薄膜片
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919102010 | 40.8% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
AI Analysis
📦 Plastic Films & Sheets (薄膜片)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Are "Plastic Films and Sheets"?
"Plastic Films and Sheets" refer to flat, flexible products made primarily of plastics. In international trade, they are categorized based on their form (self-adhesive vs. non-adhesive), material (plastic vs. cellulose/paper-based), and application.
Two Main Categories:
- Self-Adhesive Plastic Films (自粘塑料薄膜): Products like sticky tapes, labels, or backing materials that have an adhesive layer on one side. These fall under Heading 3919.
- Non-Adhesive Plastic Sheets/Films (非自粘塑料片/膜): Flat plastic products without adhesive layers. These fall under Heading 3921 (if combined with other materials) or other specific subheadings depending on thickness and finish.
- Cellulosic/Paper-Based Films (纤维素/纸质基材薄膜): If the base material is not pure plastic but derived from cellulose or paper, classification shifts significantly, often to Chapter 48.
⚠️ Key Distinction Point:
- Is it sticky/adhesive? → Likely 3919
- Is it pure plastic sheet/film (non-sticky)? → Likely 3921
- Is it paper/cellulose-based? → Likely 4823
📊 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the precise classifications for "薄膜片" (Plastic Films/Sheets):
| HS Code | Product Description | Applicable Scenario | Material/Form Check |
|---|---|---|---|
3919.10.20.10 |
Self-adhesive products, flat, of plastics or cellulose films | Sticky tapes, labels, adhesive films | ✅ Adhesive + Plastic/Film |
3919.10.20.55 |
Plastic materials, sheet/film form, fully compliant with classification | Non-adhesive plastic films, but grouped under self-adhesive code in this specific dataset context* | ✅ Plastic + Sheet/Film |
3921.19.00.90 |
Plastic materials, sheet/film form, within category scope | General plastic sheets/films, laminated or treated | ✅ Plastic + Sheet/Film |
3919.90.50.60 |
Explicitly includes plastic material & sheet/film form, compliant | Other self-adhesive plastic products (broad category) | ✅ Plastic + Sheet/Film |
4823.90.67.00 |
Cellulose or paper-based substrate, cut or shaped products | Paper-based films, biodegradable cellulose films, coated papers | ❌ No (Non-plastic base) |
🔍 Important Note:
- HS 3919 Series is for Self-Adhesive products. If your "film" has glue on one side, it belongs here.
- HS 3921 Series is for Plastic Sheets/Films that are NOT self-adhesive.
- HS 4823 Series applies if the core material is paper/cellulose, even if it looks like a plastic film.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (Including subsequent imports)
🎯 1. 3919.10.20.10 & 3919.10.20.55 & 3919.90.50.60 —— Self-Adhesive Plastic Products
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| 122 Clause Tariff | +10.0% (IEEPA surcharge for specific Chinese goods) |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 5.8% → Section 301: 25.0% → 122 Clause: 10.0% |
📌 Explanation:
- Base 5.8%: Standard Most Favored Nation (MFN) rate for self-adhesive plastics.
- 25% Section 301: Standard US trade war tariff on Chinese plastics.
- 10% 122 Clause: Specific surcharge under Section 122 (or similar emergency authority) targeting Chinese goods.
- Total 40.8%: High cost. Must be factored into pricing.
🎯 2. 3921.19.00.90 —— Plastic Sheets/Films (Non-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 6.5% → Section 301: 25.0% → 122 Clause: 10.0% |
📌 Note:
- Slightly higher total tax (41.5%) due to higher base rate (6.5% vs 5.8%).
- Applies to general plastic sheets/films not covered under 3919.
🎯 3. 4823.90.67.00 —— Cellulose/Paper-Based Films
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 0.0% → Section 301: 25.0% → 122 Clause: 10.0% |
📌 Key Insight:
- Lowest Total Tax (35.0%) among the options!
- Crucial: This only applies if the product is truly cellulose or paper-based. If it’s plastic, using this code is fraud and will lead to penalties.
