Acrylic Flexible Decorative Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Acrylic Flexible Decorative Film (Flexible Adhesive Vinyl/Wrap)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly Is This Product?
Acrylic Flexible Decorative Film is typically a self-adhesive plastic sheet used for surface decoration, wrapping, or protection. It is often made from PMMA (Polymethyl Methacrylate) or other acrylic-based polymers. In international trade, its classification hinges on two factors: Material Composition and Form Factor (Self-adhesive vs. Non-self-adhesive, Film vs. Sheet).
⚠️ Critical Distinction:
- Is it a self-adhesive film? → Likely falls under Chapter 39, Heading 39.19.
- Is it a non-self-adhesive flexible film? → Likely falls under Chapter 39, Heading 39.20 or 39.26.
- Is it considered a finished decorative article? → Likely falls under Heading 39.26.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five potential HS Codes with their corresponding tax implications and reasoning:
| HS Code | Product Description | Summary of Classification Logic |
|---|---|---|
3926.90.99.89 |
Other made-up articles of plastic (General Decorative Items) | "Acrylic" is polymer/plastic; "Decorative Film" is a plastic film form. Fits the umbrella category of 'Other Plastic Articles'. |
3926.40.00.90 |
Plastic fittings for furniture, coachwork, etc. (Decorative Items) | "Acrylic" is plastic; "Decorative Film" is a decorative item. No material conflict. |
3920.59.10.00 |
Other plates, sheets, film, foil, and strip, of polymers of acrylonitrile | "Acrylic" (PMMA) fits material req; "Flexible Decorative Film" fits form req. Classified as other flexible articles under this specific polymer heading. |
3919.90.50.60 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics (Other) | Material is Acrylic (plastic); Form is film; Use is decorative. No conflict with the catch-all category for self-adhesive flat plastic shapes. |
3919.10.20.55 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics (Of polymers of acrylonitrile) | Material is Acrylic (plastic); Form is film. Fits the logic of self-adhesive plastic film based on the 'Other' category catch-all rule. |
🔍 Key Insight:
- HS 3919 codes apply if the film is self-adhesive (has backing/glue).
- HS 3920 applies if it is a non-self-adhesive acrylic film.
- HS 3926 applies if it is a finished decorative article (not just raw film).
- The choice significantly impacts the Total Tax Rate due to different USITC Footnotes and Section 301/IEEPA applications.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: From November 10, 2025 (Including subsequent imports)
🎯 1. 3926.90.99.89 – Other Made-up Articles of Plastic
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (Standard for this category) |
📌 Explanation:
- "Base 5.3%": Standard Most Favored Nation (MFN) rate for general plastic articles.
- "Section 301 (7.5%)": Additional duty on certain Chinese plastic goods.
- "Section 122 (10%)": Specific surcharge for certain plastic imports under recent trade actions.
- Total 22.8%: Moderate to high tariff, but significantly lower than adhesive film categories.
🎯 2. 3926.40.00.90 – Plastic Fittings for Furniture/Coachwork (Decorative)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- "Base 5.3%": Same base rate as general plastic.
- "Section 301 (0%)": Key Advantage! This specific subheading may be exempt from the higher Section 301 rates.
- "Section 122 (10%)": Still applies.
- Total 15.3%: Lowest Total Tax Rate among the options. Ideal for cost optimization if customs accepts this classification.
🎯 3. 3920.59.10.00 – Other Acrylic Sheets/Films (Non-Adhesive)
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- "Base 6.0%": Standard for acrylic polymers.
- "Section 301 (25%)": High additional duty on Chinese acrylic products.
- "Section 122 (10%)": Additional surcharge.
- Total 41.0%: High Tariff. Only applicable if the product is clearly non-adhesive and classified strictly under acrylic sheets.
🎯 4. 3919.90.50.60 – Self-Adhesive Plastic Film (Other)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- "Base 5.8%": Standard for self-adhesive plastics.
- "Section 301 (25%)": High additional duty on Chinese self-adhesive plastics.
- "Section 122 (10%)": Additional surcharge.
- Total 40.8%: High Tariff. Applies if the film is self-adhesive but doesn't fit more specific subheadings.
🎯 5. 3919.10.20.55 – Self-Adhesive Acrylic Film (Specific)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- "Base 5.8%": Standard for self-adhesive acrylic films.
- "Section 301 (25%)": High additional duty on Chinese self-adhesive acrylics.
- "Section 122 (10%)": Additional surcharge.
- Total 40.8%: High Tariff. Same as above, specific to acrylic polymers in self-adhesive form.🔍 Summary of Tax Rates:
- Lowest:3926.40.00.90(15.3%) – If classified as decorative fittings.
- Mid:3926.90.99.89(22.8%) – If classified as general plastic articles.
