Automotive Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919901000 | 41.5% | CN | US | 官方文档 |
| 3919905010 | 40.8% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3926909925 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Automotive Film (Road Sign & Reflective Stickers)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 One: Product Definition & Classification: Do You Really Understand "Automotive Film"?
Automotive film, specifically in the context of road signage and reflective markings, is a critical safety component in global logistics and transportation. In international trade, it is not a single unified product but varies significantly based on material composition, form factor, and specific application purpose.
The distinction lies primarily in whether the product is classified as a plastic sheet/film (Chapter 39, Parts 01-20) or a plastic article (Chapter 39, Part 26), and whether it falls under general plastic goods or specific safety signage. Misclassification here can lead to massive tariff discrepancies (e.g., 22.8% vs. 41.5%).
⚠️ Key Distinction Point:
- If the product is a flexible sheet/film made of PVC, PET, or Acrylic, intended for general plastic use or reflective purposes, it often falls under 3920 or 3919.
- If the product is considered a finished article specifically designed as a "road warning sign," it may fall under 3926.90.99.25, which currently offers a significantly lower duty rate.
📦 Two: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Form |
|---|---|---|---|
3919.90.10.00 |
Road sign sticker, flat form, plastic material, for reflective identification | General reflective road markings, flat stickers | Flat Sticker / Plastic |
3919.90.50.10 |
Road sign sticker, sheet/film form, plastic material, for reflective/identification use | Reflective tapes, identification films | Sheet/Film / Plastic |
3920.99.20.00 |
Road sign sticker, film/strip/sheet form, PVC or PET plastic, for other plastic uses | General purpose PVC/PET reflective films | Film/Strip/Sheet / PVC or PET |
3920.59.10.00 |
Road sign sticker, film form, Acrylic polymer, for other flexible uses | High-end acrylic reflective films | Film / Acrylic Polymer |
3926.90.99.25 |
Road sign sticker, film form, plastic material, for road reflective warning signs | Finished Road Warning Signs | Sticker / Plastic |
🔍 Key Reminder:
-3926.90.99.25is the "Sweet Spot" for finished road warning signs. It has a lower total tax rate (22.8%) compared to general plastic films.
-3919and3920codes are for materials/sheets (unmade or semi-finished). If you import raw sheets to be printed into signs later, use these. If you import finished signs, use3926.
- The material (PVC vs. Acrylic) significantly impacts the sub-heading under3920.
💰 Three: 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3919.90.10.00 —— Road Sign Sticker, Flat Form, Plastic
| Item | Content |
|---|---|
| Base Rate | 6.5% (Ad Valorem) |
| USITC Additional Tax | +25.0% (Section 301) |
| 122 Clause Tax | +10.0% (Specific to this HS code) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ No (High duty makes it ineligible) |
| Legal Basis Path | USITC:3919.90.10.00 → SECTION 301: 25% → 122 CLAUSE: 10% |
📌 Explanation:
- This code applies to flat stickers. The high base rate (6.5%) combined with 301 tariffs makes it expensive.
- Critical Note: Ensure the product is truly a "flat sticker" and not a complex 3D sign.
🎯 2. 3919.90.50.10 —— Road Sign Sticker, Sheet/Film Form, Plastic
| Item | Content |
|---|---|
| Base Rate | 5.8% (Ad Valorem) |
| USITC Additional Tax | +25.0% (Section 301) |
| 122 Clause Tax | +10.0% (Specific to this HS code) |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:3919.90.50.10 → SECTION 301: 25% → 122 CLAUSE: 10% |
📌 Note:
- Slightly cheaper than3919.90.10.00due to a lower base rate (5.8% vs 6.5%).
- Applies to sheets/films that are not yet cut into specific "stickers" or are generic reflective films.
🎯 3. 3920.99.20.00 —— Road Sign Sticker, PVC/PET Plastic
| Item | Content |
|---|---|
| Base Rate | 4.2% (Ad Valorem) |
| USITC Additional Tax | +25.0% (Section 301) |
| 122 Clause Tax | +10.0% (Specific to this HS code) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:3920.99.20.00 → SECTION 301: 25% → 122 CLAUSE: 10% |
📌 Material Specifics:
- This code is specific to PVC or PET plastics.
- If your film is Acrylic, you cannot use this code; you must use3920.59.10.00.
🎯 4. 3920.59.10.00 —— Road Sign Sticker, Acrylic Polymer
| Item | Content |
|---|---|
| Base Rate | 6.0% (Ad Valorem) |
| USITC Additional Tax | +25.0% (Section 301) |
| 122 Clause Tax | +10.0% (Specific to this HS code) |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:3920.59.10.00 → SECTION 301: 25% → 122 CLAUSE: 10% |
📌 Material Specifics:
- Acrylic is a premium material for high-visibility signs.
