Acrylic Plastic Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Acrylic Plastic Film (Flexible Embossed Film, Self-Adhesive, Non-Foamed, Unreinforced)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Expert-Level Compliance Strategy
📌 One Product, Multiple HS Codes — Know the Difference to Avoid 40%+ Tariff Traps!
📦 一、Product Definition & Classification Logic: What Exactly Is "Acrylic Plastic Film"?
Acrylic plastic film — made from poly(methyl methacrylate) or other acrylic polymers — is a flexible, transparent, durable material used in signage, decorative panels, protective coatings, self-adhesive labels, and industrial applications.
Despite its uniform appearance, this product can be classified under different HS Codes based on form, function, and structural features. The key to accurate classification lies in three critical factors:
- Physical Form: Is it a flexible film, rigid sheet, or self-adhesive tape?
- Surface Treatment: Is it embossed, textured, or smooth?
- Functional Design: Does it contain adhesive backing, reinforcement, or foam core?
⚠️ Critical Insight:
- "Flexible film" ≠ "sheet" → Different tariff treatment
- "Self-adhesive" ≠ "non-adhesive" → Triggers higher tariffs
- "Embossed" ≠ "plain" → Affects classification logic
🔍 二、HS Code Classification Matrix (2026 Updated Tariff Authority)
| HS Code | Product Description | Classification Logic | Key Feature | Tax Rate |
|---|---|---|---|---|
3921.90.40.90 |
Flexible embossed acrylic film, in the form of film, not self-adhesive | Belongs to plastic films & sheets under subheading 3921.90 | Embossed, flexible, non-self-adhesive | 39.2% |
3921.19.00.90 |
Acrylic plastic film, in form of film, other category | Falls under other plastic films & sheets | No material conflict, non-foamed, non-reinforced | 41.5% |
3919.90.50.60 |
Self-adhesive acrylic film, meets plastic self-adhesive film criteria | Classified under self-adhesive films (3919.90) | Adhesive backing, flexible, non-foamed | 40.8% |
3920.51.10.00 |
Acrylic (PMMA) film, non-foamed, non-reinforced, in form of film | Fits plastic films & sheets (3920.51) | Polymer-specific, pure acrylic, no additives | 41.0% |
3919.10.20.55 |
Acrylic (polymer/plastic) film, other category, matches material & form logic | General plastic film category | Material & form match, no special designation | 40.8% |
🔍 Why So Many Codes?
The same material (acrylic) can fall into different HS subheadings depending on form, function, and treatment.
Example:
- A plain acrylic film →3921.19.00.90
- An embossed acrylic film →3921.90.40.90
- A self-adhesive acrylic film →3919.90.50.60
💰 三、2026 U.S. Tariff Breakdown (Detailed Tax Clause Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 3921.90.40.90 — Flexible Embossed Acrylic Film
| Tax Component | Amount | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 4.2% | Ad valorem | Standard tariff rate |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 | Applies to Chinese-origin goods |
| Section 122 (IEEPA) Additional Duty | +10.0% | International Emergency Economic Powers Act | Applies to China/HK-origin goods |
| Total Effective Duty | 39.2% | Sum of all three | No de minimis exemption |
📌 Legal Pathway:
IEEPA: 9903.01.25→IEEPA: 9903.01.24→USITC: 3921.90.40.90→FOOTNOTE: 9903.88.01
🎯 2. 3921.19.00.90 — Other Acrylic Film (Non-Embossed)
| Tax Component | Amount | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 6.5% | Ad valorem | Higher base rate due to "other" category |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 | Applies to Chinese-origin goods |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA | Applies to China/HK-origin goods |
| Total Effective Duty | 41.5% | Sum of all three | Highest among listed codes |
📌 Why Higher?
- "Other" category (19.00) often triggers higher base duties due to lack of specific subheading match
- No special exemption or lower rate available
🎯 3. 3919.90.50.60 — Self-Adhesive Acrylic Film
| Tax Component | Amount | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 5.8% | Ad valorem | Standard for self-adhesive films |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 | Applies to Chinese-origin goods |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA | Applies to China/HK-origin goods |
| Total Effective Duty | 40.8% | Sum of all three | No de minimis |
📌 Key Insight:
- Self-adhesive films are not exempt from 301/122 duties
- Even if the film is thin or flexible, the adhesive feature triggers full附加 duties
🎯 4. 3920.51.10.00 — Acrylic (PMMA) Film, Non-Foamed, Non-Reinforced
| Tax Component | Amount | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 6.0% | Ad valorem | PMMA-specific rate |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 | Applies to Chinese-origin goods |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA | Applies to China/HK-origin goods |
| Total Effective Duty | 41.0% | Sum of all three | High-risk for misclassification |
📌 Critical Note:
- This code is only valid if the film is pure PMMA, non-foamed, and non-reinforced
- Any additives, fillers, or reinforcement → Invalid → Risk of audit & penalties
🎯 5. 3919.10.20.55 — Acrylic Film (General Category)
| Tax Component | Amount | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 5.8% | Ad valorem | Matches general plastic film rate |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 | Applies to Chinese-origin goods |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA | Applies to China/HK-origin goods |
| Total Effective Duty | 40.8% | Sum of all three | Same as self-adhesive |
📌 Why This Code?
