll (sheet) or a cut piece (article)? |
| ✅ Commercial Invoice | ✔️ | Description must be precise. Avoid vague terms like "Plastic". Use "Polypropylene Protective Sheet/Cover". |
| ✅ Packing List | ✔️ | List items individually. If sold in rolls, state "Rolls". If cut, state "Pieces". |
| ✅ Certificate of Origin (CO) | ✔️ | Required for US import. If not China-origin, may reduce/eliminate Section 301 tariffs. |
| ✅ Test Reports | ✔️ | RoHS, REACH, or FDA compliance (if food contact). |
✅ 2. Classification Strategy (Key Tips)
🔥 "Sheet vs. Article: Shape Determines Tax!"
| Scenario | Correct HS Code | Why? | Tax Rate |
|---|---|---|---|
| Raw PP Film/Sheet (Rolls, uncut, general use) | 3920.10.00.00 |
Defined as "Plates, Sheets, Film" in Ch. 39 | 39.2% |
| Cut PP Protective Cover (Specific shape, e.g., for phone/tablet) | 3926.90.99.40 |
Defined as "Other Article of Plastic" | 22.8% |
| Micro-porous PP Sheet | 3921.19.00.10 |
Specific category for micro-porous films | 41.5% |
📌 Pro Tip:
- If your "protective sheet" is cut to size or has specific protective features (e.g., adhesive backing, specific contours), argue for 3926.
- If it is sold in rolls or as general-purpose sheeting, you must use 3920/3921.
✅ 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Protective Covers | Provide design drawings. Show that the product is a finished article, not a raw sheet. Argue for 3926.90.99.40. |
| Rolls of PP Film | Must declare as 3920.10.00.00. No flexibility. |
| Non-China Origin | If produced in Vietnam, India, or Mexico, Section 301 tariffs may be eliminated. Total tax could drop to ~5-10%. |
| De Minimis (Section 321) | ❌ Not Eligible. Both 3920 and 3926 are subject to Section 301 tariffs, which override the $800 de minimis exemption for China-origin goods. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.40 |
22.8% (Article) 39.2% (Sheet) |
FCC (if electronic) | 3926 is preferred for finished protective items. |
| 🇨🇳 China | 3926.90.99.40 |
5.3% | CCC (if applicable) | No additional surcharges. |
| 🇪🇺 EU | 3926.90.99 |
6.5% | CE, REACH | No Section 301 equivalent. |
| 🇦🇺 Australia | 3926.90.99 |
5.0% | RCM | No major surcharges. |
| 🇯🇵 Japan | 3926.90.99 |
6.0% | PSE | Stable rates. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and 122 Clause tariffs.
- Classification as "Article" (3926) saves ~16.4% in total taxes compared to "Sheet" (3920).
- Non-China origins are highly advantageous in the US market.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling a finished protective cover a "Plastic Sheet"
👉 Result: Classify under 3920.10.00.00 → 39.2% tax.
💡 Fix: Provide photos showing the finished shape and argue for 3926.90.99.40 → 22.8% tax.
❌ Mistake 2: Using vague terms like "Plastic Material" on Invoice
👉 Result: Customs delays, potential reclassification, and fines.
💡 Fix: Use precise description: "Polypropylene Protective Film, Cut to Size, for Electronics Protection".
❌ Mistake 3: Assuming De Minimis Exemption Applies
👉 Result: Goods held at border, taxes assessed.
💡 Fix: Section 301 tariffs apply even to small shipments from China. Plan for tax costs in your pricing.
✅ Correct Declaration Example:
"Polypropylene Protective Covers, Cut to Size, Non-Adhesive, Used for Tablet Protection, Model XYZ, HS 3926.90.99.40"
🎯 VII. Conclusion: Smart Classification, Cost Savings!
🎯 Remember the Rule:
🔹 "Sheet = High Tax (39.2%) | Article = Lower Tax (22.8%)"
🔹 "Finished Shape? Claim 3926! Rolls? Accept 3920!"
📌 Action Plan:
1. Review Product Shape: Is it a roll or a cut piece?
2. Update Invoice Description: Be specific about "Protective Article" vs. "Sheet".
3. Calculate Tax Impact: Use 22.8% for finished goods, 39.2% for sheets.
4. Consider Origin: If possible, source from non-China countries to avoid surcharges.
📣 Immediate Next Step:
📞 Consult a Customs Broker to pre-classify your product as
3926.90.99.40if it is a finished protective item.
🚀 Save 16.4% in taxes with accurate classification!
✨ Professional Clearance, Precise Classification!
💼 Every Percent Saved 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.