- Highest:3920.59.10.00,3919.90.50.60,3919.10.20.55(40.8%–41.0%) – If classified as adhesive/non-adhesive films.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Missing Items = Delays)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Acrylic/PMMA), Thickness, Width, Length, Adhesive Type (if any), Usage (Decorative). |
| ✅ Product Photos | ✔️ | Clear images showing the roll/film, label, and application example (e.g., wrapped on a surface). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Acrylic Flexible Decorative Film" and avoid vague terms like "Plastic Sheet" without details. |
| ✅ Packing List | ✔️ | Detail net/gross weight, dimensions, and number of rolls. |
| ✅ Composition Statement | ✔️ | Confirm 100% Acrylic or blend if applicable. |
| ✅ Third-Party Test Report | ✔️ | Optional but helpful: Flammability, VOC emissions (for interior use). |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Self-Adhesive? Check 3919. Non-Adhesive? Check 3920. Finished Decor? Check 3926."
| Scenario | Correct HS Code | Incorrect Practice |
|---|---|---|
| Self-Adhesive Vinyl Wrap | 3919.90.50.60 or 3919.10.20.55 |
Declaring as 3926 (40.8% vs 15.3% risk if misclassified) |
| Non-Adhesive Acrylic Film | 3920.59.10.00 |
Declaring as 3919 (No adhesive) |
| Finished Decorative Trim/Profile | 3926.40.00.90 |
Declaring as raw film (15.3% vs 41.0%) |
| Generic Plastic Sheet | 3926.90.99.89 |
Over-specifying as "Acrylic" if it's PE/PP |
✅ 3. Special Handling Cases
| Case | Recommendation |
|---|---|
| OEM Custom Designs | Provide design files to prove "Decorative" intent, supporting 3926.40.00.90 (15.3%). |
| Mixed Materials | If backing is paper, it may change classification. Ensure "Plastic" dominates. |
| Sample vs. Bulk | Samples may be duty-free under de minimis if value < $800, but verify current rules. Bulk shipments are subject to full tariffs. |
| Section 122 Awareness | Be aware that 10% Section 122 applies to most of these codes. It is not avoidable unless specific exclusions apply. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 |
15.3% | None specific | Lowest rate if decorative fitting. High rate (41%) for adhesive films. |
| 🇨🇳 China | 3926.90.99.89 |
5% | None | Standard import duty. |
| 🇪🇺 EU | 3926.90.99 |
0% (if compliant) | REACH, RoHS | Generally low duty, but strict chemical compliance. |
| 🇬🇧 UK | 3926.90.99 |
0% | UKCA, REACH | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3926.90.99 |
5% | PSE (if electrical) | Low duty, straightforward clearance. |
📌 Conclusion:
- USA is the most complex market due to Section 301 (25%) and Section 122 (10%) surcharges.
- Strategic Recommendation: Try to classify under3926.40.00.90(Decorative Fittings) to achieve the 15.3% total rate, avoiding the 25% Section 301 surcharge that hits adhesive/non-adhesive films.
- Avoid3919and3920if possible, as they incur the highest total tax burden.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Self-Adhesive Film" as "Plastic Sheet" (3926.90)
👉 Consequence: If caught, back taxes + penalties. The 40.8% rate applies, not 22.8%.
❌ Mistake 2: Ignoring Section 122 Surcharge
👉 Consequence: Underestimating costs. 10% is mandatory on most of these codes.
❌ Mistake 3: Vague Description: "Plastic Decorative Material"
👉 Consequence: Customs may classify as the highest rate option (3920 or 3919) due to ambiguity.
❌ Mistake 4: Assuming "Acrylic" always means 3920
👉 Consequence: If it's self-adhesive, 3920 is incorrect. Must use 3919.
✅ Correct Declaration Example:
"Acrylic-Based Self-Adhesive Flexible Decorative Film for Surface Wrapping, 0.5mm Thick, Roll Form, 100% Acrylic Polymer, Model XYZ, No Electrical Components"
🎯 VII. Conclusion: Smart Classification, Cost Optimization
🎯 Remember the Strategy:
🔹 "Decorative Fitting? Aim for 3926.40 (15.3%)."
🔹 "Self-Adhesive? Expect 3919 (40.8%)."
🔹 "Non-Adhesive Acrylic? Expect 3920 (41.0%)."
🔹 "General Plastic Article? 3926.90 (22.8%)."
📌 Pro Tip:
- If your product is truly a finished decorative item (e.g., pre-cut shapes, trim, furniture fittings), argue for
3926.40.00.90.- If it is a raw roll intended for wrapping, it likely falls under
3919or3920, incurring higher taxes.- Consult a Customs Broker for a Pre-Ruling to confirm the classification before shipment, especially for large volumes.
📣 Immediate Action:
📞 Contact your customs broker with product photos and specs.
🚀 Optimize for3926.40.00.90if possible to save 25.5% in tariffs compared to adhesive film classifications.
✨ Professional Clearance, Starts with Accurate Classification!
💼 Your Cost Savings Are Worth the Effort!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。