Color Film Customized Film Packaging
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923400010 | 40.3% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Customized Color Film Packaging (Photographic Film Reels and Reel Cans)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 Part I: Product Definition & Classification: Do You Understand "Film Packaging"?
"Customized Color Film Packaging" refers specifically to the containers, supports, and closures made of plastics designed to hold, convey, or protect photographic color film. It does NOT include the film itself (which would fall under heading 3702). Instead, it focuses on the physical carriers:
Photographic Film Reels and Reel Cans (Cassette/Spool Types): * Standard Cassette Housings: The plastic shells used in 35mm film cameras. * Spools/Boobins: Internal or external supports used in industrial or large-format film handling. * Reel Cans: Protective tubes for bulk film storage.
⚠️ Key Distinction:
- If the item is merely a plastic container/reel without the film inside → Classified under HS 3923.40.00.10 or 3923.90.00.80.
- If the item is photographic film itself → Classified under Chapter 37 (NOT in , so excluded from this analysis).
- If the item is a non-plastic packaging (e.g., metal canister, paper box) → Excluded from this specific plastic-focused dataset.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
3923.40.00.10 |
Photographic film reels and reel cans | Specific packaging for color/b&w film rolls, cassettes, spools | Plastics |
3923.90.00.80 |
Other articles for the conveyance or packing of goods | General plastic closures, lids, caps, stoppers, or non-specific plastic packaging for film accessories | Plastics |
🔍 Critical Note:
-3923.40.00.10is the precise classification for film reels/cans. This is a sub-category under "Spools, cops, bobbins and similar supports".
-3923.90.00.80is a fallback category for "Other" plastic packing articles. If the item is a generic plastic cap or box not specifically a reel/can, it falls here.
- Do NOT confuse with film media: The classification is based on the packaging material (plastic) and function (support/conveyance), not the content (film).
💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 3923.40.00.10 —— Photographic Film Reels and Reel Cans (Plastics)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Additional Tariff (Section 301/USITC) | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value < $800) |
| Legal Basis Path | USITC:3923.40.00.10 → No additional footnote taxes apply for this specific subheading in the provided dataset. |
📌 Explanation:
- This category enjoys zero tariff burden under the current 2026 framework provided.
- Both the Base Tariff and Additional Taxes (加征关税) are listed as 0.0%.
- Advantage: This is a highly favorable HS code for cost-sensitive logistics. No anti-dumping or countervailing duties are indicated for this specific plastic film reel category in the data.
🎯 2. 3923.90.00.80 —— Other Plastic Packaging Articles (Fallback Category)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Additional Tariff (Section 301/USITC) | 25.0% |
| IEEPA Additional Tax | Included in "Additional Tariff" total |
| Total Tariff Rate | 28.0% |
| Tax Calculation | CIF Value × 28% |
| De Minimis Eligibility | ❌ No (High tariff items often scrutinized; however, strictly speaking, de minimis applies to duty, but 28% is significant) |
| Legal Basis Path | USITC:3923.90.00.80 → Subject to 25% additional tax under USITC Footnote (implied by data). |
📌 Warning:
- If your product is misclassified as "Other" plastic packing instead of the specific "Film Reel/Can", you will pay 28% tax instead of 0%.
- This is a 28 percentage point difference! Misclassification can lead to severe financial loss and customs penalties.