- Strategy: If your film is biodegradable or paper-based, ensure you have material composition certificates to justify this lower tax rate.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail: Material composition (plastic vs. cellulose), thickness, adhesive type (if any) |
| ✅ Material Composition Certificate | ✔️ | Third-party lab report confirming % of plastic vs. paper/cellulose |
| ✅ Product Photos | ✔️ | Clear images showing surface texture, adhesive side (if applicable), and packaging |
| ✅ Commercial Invoice | ✔️ | Must specify: "Plastic Film" or "Cellulose Film", HS Code, and Country of Origin |
| ✅ Packing List | ✔️ | Net/Gross weight, dimensions, number of rolls/sheets |
| ✅ CE/ROHS/REACH Certificates | ✔️ | If applicable for EU/US market compliance |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Plastic Sticky is 3919, Plastic Flat is 3921, Paper Base is 4823. Wrong Code = Fine!"
| Scenario | Correct HS Code | Wrong Code Consequence |
|---|---|---|
| Sticky Plastic Tape/Film | 3919.xxxx (Tax: 40.8%) |
Declared as 3921 → Misclassification penalty |
| Non-Sticky Plastic Sheet | 3921.xxxx (Tax: 41.5%) |
Declared as 3919 → Higher tax if base was lower, or penalty |
| Paper/Cellophane Film | 4823.90.67.00 (Tax: 35.0%) |
Declared as 3921 → Overpaid tax; Declared as 3919 → Fraud penalty |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Biodegradable Plastic Film | If it’s PLA/PBAT, still likely 3921 or 3919. Provide MSDS to prove composition. |
| Coated Paper Film | If base is paper with plastic coating, check if it’s still "paper" (4823) or "plastic" (3921). Usually, if paper base >50%, it may be 4823. |
| Sample vs. Bulk | Samples may still be subject to the same tax rates if they are commercially representative. Do not assume de minimis applies. |
| Multi-Layer Films | If layers are different materials, classify based on the essential character or the layer that gives the product its primary function. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.10.20.10 or 3921.19.00.90 |
40.8% - 41.5% | None specific | High tariffs due to Section 301 + 122 |
| 🇨🇳 China | 3919 or 3921 |
5.8% - 6.5% | None | No additional surcharges for domestic trade |
| 🇪🇺 EU | 3919 or 3921 |
0% - 4% | REACH + CE | No Section 301 equivalent, but anti-dumping may apply |
| 🇬🇧 UK | 3919 or 3921 |
0% - 4% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 3919 or 3921 |
5% | None | No significant surcharges |
📌 Conclusion:
- USA is the most expensive market due to layered tariffs (301 + 122).
- EU/UK/Australia are much more favorable, with rates between 0-5%.
- Optimization Strategy: If possible, source materials from non-China origins to avoid 301/122 surcharges in the US.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring paper-based film as plastic film (3921)
👉 Consequence: You pay 41.5% tax instead of 35.0%. Overpayment by 6.5%!
✅ Fix: Use 4823.90.67.00 if material is cellulose/paper.
❌ Mistake 2: Declaring self-adhesive film as non-adhesive film (3921)
👉 Consequence: Customs may reject or reclassify, causing delays. Base rate is higher (6.5% vs 5.8%), but the main issue is misdeclaration.
✅ Fix: Always declare adhesive status. Use 3919 for sticky films.
❌ Mistake 3: Ignoring 122 Clause Tariff
👉 Consequence: Underpaying tax by 10%. Customs will assess back taxes + interest.
✅ Fix: Factor in the 10% surcharge for all Chinese-origin plastic films entering the US.
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Rule:
🔹 "Sticky = 3919 (40.8%)", "Plastic Flat = 3921 (41.5%)", "Paper Base = 4823 (35.0%)"
🔹 "Wrong Material = Wrong Tax. Paper saves 6.5%, but only if true!"
📌 Pro Tip:
If your film is biodegradable or paper-based, get a third-party lab test to confirm composition. This can save you 6.5% in taxes in the US market.
For plastic films, consider supply chain diversification to Vietnam/Mexico to avoid 301/122 tariffs.
📣 Immediate Action:
📞 Contact your customs broker with material composition reports.
📦 Ensure your invoice clearly states "Plastic" or "Cellulose" to avoid reclassification.
🚀 Optimize your tax burden from day one!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent 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.