Color Film Custom Length
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4823400000 | 35.0% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Custom Length Color Film & Optically Clear Adhesives (2026 Customs Guide)
🌐 HS Code Reference & Clearance Strategy | Latest Tariff Analysis | Professional Compliance Guide
📌 I. Product Definition & Classification: What is "Custom Length Color Film"?
In international trade, "color film custom length" is a broad term that usually falls into two distinct categories based on its material and application. The HS Code classification depends entirely on whether the item is optical adhesive materials for manufacturing screens or plastic film materials for general packaging/industrial use.
Category A: High-Tech Optical Adhesives (Optically Clear Adhesives - OCA)
These are specialized polymer-based adhesives (from headings 3901–3913) used solely or principally for manufacturing Flat Panel Displays (FPD) or Touch-Sensitive Screens. If the product is a liquid adhesive or free-film adhesive designed for screen lamination, it is not treated as a standard plastic film.
Category B: General Plastic Films & Strips
These are non-cellular plastic plates, sheets, films, or strips that are flexible. If the product is a generic color plastic film (e.g., for packaging, lamination, or industrial covering) cut to a specific length, it falls under Chapter 39. The thickness and roll vs. cut status determine the exact subheading.
⚠️ Key Distinction Point:
- If the product is an adhesive used for making phone/computer screens → Go to 3506.91 (Prepared Glues).
- If the product is a plastic sheet/film (color or transparent) cut to size → Go to 3920.99 or 3921.90 (Plastics).
- Do not confuse "optical clear adhesive" with "colored plastic film."
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the specific HS Codes for products that might fit the description of "color film," "custom length," or related optical materials.
| HS Code | Product Description | Application Scenario | Material Type |
|---|---|---|---|
3506.91.10.00 |
Optically clear free-film adhesives and curable liquid adhesives for Flat Panel Displays or Touch Screens | Smartphone screens, LCD monitors, Touch panels (used solely for display manufacturing) | Adhesive (Polymer-based) |
3506.91.50.00 |
Other prepared adhesives based on polymers (not exceeding 1kg retail) | General industrial glues, small retail packs of specialized adhesives | Adhesive (General) |
3920.99.10.00 |
Other plastic plates/sheets/film, flexible, over 0.152 mm thickness, not in rolls (cut to custom length) | Industrial plastic sheets, protective films cut to specific sizes, non-roll plastic films | Plastic Film (Thick) |
3920.99.20.00 |
Other plastic plates/sheets/film, flexible, other thicknesses (not in rolls) | Generic color plastic films cut to length, industrial sheeting | Plastic Film (Various) |
3921.90.50.50 |
Other plastic plates/sheets/film, flexible, other | Laminated films, supported plastics, colored flexible films | Plastic Film (Other) |
3921.90.40.90 |
Other plastic plates/sheets/film, flexible (non-cellular, not reinforced) | Standard flexible plastic films (packaging, covering) | Plastic Film (Standard) |
4823.40.00.00 |
Rolls, sheets, dials, printed for self-recording apparatus | Thermal paper, chart paper (if "color film" refers to recording paper) | Paper |
4823.90.67.00 |
Other articles of paper/paperboard, coated | Coated paper products (if "film" refers to coated paper strips) | Paper |
🔍 Critical Note:
- Adhesives (3506.91): If your "custom length color film" is actually an adhesive tape or film used to bond display layers, it belongs here.
- Plastics (3920/3921): If your product is a raw plastic material (colored or clear) cut to a custom length for wrapping, covering, or assembly, it belongs here.
- Thickness Matters: For HS3920.99, whether the film is >0.152mm or <0.152mm changes the code significantly.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Tariff Regime
🎯 1. 3506.91.10.00 — Optically Clear Adhesives for Displays
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ NO (Deny de minimis) |
| Legal Basis | Section 301 Tariffs on Chinese Products |
📌 Explanation:
- Although the base duty is 0%, the 25% Section 301 tariff applies heavily to high-tech adhesives from China.
- This is a high-cost item for importers. Ensure the product is clearly defined as "for Flat Panel Displays" to avoid misclassification into higher-tariff general adhesive codes.
🎯 2. 3920.99.10.00 — Thick Plastic Film (Not in Rolls, >0.152mm)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Calculation | Free |
| De Minimis Exemption? | ✅ Yes (if under threshold) |
| Legal Basis | No Section 301 penalty for this specific subheading |
📌 Advantage:
- If your custom-length film is thick (>0.152mm) and not in rolls, it enjoys 0% total duty. This is the most cost-effective classification for thick plastic sheets.
🎯 3. 3920.99.20.00 — Other Plastic Films (Not in Rolls)
| Item | Details |
|---|---|
| Base Duty Rate | 4.2% |
| Additional Tariff | +25.0% |
| Total Tax Rate | 29.2% |
| Calculation | CIF Value × 29.2% |
| De Minimis Exemption? | ❌ No (on the additional portion) |
📌 Risk:
- If the film is thin (<0.152mm) or classified as "other," the tax jumps to 29.2%. Be precise about thickness measurements in your commercial invoice.