🛠️ Part IV: Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Documentation Checklist (Missing Items Are Forbidden)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Clearly state: "Plastic Photographic Film Reel/Cassette", Material: ABS/Polycarbonate, Dimensions. |
| ✅ Product Photos | ✔️ | Show the item empty (no film inside). If film is inside, customs may classify under Chapter 37. |
| ✅ Commercial Invoice | ✔️ | Description must read: "Plastic Film Reels" or "Photographic Film Cassette Housings". Avoid vague terms like "Packaging Material". |
| ✅ Packing List | ✔️ | Separate line items for reels vs. any other accessories. |
| ✅ Material Declaration | ✔️ | Confirm 100% Plastic (HS 39 chapter). If mixed with metal parts, classification may change. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Reel is Specific, Other is Taxed. Name it Clearly, Zero Tax Saved!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Film Reel/Cassette (Empty) | 3923.40.00.10 |
Misdeclare as "Plastic Box" → 3923.90.00.80 (28% tax) |
| Plastic Lid/Cap for Film Canister | 3923.90.00.80 |
Try to force into 3923.40.00.10 → Rejected as "Not a Reel" |
| Film + Reel Together | Chapter 37 (Not in Data) | Declare only as packaging → Fraud Risk |
| Bulk Plastic Spools (Industrial) | 3923.40.00.10 |
Declare as general packaging → 28% tax |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Custom Shaped Reels | If it functions as a "support" for film, it still fits 3923.40.00.10 ("similar supports"). Provide design drawings. |
| Metal Parts Included | If the reel has a significant metal shaft, consult customs. It might be classified under Chapter 73 or 76. The provided data is for Plastics only. |
| Used/Second-Hand Reels | Still classified under HS 3923.40.00.10. Ensure no film residue remains. |
| Packaging for Digital Film Storage | If it’s for digital memory cards (not photographic film), it is NOT 3923.40.00.10. Use 3923.90.00.80. |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3923.40.00.10 |
0% | None Required | Zero tax advantage! |
| 🇨🇳 China | 3923.40.00.10 |
5-6% | None | Import duty for domestic use. |
| 🇪🇺 EU | 3923.40.00.10 |
0% (General) | REACH | No Section 301 equivalent. |
| 🇬🇧 UK | 3923.40.00.10 |
0% | UKCA | Post-Brexit alignment with EU. |
| 🇯🇵 Japan | 3923.40.00.10 |
3-5% | PSE | Generally low tariffs. |
📌 Conclusion:
- The USA offers a 0% tariff for correctly classified plastic film reels/cans.
- Europe and Japan also have low tariffs, but the US advantage is highlighted in the data due to the 0% additional tax vs. the 28% for misclassified "other" goods.
📌 Part VI: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Plastic Film Reels" as "Plastic Packing Materials"
👉 Result: Classified under 3923.90.00.80 → 28% Tax instead of 0%.
Loss: 28% of CIF value.
❌ Error 2: Including film inside the package and declaring only the packaging
👉 Result: Customs seizure for misdeclaration. Film is regulated under Chapter 37.
Penalty: Fine, seizure, or return.
❌ Error 3: Vague Description: "Plastic Box for Film"
👉 Result: Customs officer uses discretion, may apply the higher tax rate (3923.90.00.80).
Tip: Always use specific terms: "Photographic Film Reel" or "Film Cassette Housing".
❌ Error 4: Confusing with "Closures" (Lids/Caps)
👉 Result: If it’s just a cap, it’s 3923.90.00.80 (28%). If it’s the whole reel/can, it’s 3923.40.00.10 (0%).
Distinction: A "reel" holds the film roll. A "cap" seals a can. Know the difference.
✅ Correct Declaration Example:
"Plastic Photographic Film Reels, Empty, for 35mm Cameras, Model XYZ, Made of ABS Plastic"
🎯 Part VII: Conclusion: Precise Classification, Cost Savings!
🎯 Remember the Mantra:
🔹 "Reel is Specific, Zero Tax Prevails. Other is General, Twenty-Eight Percent Waives."
🔹 "Name it Right, Save 28%, Avoid Fines and Delays at the Gate!"
📌 Pro Tip:
If your "customized packaging" includes non-plastic components (e.g., cardboard inserts, metal springs), the classification may shift. Ensure the principal material is plastic and the function is as a "reel/can/support".
Consider applying for an Advance Ruling (Pre-classification) with US Customs if volumes are high, to lock in the 0% rate.
📣 Immediate Action:
📞 Contact your customs broker with product photos and spec sheets.
🚀 Declare as3923.40.00.10to benefit from 0% tariff.
💼 Save 28% on every shipment by getting the HS Code right!
✨ Professional clearance starts with accurate classification!
💼 Your every dollar counts—don’t let tariffs slip away!
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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。