Acrylic Plastic Gift Box Packaging Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3921904010 | 39.2% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Acrylic Plastic Gift Box Packaging Film (Packaging Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "Acrylic Plastic Film"?
"Acrylic Plastic Gift Box Packaging Film" refers to thin plastic sheets or films primarily used for wrapping, protecting, or displaying acrylic gift boxes. In international trade, the classification hinges on two critical factors: Material Composition (Plastic) and Primary Function/Form (Film vs. Finished Packaging Item vs. General Plastic Article).
Key Distinctions:
- Plastic Film (3921): Used for wrapping, covering, or surface protection. The focus is on the film aspect.
- Packaging Container (3923): Used to contain or wrap goods as a functional package. Focus is on the packaging utility.
- Other Plastic Article (3926): A catch-all for plastic items not specifically described elsewhere. Often used when the form is ambiguous or not strictly a "film" or "package."
⚠️ Critical Classification Point:
- If the product is essentially a sheet/film used to wrap or cover the box → Chapter 3921
- If the product is a bag, sleeve, or wrap specifically designed for packaging → Chapter 3923
- If the product is a rigid or semi-rigid plastic item not fitting film or package definitions → Chapter 3926
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (China to US) |
|---|---|---|---|
3921.90.50.50 |
Other plastic plates, sheets, film, etc., not specified elsewhere | General plastic wrapping film, protective film | 39.8% |
3923.90.00.80 |
Other articles for the conveyance or packaging of goods | Plastic sleeves, shrink wrap, gift box wraps | 38.0% |
3926.90.99.89 |
Other articles of plastics, not specified elsewhere | Ambiguous plastic packaging items, non-film plastic wraps | 22.8% |
3921.90.40.10 |
Other plastic plates, sheets, film, etc. (specific sub-category) | Standard plastic films meeting specific classification criteria | 39.2% |
3926.90.48.00 |
Other plastic articles, other than those specified elsewhere | Rigid or semi-rigid plastic packaging components | 13.4% |
🔍 Key Reminder:
- 3921 codes are for films/sheets. High tariffs due to Section 301 and IEEPA.
- 3923 codes are for packaging articles. Also subject to high tariffs.
- 3926 codes are for miscellaneous plastic items. Some sub-categories have lower tariff rates (e.g., 13.4% for 3926.90.48.00).
- Classification depends on physical form and primary use.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (for subsequent imports)
🎯 1. 3921.90.50.50 — Plastic Film (Other)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 3921.90.50.50 → 301: Footnote 9903.88.01 → IEEPA: 9903.01.25 |
📌 Explanation:
- This code falls under "Plastic Films." It is subject to the standard 25% Section 301 tariff and 10% IEEPA tariff.
- Total 39.8% is a high cost. Must be factored into pricing strategies.
🎯 2. 3923.90.00.80 — Plastic Packaging Articles
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3923.90.00.80 → 301: Footnote 9903.88.01 → IEEPA: 9903.01.25 |
📌 Explanation:
- This code is for "Packaging Articles."
- Total 38.0% is slightly lower than 3921.90.50.50 but still high.
- Classification as a "packaging article" rather than a "film" may slightly reduce the base tariff, but additional taxes remain the same.
🎯 3. 3926.90.99.89 — Other Plastic Articles (Miscellaneous)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3926.90.99.89 → 301: Footnote 9903.88.01 → IEEPA: 9903.01.25 |
📌 Explanation:
- This code is a catch-all for plastic items not classified as films or packaging.
- Significantly lower total tariff (22.8%) due to reduced Section 301 rate (+7.5% vs +25%).
- Risk: Misclassification risk is higher. Must justify why it is not a "film" or "package."
🎯 4. 3921.90.40.10 — Plastic Film (Specific Sub-category)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3921.90.40.10 → 301: Footnote 9903.88.01 → IEEPA: 9903.01.25 |
📌 Explanation:
- Similar to3921.90.50.50but may have a slightly lower base tariff.
- Total 39.2% is still high.
- Applicable if the film meets specific technical criteria for this sub-category.
🎯 5. 3926.90.48.00 — Other Plastic Articles (Specific Sub-category)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | +0.0% |
| IEEPA Additional Tariff (Section 122) | +10.0% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3926.90.48.00 → 301: Footnote 9903.88.01 → IEEPA: 9903.01.25 |
📌 Explanation:
- Lowest Tariff Rate (13.4%)!
- No Section 301 Additional Tariff (+0.0%) for this specific sub-category.
- High Risk: This code is for "Other Plastic Articles." Must prove the item is not a "film" or "package."