- Used when the film doesn't fit into more specific subheadings
- Often applied when embossing, adhesion, or material details are unclear
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid 40%+ Tariff Pitfalls)
✅ 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirm material (PMMA), thickness, form |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove acrylic polymer composition |
| ✅ Product Photos (with label, thickness, surface) | ✔️ | Show embossing, adhesion, flexibility |
| ✅ Technical Drawings / Structure Diagrams | ✔️ | Prove no reinforcement/foam |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Acrylic Plastic Film, Flexible, [Embossed/Non-Embossed]” |
| ✅ Certificate of Origin (CO) | ✔️ | If from non-China, may reduce or eliminate 301/122 duties |
| ✅ Test Report (e.g., ASTM, ISO) | ✔️ | Prove no foam, no reinforcement, pure acrylic |
✅ 2.申报技巧(申报口诀)
🔥 “Form First, Adhesive Second, PMMA Third — Misclassify Once, Pay 40% More!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Embossed, non-adhesive acrylic film | 3921.90.40.90 |
3921.19.00.90 |
→ Lose 2.3% base rate |
| Self-adhesive acrylic film | 3919.90.50.60 |
3921.19.00.90 |
→ Pay 0.7% more base duty |
| Pure PMMA, non-foamed film | 3920.51.10.00 |
3919.10.20.55 |
→ Higher base duty |
| Unclear form, no adhesion | 3919.10.20.55 |
3921.90.40.90 |
→ Incorrect classification |
✅ 3. Special Cases & Risk Mitigation
| Scenario | Recommended Action |
|---|---|
| Film is both embossed and self-adhesive | Use 3919.90.50.60 (self-adhesive takes precedence) |
| Film has micro-foam or filler | Do NOT use 3920.51.10.00 → Risk of rejection |
| Film is used in medical or aerospace applications | Apply for special-purpose exemption (requires documentation) |
| Origin is Vietnam/Mexico/Thailand | Apply for IEEPA exemption → Tariff drops to 0–5% |
| Bulk shipment with mixed types | Separate by HS Code — do not combine |
🌍 五、Global Market Tariff Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.90.40.90 or 3919.90.50.60 |
39.2%–41.5% | FCC, RoHS | All codes subject to 301 + IEEPA |
| 🇨🇳 China | 3921.90.40.90 |
5% | CCC, RoHS | No additional duties |
| 🇪🇺 EU | 3921.90.40.90 |
0% (if CE) | CE, REACH | No 301/IEEPA |
| 🇦🇺 Australia | 3921.90.40.90 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3921.90.40.90 |
0% | PSE | No extra duties |
📌 Key Takeaway:
- The U.S. is the only market with 301 + IEEPA duties on acrylic films
- China-origin goods face the highest effective tariffs
- Non-China origin = potential 0% tariff — strategic shift possible
🚨 Six Common Mistakes & Real-World Consequences
❌ Mistake 1: Declaring self-adhesive film as 3921.19.00.90 (non-adhesive)
👉 Result: 40.8% → 41.5% → $15K+ extra duty on $1M shipment
❌ Mistake 2: Using 3920.51.10.00 for film with fillers
👉 Result: Customs rejects → refund denied + penalties
❌ Mistake 3: Not specifying embossing in invoice
👉 Result: Misclassified as 3921.19.00.90 → 2.3% higher base duty
❌ Mistake 4: Combining embossed and self-adhesive films in one shipment
👉 Result: All treated as highest-risk → 41.5% for all
❌ Mistake 5: No product photos or MSDS
👉 Result: Customs delays → demurrage, storage fees
✅ Correct Declaration Example:
"Acrylic Plastic Film, Flexible, Embossed, 0.1mm Thick, Non-Adhesive, PMMA-Based, for Signage, Model XYZ, FCC & RoHS Certified"
🎯 Seven Final Takeaways: Master the Game
🔹 "Form Defines Code, Adhesion Defines Duty, Origin Defines Risk!"
🔹 "One wrong HS Code = 40%+ tariff hit — it’s not just a number, it’s a financial bomb!"
🔹 "If it’s self-adhesive, use3919.90.50.60— no exceptions!"
🔹 "If it’s embossed, use3921.90.40.90— don’t fall for ‘other’!"
🔹 "PMMA film? Only3920.51.10.00if pure, no foam, no fillers!"
🔹 "Non-China origin? You may pay 0% — consider shifting production!"
🔹 "Always get a pre-ruling — avoid audits, delays, and penalties!"
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Clearance) from U.S. Customs (CBP)
✅ Use a qualified customs broker with experience in plastic films & PMMA
✅ Label your product clearly — "Acrylic Film, Embossed, Non-Adhesive" — to avoid confusion
📣 Act Now!
📞 Contact a certified customs broker + submit product specs + request HS Code pre-ruling
🚀 Reduce risk, lower costs, and ensure smooth, fast clearance!
✨ Precision in Classification = Profit in Trade!
💼 Your next shipment could save you $100K — just by choosing the right HS Code.
用户评价
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。