Car Interior Protective Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5903202000 | 35.0% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 5903102090 | 35.0% | CN | US | 官方文档 |
| 3921135000 | 39.2% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚗✨ Car Interior Protective Film: The Ultimate HS Code & Tariff Guide (2026 Edition)
🌐 HS Code Classification & Customs Clearance Strategy | Complete Tax Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Car Interior Protective Film"?
Car interior protective films are specialized materials designed to shield vehicle interiors (dashboards, seats, door panels, trunks) from scratches, UV damage, heat, and wear. In international trade, they are primarily categorized based on material composition and physical form:
Type A: Textile-based Films (e.g., fabric-backed with PU/PVC coating) → Often fall under Chapter 59 (Textiles impregnated/coated).
Type B: Plastic-based Films/Sheets (e.g., PU/PVC films without textile backing) → Often fall under Chapter 39 (Plastics).
Type C: Plastic Accessories/Connectors (e.g., clips, holders made of plastic) → Fall under Chapter 39 (Miscellaneous plastic articles).
⚠️ Critical Differentiation:
- If the film is textile-based with plastic coating → Classify under Chapter 59 (HS 5903.xx).
- If the film is pure plastic (no textile) → Classify under Chapter 39 (HS 3921.xx).
- If the product is a plastic accessory/connector (e.g., clips) → Classify under HS 3926.30.
📦 II. HS Code Classification Details (2026 Tariff Book Authority)
| HS Code | Product Description | Application Scenario | Material Composition |
|---|---|---|---|
5903.20.20.00 |
Car interior textile fabric coated with polyurethane (PU) or synthetic fibers | Dashboard mats, seat covers, trunk liners | Textile + PU coating |
3921.90.50.50 |
Plastic sheets/films (generic plastic category, no specific textile) | Pure plastic protective films, transparent sheets | Pure plastic (PU/PVC) |
5903.10.20.90 |
Textile fabric impregnated/coated with PVC or similar plastics | PVC-coated fabric films, automotive upholstery | Textile + PVC coating |
3921.13.50.00 |
Polyurethane-based films/sheets (general PU category) | PU protective films, flexible plastic sheets | Pure PU plastic |
3926.30.50.00 |
Plastic connectors/accessories (e.g., clips, holders) | Plastic fasteners, mounting clips, protective attachments | Pure plastic (synthetic resin) |
🔍 Key Reminder:
- Textile + Coating = Chapter 59 (HS 5903.xx).
- Pure Plastic Film = Chapter 39 (HS 3921.xx).
- Plastic Accessories = Chapter 39 (HS 3926.xx).
- Never split申报: A "film + clips" set must be declared under the primary product's HS Code, not split.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 5903.20.20.00 — PU-Coated Textile Film (Car Interior)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff | +25.0% (Section 301) |
| 122 Clause Tariff | +10.0% (China-specific) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301 → 122 Clause → HS 5903.20.20.00 |
📌 Explanation:
- "USITC Additional Tariff 25%" is from Section 301 of the Trade Act of 1974;
- "122 Clause Tariff 10%" is a China-specific surcharge;
- Total 35% is a high tariff for textile-coated films.
🎯 2. 3921.90.50.50 — Plastic Film (Generic Plastic Category)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| USITC Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301 → 122 Clause → HS 3921.90.50.50 |
📌 Note:
- This HS Code applies to pure plastic films without textile backing;
- Even "transparent protective films" fall under this category if no textile is present.
🎯 3. 5903.10.20.90 — PVC-Coated Textile Film
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301 → 122 Clause → HS 5903.10.20.90 |
📌 Note:
- PVC-coated textile films are highly common for car interiors;
- Must declare as "Textile + PVC" to avoid misclassification.
🎯 4. 3921.13.50.00 — Polyurethane (PU) Film (Pure Plastic)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| USITC Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301 → 122 Clause → HS 3921.13.50.00 |
📌 Note:
- Pure PU films (no textile) are classified here;
- Common for flexible protective sheets for dashboards/steering wheels.