- Opportunity: If the product can be justified as a specific type of plastic article under this code, it offers significant cost savings.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (All Necessary)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details: Material (Acrylic Plastic), Dimensions, Thickness, Transparency |
| ✅ Product Photos (Clear) | ✔️ | Show form factor: Is it a sheet, bag, sleeve, or rigid piece? |
| ✅ Commercial Invoice | ✔️ | Must clearly describe product as "Plastic Film," "Packaging Wrap," or "Plastic Article" |
| ✅ Packing List | ✔️ | Itemize quantities, weights, and packaging details |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for preferential rates (not available for CN to US) |
| ✅ Third-Party Test Report | ✔️ | FDA, REACH, or RoHS compliance (if required) |
✅ 2. Classification Strategy (Key Mantra)
🔥 “Form Determines Code, Use Determines Rate, Misclassification Costs Big!”
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Product is a thin sheet/film for wrapping | 3921.90.50.50 (39.8%) |
3926.90.99.89 (22.8%) |
Overpayment of 17% if correctly classified as film |
| Product is a sleeve/bag for gift box | 3923.90.00.80 (38.0%) |
3921.90.50.50 (39.8%) |
Overpayment of 1.8% if classified as film |
| Product is ambiguous plastic item | 3926.90.99.89 (22.8%) |
3921.90.50.50 (39.8%) |
Savings of 17% if justified as "other article" |
| Product is specific plastic article | 3926.90.48.00 (13.4%) |
3921.90.50.50 (39.8%) |
Savings of 26.4% if justified under 3926.90.48.00 |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Product is both film and packaging | Classify based on primary function. If primarily for wrapping, use 3921. If primarily for containing, use 3923. |
| Product is rigid plastic sheet | Consider 3926.90.48.00 (13.4%) if it doesn’t fit film definition. Provide engineering drawings to prove rigidity. |
| OEM Custom Packaging | Provide customer contract and design specs. Avoid generic descriptions like "Plastic Film." |
| Mixed Container (Film + Accessories) | Separate items. Film goes to 3921/3923, accessories may go to different codes. Don’t lump together. |
🌍 V. Global Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | FDA/REACH | Best option if justified. Avoid 3921/3923 due to high taxes. |
| 🇨🇳 China | 3921.90.50.50 |
~5% | CCC | No additional tariffs. |
| 🇪🇺 EU | 3921.90.50.50 |
0% (if EUTR compliant) | REACH | No additional tariffs. |
| 🇬🇧 UK | 3921.90.50.50 |
0% | UKCA | No additional tariffs. |
| 🇨🇦 Canada | 3921.90.50.50 |
0% | CE/Canada Standards | No additional tariffs. |
📌 Conclusion:
- USA is the only major market with high additional tariffs on plastic packaging/film from China.
- Strategic Goal: Try to classify under3926.90.48.00(13.4%) if possible.
- Fallback: If classified as film (3921) or package (3923), budget for ~38-40% tariff.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Calling it "Plastic Film" when it’s a rigid plastic sleeve.
👉 Consequence: Classify under 3921 (39.8%) instead of 3926 (13.4%). Overpay 26.4%.
❌ Mistake 2: Calling it "Packaging" when it’s just a wrapping sheet.
👉 Consequence: Classify under 3923 (38.0%) instead of 3921 (39.8%). Small difference, but inconsistency with customs data.
❌ Mistake 3: No clear product description on invoice.
👉 Consequence: Customs officer assigns default code (often highest tariff). Delays + Higher Costs.
❌ Mistake 4: Using "Acrylic" without clarifying it’s plastic film.
👉 Consequence: Confusion with "Acrylic Sheet" for signage (different HS Code). Misclassification.
✅ Correct Approach:
"Plastic Packaging Film, Acrylic Material, Thickness 0.1mm, Used for Gift Box Wrapping, Model XYZ, Non-Industrial"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 “Film vs. Package vs. Article, Code Changes Cost!”
🔹 “3926.90.48.00 is the Golden Key (13.4%), 3921/3923 are the Traps (38-40%)!”
🔹 “HS Code is Life, Tariff is Price, Classification is Profit!”
📌 Pro Tip:
If your product is originally produced in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption, reducing tariffs to 0-5%.
Recommendation: Apply for Advance Ruling (Pre-classification) with US Customs (CBP) to confirm the correct HS Code and avoid post-entry audits.
📣 Immediate Action:
📞 Contact a Professional Customs Broker
📸 Provide Product Photos + Specifications
🚀 Apply for HS Code Advance Ruling
💰 Let Your Packaging Film Clear Customs Smoothly, Efficiently, and Profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise Calculation!
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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。