薄膜印刷
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3920591000 | 41.0% | CN | US | Official Doc |
| 3919102010 | 40.8% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
AI Analysis
🎨 Thin Film Printing (彩色印刷用薄膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for China-US Trade
📌 I. Product Definition & Classification: What is "Thin Film Printing"?
In international trade, "Thin Film Printing" generally refers to plastic or cellulose-based films printed with color images/text, used for packaging, labels, stickers, or decorative purposes. The key to classification lies in the material composition (Plastic vs. Paper/Cellulose) and form (Rolled Film vs. Self-adhesive Stickers).
⚠️ Critical Distinction:
- If the base material is Plastic (PE, PP, PET, Acrylic, etc.) → Usually falls under Chapter 39 (Plastics).
- If the base material is Paper or Cellulose Fiber → Falls under Chapter 48 (Paper).
- If it is a Self-adhesive product (sticker with backing) → May fall under Chapter 39 (Plastic base) or Chapter 48 (Paper base).
📦 II. HS Code Classification Details (2026 Latest Tariff Mapping)
Based on the provided data, here are the specific HS codes for "Color Printing Thin Films" with detailed tax breakdowns. All rates include Base Tariff + Section 301 Tariff (25%) + Section 122 Tariff (10%).
| HS Code | Product Description | Material Basis | Form | Total Tax Rate |
|---|---|---|---|---|
3921.90.40.90 |
Color printed film | Plastic | Film | 39.2% |
3921.90.50.50 |
Color printed film | Plastic | Film | 39.8% |
3920.59.10.00 |
Color printed film | Acrylic/Related Polymers | Film | 41.0% |
3919.10.20.10 |
Film Sticker | Plastic/Film | Self-adhesive flat product | 40.8% |
4823.90.67.00 |
Film Sticker | Cellulose/Paper Base | Coated paper/board product | 35.0% |
🔍 Key Insight:
- Plastic-based films (3921,3920,3919) generally incur higher taxes (39.2%–41.0%) due to stricter scrutiny on petrochemical derivatives. - Paper/Cellulose-based stickers (4823) have the lowest total tax rate at 35.0% because the base tariff is 0%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Ongoing (Including Nov 10, 2025 onwards for Section 122)
🎯 1. 3921.90.40.90 & 3921.90.50.50 – Plastic Printed Films
| Item | Content |
|---|---|
| Base Tariff | 4.2% (for .40.90) / 4.8% (for .50.50) |
| Section 301 Tariff | +25.0% (Additional tariff on Chinese imports) |
| Section 122 Tariff | +10.0% (Newly applied surcharge on specific plastic/film categories) |
| Total Tax Rate | 39.2% / 39.8% |
| Calculation Basis | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable (High rates exceed de minimis thresholds) |
| Legal Basis Path | HTSUS:3921.90 → USITC:3921.90.40.90 → FOOTNOTE:301 → EO:122 |
📌 Explanation:
- These codes cover generic plastic printed films (e.g., BOPP, PET printed for packaging). - The 10% Section 122 tariff is a new layer added on top of the existing 25% Section 301 tariff, making plastic films significantly more expensive.
🎯 2. 3920.59.10.00 – Acrylic-Based Printed Films
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.0% |
| Calculation Basis | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Note:
- This code is for Acrylic or related polymer films. Acrylic has a higher base tariff (6%) than standard plastic (4-5%), resulting in the highest total rate among plastic films.
🎯 3. 3919.10.20.10 – Self-Adhesive Film Stickers (Plastic Base)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.8% |
| Calculation Basis | CIF Value × 40.8% |
📌 Note:
- Even though it's a "sticker," if the base is plastic/film, it falls under Chapter 39 (3919). The self-adhesive nature doesn't change the material-based classification here.
🎯 4. 4823.90.67.00 – Self-Adhesive Film Stickers (Paper/Cellulose Base)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Calculation Basis | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Strategic Advantage:
- This is the most cost-effective option among the list.