- Despite being "flexible," it is classified under Acrylic Polymers, leading to a 6% base rate.
🎯 5. 3926.90.99.25 —— Road Sign Sticker, Road Warning Signs
| Item | Content |
|---|---|
| Base Rate | 5.3% (Ad Valorem) |
| USITC Additional Tax | +7.5% (Section 301 - Lower Tier) |
| 122 Clause Tax | +10.0% (Specific to this HS code) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:3926.90.99.25 → SECTION 301: 7.5% → 122 CLAUSE: 10% |
📌 CRITICAL ADVANTAGE:
- This is the LOWEST tax rate option (22.8%).
- Why? Because it is classified as a "Road Warning Sign" (an article) rather than just "plastic film."
- Condition: The product must be clearly identifiable as a finished sign for road use. Do not use this for raw materials or generic stickers not intended as signs.
🛠️ Four: Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (PVC, PET, Acrylic), dimensions, and reflectivity rating. |
| ✅ Product Photos (Labeled) | ✔️ | Clear photos showing the item as a finished sign (if claiming 3926) or as rolls/sheets (if claiming 3919/3920). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Reflective Road Warning Sign" or "Plastic Reflective Film". Ambiguity leads to audits. |
| ✅ Country of Origin Certificate | ✔️ | To confirm CN origin for tariff calculation. |
| ✅ Packing List | ✔️ | Detail weight and dimensions. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material Dictates Code, Purpose Dictates Rate!"
| Scenario | Correct Declaration | Risk of Misclassification |
|---|---|---|
| Finished Road Signs | 3926.90.99.25 |
Using 3919/3920 leads to higher taxes (up to 41.5%). |
| Raw PVC/PET Sheets | 3920.99.20.00 |
Calling them "Signs" when they are raw sheets may cause delays, but tax is lower than 3919. |
| Acrylic Film Rolls | 3920.59.10.00 |
Cannot use 3920.99 (PVC/PET only). |
| Flat Stickers (General) | 3919.90.10.00 |
High tax (41.5%). Only use if they are not "Road Signs." |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Products | If the product is a printed sticker on a plastic backing, ensure the primary function determines the code. If it's a road sign, fight for 3926.90.99.25. |
| Custom Designs | Provide design proofs to prove the item is intended for road safety, supporting the 3926 classification. |
| Mixed Containers | Do not mix raw films (3920) and finished signs (3926) in one shipment without clear segregation in the invoice, to avoid customs confusion. |
🌍 Five: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (CN Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.25 |
22.8% | No special certs | Lowest duty; verify "finished article" status. |
| 🇨🇳 China | 3926.90.99.25 |
5% | CCC (if applicable) | Domestic trade is cheap. |
| 🇪🇺 EU | 3926.90.99.25 |
6.5% | CE Marking | Standard plastic goods duty. |
| 🇦🇺 Australia | 3926.90.99.25 |
5% | None | Competitive rate. |
📌 Conclusion:
- USA is the most complex market due to Section 301 tariffs.
- Choosing the right HS Code (3926vs3919/3920) can save up to ~19% in taxes.
- Do not default to3919or3920for finished signs.
📌 Six: Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Declaring Finished Road Signs as "Plastic Film" (3920)
👉 Consequence: You pay 39.2%-41.5% instead of 22.8%. Overpaid taxes cannot be easily recovered.
❌ Error 2: Declaring Raw PVC Sheets as "Road Signs" (3926)
👉 Consequence: Customs may seize the goods for false declaration. Even if allowed, the risk of audit is high.
❌ Error 3: Ignoring 122 Clause Tariffs
👉 Consequence: All five HS codes above have a 10% additional tariff under "Clause 122." Failing to account for this leads to budget shortfalls.
❌ Error 4: Confusing Acrylic with PVC/PET
👉 Consequence: Wrong HS Code (3920.59 vs 3920.99). Customs will reclassify and apply penalties.
✅ Correct Practice:
"Reflective Road Warning Sign, Plastic, Finished Article, Model XYZ, Certified for US DOT Compliance"
→ Use3926.90.99.25
🎯 Seven: Conclusion: Professional Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Finished Sign = 3926 (22.8%)!"
🔹 "Raw Film = 3919/3920 (39-41%)!"
🔹 "Material Matters: PVC/PET vs. Acrylic!"
🔹 "122 Clause is Always +10%!"
📌 Pro Tip:
If your product is a custom-designed reflective sign, provide product images and usage documentation to customs brokers to support the 3926.90.99.25 classification.
Consider applying for an Advance Ruling if importing large volumes to lock in the lower duty rate.
📣 Immediate Action:
📞 Consult a Customs Broker + Provide Product Photos + Verify Material Composition
🚀 Let your Automotive Film Clear Smoothly, Reduce Costs, and Boost Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Counts!
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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。