Colored Waterproof Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5907001500 | 43.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904590 | 38.5% | CN | US | 官方文档 |
| 6807900010 | 37.7% | CN | US | 官方文档 |
| 6807100000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Colored Waterproof Film (Membrane)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Colored Waterproof Film"?
Colored Waterproof Film is a versatile material used in construction, packaging, and industrial applications to provide moisture resistance. In international trade, its classification depends heavily on its base material (textile vs. plastic vs. asphalt-like) and physical form (coated fabric vs. standalone plastic sheet).
⚠️ Key Distinction Points:
- If the base is textile/fabric impregnated/coated with plastic or man-made fibers → It falls under Chapter 59.
- If the base is pure plastic/polymer (no textile reinforcement) → It falls under Chapter 39.
- If the material contains bitumen/asphalt characteristics and is used for roofing/walls → It falls under Chapter 68.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Base |
|---|---|---|---|
5907.00.15.00 |
Waterproof film; impregnated/coated textile fabric, not elsewhere specified | Coated fabric membranes, plastic-laminated textiles | ✅ Textile + Plastic/Coating |
3926.90.99.89 |
Waterproof film; plastic/polymer products, not elsewhere specified | General-purpose plastic waterproof sheets/membranes | ✅ Pure Plastic/Polymer |
3926.90.45.90 |
Waterproof film; plastic film-like products, gasket/seal form | Sealing membranes, gasket-type plastic films | ✅ Plastic (Gasket/Seal Form) |
6807.90.00.10 |
Waterproof film; bitumen/like material characteristics, for roofing/walls | Bitumen-coated waterproof rolls, roofing membranes | ✅ Asphalt/Bitumen-like |
6807.10.00.00 |
Waterproof film; polymer or bitumen material, film shape | Bitumen/like film sheets with physical characteristics of bitumen products | ✅ Bitumen/Polymer Composite |
🔍 Key Reminder:
- If the product has a textile backing with a plastic coating, do NOT classify it as a plastic product (Ch 39). It must be Ch 59.
- If it is a pure plastic sheet without fabric reinforcement, it belongs to Ch 39.
- If it smells like asphalt or is used specifically for roof waterproofing with bitumen content, it may fall under Ch 68.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 5907.00.15.00 —— Waterproof Film (Textile-Based)
| Item | Content |
|---|---|
| Base Duty Rate | 8.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 43.0% |
| Tax Calculation | CIF Value × 43% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | Base: 8% → 301: 25% → 122: 10% |
📌 Explanation:
- This category treats the item as an impregnated/coated textile.
- The 25% Section 301 tariff applies to most Chinese textiles/chemicals.
- The 10% 122 Clause is an additional trade policy surcharge.
- Total burden: 43%. This is a high-cost category.
🎯 2. 3926.90.99.89 —— Waterproof Film (Plastic/Polymer, Other)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | Base: 5.3% → 301: 7.5% → 122: 10% |
📌 Note:
- This is the most cost-effective classification for general plastic waterproof films.
- The Section 301 surcharge is only 7.5%, significantly lower than the textile or asphalt categories.
- Suitable for standard PE/PP/PVC waterproof sheets without fabric backing.
🎯 3. 3926.90.45.90 —— Waterproof Film (Plastic Gasket/Seal Form)
| Item | Content |
|---|---|
| Base Duty Rate | 3.5% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | Base: 3.5% → 301: 25% → 122: 10% |
📌 Warning:
- Although the base rate is low (3.5%), the 25% Section 301 surcharge pushes the total to 38.5%.
- This code is specific to gasket or seal-like plastic films. Do not use for general rolls.
🎯 4. 6807.90.00.10 —— Waterproof Film (Bitumen/Asphalt-like, Roofing/Wall Use)
| Item | Content |
|---|---|
| Base Duty Rate | 2.7% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 37.7% |
| Tax Calculation | CIF Value × 37.7% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | Base: 2.7% → 301: 25% → 122: 10% |
📌 Explanation:
- Applies to materials with bitumen or similar characteristics.
- Even with a low base rate, the 25% Section 301 applies.
- High total tax burden; ensure the product actually contains bitumen/asphalt components.
🎯 5. 6807.10.00.00 —— Waterproof Film (Bitumen/Polymer, Film Shape)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | Base: 0.0% → 301: 25% → 122: 10% |
📌 Note:
- This is the lowest total tax rate among the higher-burden categories (35%).
- However, it requires the product to be clearly identified as bitumen-like or polymer-bitumen composite.