- If your product allows for a paper or cellulose backing instead of plastic, you can save 4–6% in total taxes compared to plastic-based alternatives.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Material Composition (e.g., "100% PET" vs. "Paper Base"). |
| ✅ Print Sample/Photos | ✔️ | Show the printed side and the backing material. |
| ✅ Bill of Lading / Invoice | ✔️ | Description should match HS Code summary exactly. |
| ✅ Section 301/122 Exemption Proof | ❌ | Currently, no exemptions apply to these specific HS codes in the provided data. |
| ✅ Certificate of Origin | ✔️ | To prove China origin (subject to surcharges). |
✅ 2. Classification Strategy (Key Tips)
🔥 "Check the Backing, Not Just the Print!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Plastic Film (e.g., PET, PE) with Ink | 3921.90.40.90 / 3921.90.50.50 |
Base material is plastic. |
| Acrylic Film with Ink | 3920.59.10.00 |
Specific polymer classification. |
| Plastic Sticker (Self-Adhesive) | 3919.10.20.10 |
Plastic base + adhesive + print. |
| Paper/Cardboard Sticker with Ink | 4823.90.67.00 |
Lowest Tax! Paper base = 0% base tariff. |
✅ 3. Common Pitfalls & Solutions
| Mistake | Consequence | Solution |
|---|---|---|
| Misclassifying Paper Stickers as Plastic | Paying 40.8% instead of 35.0% | Always verify the backing material. If it tears like paper, use 4823. |
| Ignoring Section 122 Tariff | Underpaying by 10% | Ensure your broker includes the +10% Section 122 surcharge in calculations. |
| Describing as "Generic Label" | Customs Query/Delay | Use precise terms: "Color Printed PET Film, 3921.90.40.90". |
🌍 V. Global Market Comparison (2026)
| Market | Best HS Code | Total Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4823.90.67.00 |
35.0% | Lowest US Tariff. Avoid plastic-based if possible. |
| 🇺🇸 USA | 3921.90.40.90 |
39.2% | Standard plastic film. |
| 🇨🇳 China | 3921.90.40.90 |
13% | Import duty is low; no Section 301/122. |
| 🇪🇺 EU | 3921.90.90 |
6.5% | No Section 301/122; lower base tariffs. |
| 🇯🇵 Japan | 3921.90.90 |
6% | Competitive market; low tariffs. |
📌 Conclusion:
- USA Market: The 35.0% rate for Paper-Based Stickers (4823) is the most strategic entry point.
- Plastic Films: All plastic-based thin films face ~40% total tax. Consider sourcing from Vietnam, Thailand, or Mexico to avoid Section 301/122 surcharges if possible.
📌 VI. Frequently Asked Questions (FAQ)
Q1: Can I use De Minimis (Section 321) for thin films?
A: ❌ No. The total tax rates (35%–41%) are too high, and many of these codes are excluded from de minimis benefits when originating from China. Always declare via formal entry.
Q2: Does "Colored Print" affect the HS Code?
A: ❌ No. HS Codes for films (3921, 3920) are based on material, not printing. However, if the print adds significant value or functionality (e.g., conductive ink), other codes might apply. For standard decorative printing, material rules apply.
Q3: How to reduce the 10% Section 122 Tariff?
A: Currently, there is no exemption for these specific HS codes. The only way to reduce this is to change the product material (e.g., to paper-based 4823) or change the country of origin (third-country transshipment, if compliant with rules of origin).
🎯 VII. Conclusion: Smart Classification Saves Money!
🎯 Key Takeaway:
🔹 Plastic Films = ~40% Tax (High Cost)
🔹 Paper Stickers = 35% Tax (Lowest Cost)
🔹 Section 122 (10%) is New: Don't forget to add it!
✅ Action Plan:
1. Audit your BOM (Bill of Materials): Is the backing truly plastic?
2. Switch to Paper/Cellulose if structurally possible → Save 4–6% instantly.
3. Declare Accurately: Use precise material descriptions to avoid customs delays.
4. Consider Third-Country Origin: If plastic is mandatory, explore sourcing from non-China origins to mitigate 301/122 tariffs.
📣 Immediate Action:
📞 Contact your customs broker with the Material Specification Sheet.
📝 Ask: "Can we classify this as4823.90.67.00instead of3921?"
🚀 Optimize your supply chain, reduce tax burden, and stay compliant!
✨ Precise Classification is the First Step to Profitability!
💼 Every Percentage Point Saved is Pure Profit!
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) — 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.