🎯 5. 3926.30.50.00 — Plastic Accessories/Connectors
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Additional Tariff | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301 → 122 Clause → HS 3926.30.50.00 |
📌 Note:
- This applies to plastic clips, holders, or fasteners included with films;
- Do not split accessories from the main film product.
🛠️ IV. Customs Clearance Practical Tips (Avoid Pitfalls)
✅ 1. Document Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Dimensions, material, coating type, usage |
| ✅ Material Composition Report | ✔️ | Clearly state "Textile + PU/PVC" or "Pure Plastic" |
| ✅ Product Photos (Label + Usage) | ✔️ | Show film on car interior, clips/accessories |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, US Car Safety Standards (if applicable) |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Car Interior Protective Film, Material: [Textile/Plastic]" |
| ✅ Certificate of Origin (CO) | ✔️ | For potential origin-based tax benefits |
| ✅ Packing List | ✔️ | Clarify if accessories (clips) are included |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material Matters: Textile-Coated = Chapter 59, Pure Plastic = Chapter 39, Accessories = No Split!"
| Scenario | Correct Declaration | Mistake |
|---|---|---|
| Textile + PU Coating | 5903.20.20.00 |
Misdeclare as 3921.13.50.00 → Higher tax |
| Pure Plastic Film | 3921.90.50.50 or 3921.13.50.00 |
Misdeclare as 5903.xx → 0% tax but audit risk |
| Film + Clips | Single HS Code (Main product) | Split declaration → 22.8% + 35% = 57.8% |
| PVC-Coated Fabric | 5903.10.20.90 |
Misdeclare as 3921.xx → 39.8% vs 35.0% |
✅ 3. Special Cases
| Scenario | Handling Suggestion |
|---|---|
| OEM Custom Films | Provide client order + design specs to avoid "non-standard" classification |
| Transparent vs. Colored Films | Same HS Code; only material (Textile/Plastic) matters |
| Multi-Layer Films | Declare based on primary material (Textile or Plastic) |
| Film with Adhesive | Still classified under 5903.xx or 3921.xx; adhesive is part of the product |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5903.20.20.00 / 3921.90.50.50 |
35% / 39.8% | RoHS + REACH | High tariff for China-made |
| 🇨🇳 China | Same as USA | 5% | CCC + RoHS | No additional tariffs |
| 🇪🇺 EU | Same as USA | 0% (if CE certified) | CE + RoHS | No Section 301 |
| 🇦🇺 Australia | Same as USA | 5% | RCM | No additional tariffs |
| 🇯🇵 Japan | Same as USA | 0% | PSE | No Section 301 |
📌 Conclusion:
- USA is the only market with high additional tariffs (25% + 10%);
- China-made films face 35%~39.8% total tax;
- Consider sourcing from Vietnam/Mexico for tax benefits.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Textile + PU" as "Pure Plastic"
👉 Consequence: 35% → 39.8% → Overpay + Audit Risk
❌ Mistake 2: Splitting "Film + Clips" into separate declarations
👉 Consequence: 35% + 22.8% = 57.8% total → Massive overpayment
❌ Mistake 3: Missing material composition in specs
👉 Consequence: Customs reclassification → Delay + Penalties
❌ Mistake 4: Using vague names like "Protective Film" without material details
👉 Consequence: Misclassification → 39.8% instead of 35.0%
✅ Correct Approach:
"Car Interior Protective Film, Material: 100% Polyester Fabric + PU Coating, Dimensions: 1.5m x 2m, Application: Dashboard/Seat Cover, Model XYZ, RoHS Certified"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember:
🔹 "Textile + Coating = Chapter 59 (35%), Pure Plastic = Chapter 39 (39.8%), Accessories = No Split (22.8%)"
🔹 "HS Code decides cost, tax difference of 25% can make or break your profit!"
📌 Pro Tip:
If your film is originated in Vietnam, Mexico, Thailand, you may qualify for IEEPA exemptions, reducing tariff to 0%~5%.
Apply for Advance Ruling before shipping to avoid customs surprises.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure your Car Interior Protective Film clears customs smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent you save is a profit you keep!
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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。