- If it is pure plastic, do NOT use this code, as it will lead to misclassification penalties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Missing Documents = Delay)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Base material (Textile vs. Plastic vs. Bitumen), Thickness, Width, Color, Usage. |
| ✅ Material Composition Report | ✔️ | Crucial for distinguishing Ch 59 (Textile) vs. Ch 39 (Plastic). Lab test report recommended. |
| ✅ Product Photos (with Label) | ✔️ | Show texture, roll form, and any printed usage instructions (e.g., "Roofing Only"). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Colored Waterproof Film, Material: [Specify]", "HS Code: [Correct Code]". |
| ✅ Packing List | ✔️ | Detail net/gross weight per roll/box. Avoid vague terms like "Plastic Material". |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Base Material Dictates Code, Surcharge Depends on Section 301, Don’t Split Rolls!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Fabric-backed plastic sheet | 5907.00.15.00 |
Misclassify as 3926... → 22.8% vs 43% (Risk of audit/penalty) |
| Pure plastic PE sheet | 3926.90.99.89 |
Misclassify as 5907... → Overpay tax unnecessarily |
| Bitumen-coated roofing roll | 6807.10.00.00 or 6807.90.00.10 |
Misclassify as plastic → Severe penalty, potential seizure |
| Mixed shipment (Textile + Plastic) | Declare Separately | Combine into one line → Customs may reject or reclassify all |
📌 Critical Advice:
- Do not simply declare as "Waterproof Film". You MUST specify the primary material.
- If the film is colored, ensure the color is mentioned in the description, but color does NOT change the HS Code.
- Section 301 (25%) applies to Ch 59, Ch 68, and partially to Ch 39. Ch 39 (General Plastic) has a lower 301 surcharge (7.5%). Choose the correct Ch 39 code if applicable to save 17.5% in duties!
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Colors | Provide color codes and Pantone references. Ensure the base material remains consistent. |
| Self-Adhesive Waterproof Film | If it has adhesive, ensure it’s still a "film". Adhesives might push it to other chapters. Check 3926.90 specifically. |
| Roofing Membrane | If it contains bitumen, use 6807.... If it’s just plastic with a gravel top, use 3926.... |
| Small Samples (<$800) | ❌ De Minimis Exemption Denied. All codes listed above are deny_de_minimis. Even small shipments are taxed. |
🌍 V. Global Major Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 (Plastic) |
22.8% | No specific cert required | Lowest total tax for pure plastic. Avoid Ch 59/68 if possible due to 25% surcharge. |
| 🇺🇸 USA | 5907.00.15.00 (Textile) |
43.0% | No specific cert required | High tax. Only use if truly textile-backed. |
| 🇨🇳 China | 3926.90.99.89 |
5% | RoHS (if electronic-related) | No Section 301. Low cost. |
| 🇪🇺 EU | 3920.99 or 5911 |
0%~6.5% | REACH, RoHS | No additional surcharges. |
| 🇬🇧 UK | 3926.90 |
0%~6.5% | UKCA, REACH | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and 122 Clause surcharges.
- Optimization Strategy: If your product is a pure plastic film, ensure you use the3926.90.99.89code to minimize the 301 surcharge to 7.5% instead of 25%.
- Textile-backed films will always face 43% total duty. Consider material substitution if cost is critical.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring a Textile-backed film as Pure Plastic (3926...)
👉 Consequence: Customs will audit the composition. If found false, penalty + back duty + interest. The difference is 20.2%!
❌ Error 2: Declaring a Pure Plastic film as Textile (5907...)
👉 Consequence: You overpay 20.2% in duties. No refund process is easy.
❌ Error 3: Ignoring the 122 Clause
👉 Consequence: All these HS codes have a 10% 122 Clause surcharge. Forgetting this leads to underpayment and customs hold.
❌ Error 4: Vague Description "Waterproof Material"
👉 Consequence: CBP (Customs and Border Protection) will reclassify based on their interpretation, likely choosing the highest duty code (5907 or 6807).
✅ Correct Declaration Example:
"Colored Waterproof Film, Material: 100% Polyethylene (Plastic), No Textile Backing, Used for Packaging, Model ABC, HS Code: 3926.90.99.89"
🎯 VII. Conclusion: Precise Classification, Cost Control, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Plastic Base? Code 3926. Textile Base? Code 5907. Bitumen? Code 6807."
🔹 "Section 301 is 7.5% for Plastic, 25% for Textile/Bitumen. Save 17.5%!"
🔹 "No De Minimis. No Excuses. Declare Accurately."
📌 Pro Tip:
If your Colored Waterproof Film is made in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption or lower tariffs.
Recommendation: Apply for Advance Ruling (CBP Ruling) before shipping large volumes. This provides legal certainty on the HS Code and prevents surprise duties at the border.
📣 Immediate Action:
📞 Contact a Professional Broker + Provide Material Composition Report + Apply for HS Code Advance Ruling
🚀 Ensure Your Colored Waterproof Film Passes Customs Efficiently, Maximizing Your Profit Margin!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure Profit!
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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。