🎯 4. 3921.90.50.50 — Other Flexible Plastic Films
| Item | Details |
|---|---|
| Base Duty Rate | 4.8% |
| Additional Tariff | +25.0% |
| Total Tax Rate | 29.8% |
| Calculation | CIF Value × 29.8% |
📌 Warning:
- This is the highest tax rate in the dataset. Avoid this code unless the product is clearly "other" plastic film (e.g., laminated or reinforced). Use3920series if it’s non-laminated.
🎯 5. 3921.90.40.90 — Standard Flexible Plastic Film
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Calculation | Free |
📌 Opportunity:
- If the product is a standard flexible plastic film (non-laminated, non-cellular) and fits this specific "other flexible" description, it is tax-free. This is often the best case for generic color films.
🎯 6. 4823.40.00.00 & 4823.90.67.00 — Paper-Based Products
| Item | Details |
|---|---|
| Total Tax Rate | 25.0% |
| Base Duty | 0.0% |
| Additional Tariff | 25.0% |
📌 Note:
- Only applies if "color film" is actually printed paper (e.g., thermal paper for charts). High tariff applies due to Section 301.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Document Preparation Checklist
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify Material (Plastic vs. Adhesive), Thickness (critical for 3920), and Form (Roll vs. Cut Sheet). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Custom Cut Plastic Film" or "Optically Clear Adhesive for Displays." Avoid vague terms like "Color Film." |
| ✅ Photos of Product | ✔️ | Show the cross-section (for thickness), packaging, and any labels indicating adhesive vs. plastic. |
| ✅ Certificate of Origin | ✔️ | To prove origin and apply correct Section 301 rates. |
| ✅ Third-Party Test Report | ✔️ | If claiming 0% duty, proof of material composition may be requested. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Adhesive for Screens = 3506 (25%); Thick Plastic Cut = 3920.99.10 (0%); Thin Plastic Cut = 3920.99.20 (29.2%); Generic Film = 3921.90.40 (0%)"
| Scenario | Correct HS Code | Tax Rate | Risk Level |
|---|---|---|---|
| OCA Tape for iPhone Screen | 3506.91.10.00 |
25% | ✅ Accurate |
| Thick PVC Sheet (>0.152mm), Cut to 1m | 3920.99.10.00 |
0% | ✅ Low Risk |
| Thin PET Film (<0.152mm), Cut to 1m | 3920.99.20.00 |
29.2% | ⚠️ High Cost |
| Standard Flexographic Film Roll | 3921.90.40.90 |
0% | ✅ Low Risk |
| Laminated Color Film | 3921.90.50.50 |
29.8% | ⚠️ High Cost |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| "Custom Length" Claim | Customs may view "custom length" as "cut to size." If it’s not in rolls, ensure it’s classified under the "not in rolls" subheadings (e.g., 3920.99.10.00). |
| Adhesive vs. Plastic | If the product has a sticky side, it is an adhesive (3506), not a plastic film (3920). Misclassification leads to penalties. |
| Thickness Verification | For 3920.99, the 0.152mm threshold is critical. Provide micrometer test results if challenged. |
| Origin Marking | Ensure all products and packaging clearly state "Made in China" to avoid anti-circumvention investigations. |
🌍 V. Global Market Comparison (2026)
| Region | Recommended HS Code | Est. Duty (China Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 3506.91.10.00 / 3920.99.10.00 |
25% / 0% | None specific |
| 🇪🇺 EU | 3506.91 / 3920 |
0% / 6.5% | REACH, RoHS |
| 🇨🇳 China | 3506.91 / 3920 |
2% / 5-6% | CCC (if applicable) |
📌 Conclusion:
- The US market is highly sensitive to the 25% Section 301 tariff on many of these items.
- Strategy: If possible, classify under 0% duty codes (3920.99.10.00or3921.90.40.90) by ensuring the product is plastic (not adhesive) and fits the specific physical descriptors (thickness, roll status).
- For Optical Adhesives, the 25% tax is unavoidable for Chinese origin; factor this into pricing.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Calling an OCA adhesive "Plastic Film"
👉 Consequence: Customs reclassifies to 3506.91.10.00 → 25% tax instead of potential 0%.
❌ Mistake 2: Ignoring Thickness for Plastic Films
👉 Consequence: Misclassifying thin film as thick film → 29.2% tax vs 0%.
❌ Mistake 3: Vague Description "Color Film"
👉 Consequence: Customs delays for inspection → Port fees & demurrage costs.
✅ Correct Approach:
"Optically Clear Adhesive Film, 100um thickness, for LCD Assembly, 1m Length"
OR
"PVC Plastic Sheet, 0.2mm Thickness, Cut to 1m Length, Color Blue"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Key Takeaway:
🔹 Adhesives for Screens = 25% Tax (High Cost)
🔹 Thick Plastic Sheets (>0.152mm) = 0% Tax (Low Cost)
🔹 Thin Plastic Films = 29.2% Tax (High Cost)
📌 Pro Tip:
If you are importing custom length films, ensure your commercial invoice explicitly states the material type, thickness, and form (roll vs. cut). This precision is your best defense against high tariffs.
📣 Action Item:
📞 Consult a Customs Broker to verify if your "color film" qualifies for the 0% duty categories (
3920.99.10.00or3921.90.40.90).
🚀 Save up to 29.8% in taxes by correct classification!
✨ Smart Classification, Smarter Profits!
💼 Every percentage point in duty impacts your bottom line!
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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。