Film Positioning Card
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 7607196000 | 13.0% | CN | US | 官方文档 |
| 7607193000 | 23.2% | CN | US | 官方文档 |
| 3926909910 | 22.8% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🎯 Film Positioning Card (定位膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What is a "Film Positioning Card"?
A Film Positioning Card (often referred to as "定位膜" in Chinese trade contexts) is typically a thin, self-adhesive plastic or metal film used in industrial, medical, or electronic applications to ensure precise alignment during manufacturing or assembly processes. Its classification depends heavily on its material composition (plastic vs. metal) and form (self-adhesive roll/sheet vs. rigid card).
In international trade, it is most commonly classified under Chapter 39 (Plastics) or Chapter 76 (Aluminum), depending on the specific material structure. Below is the detailed breakdown based on the provided data.
📦 2. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Material Characteristic |
|---|---|---|---|
3919.90.50.60 |
Self-adhesive plastic plates, sheets, films, foil, other | Precision alignment films, industrial positioning tapes | ✅ Plastic (Self-adhesive) |
7607.19.60.00 |
Aluminum foil, of a thickness exceeding 0.2 mm, not backed | Aluminum positioning films, intermediate goods | ✅ Aluminum (Metal) |
7607.19.30.00 |
Other aluminum foil, not backed or only backed on one side | Metal foil films for positioning | ✅ Aluminum (Metal) |
3926.90.99.10 |
Other articles of plastics, other | Plastic positioning films, generic plastic products | ✅ Plastic (General) |
3926.90.99.50 |
Other articles of plastics, other (Medical positioning products) | Medical positioning films, specific plastic articles | ✅ Plastic (Medical/Specific) |
🔍 Key Distinction:
- Plastic-based films: If the positioning card is made of self-adhesive plastic material, it generally falls under 3919 (if self-adhesive) or 3926 (if non-adhesive or finished article).
- Aluminum-based films: If the material is aluminum foil, it falls under 7607.
- Adhesiveness is critical: Self-adhesive items usually go to 3919; non-adhesive plastic films may go to 3926 or 3920/3921 (though not listed in the provided data, the provided data focuses on 3926 for non-3919 cases).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs apply (including Section 301 and Section 122 surcharges)
🎯 1. 3919.90.50.60 —— Self-adhesive Plastic Film (Highest Surcharge Scenario)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote) |
| Section 122 Surcharge | +10.0% (IEEPA/China-specific) |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible (High tariff items usually excluded from de minimis) |
| Legal Basis Path | Base: 3919.90.50.60 → Sec301: +25% → Sec122: +10% |
📌 Explanation:
- This is the highest tax scenario among plastic-based options due to the 25% Section 301 tariff on most Chinese plastic products, plus an additional 10% Section 122 surcharge.
- Total cost impact is significant. Must be carefully calculated in pricing.
🎯 2. 7607.19.60.00 —— Aluminum Foil (Lowest Surcharge Scenario)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 13.0% |
| Tax Calculation | CIF Value × 13.0% |
| De Minimis Exemption | ❌ Likely Not Eligible (Check specific aluminum rules) |
| Legal Basis Path | Base: 7607.19.60.00 → Sec301: 0% → Sec122: +10% |
📌 Note:
- If the film is made of aluminum, the Section 301 surcharge may be 0% (depending on the specific aluminum tariff schedule at the time of import).
- Only the 10% Section 122 surcharge applies.
- This is the most cost-effective option if the product can be justified as an aluminum product.
🎯 3. 7607.19.30.00 —— Other Aluminum Foil (Mid-High Surcharge)
| Item | Content |
|---|---|
| Base Tariff | 5.7% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 23.2% |
| Tax Calculation | CIF Value × 23.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 7607.19.30.00 → Sec301: +7.5% → Sec122: +10% |
📌 Explanation:
- This code applies to aluminum foils that do not qualify for the 0% Section 301 rate.
- Total tax is 23.2%, which is moderate.
🎯 4. 3926.90.99.10 & 3926.90.99.50 —— Plastic Articles (Mid-Tariff)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 3926.90.99.10/50 → Sec301: +7.5% → Sec122: +10% |
📌 Note:
- These codes apply to non-self-adhesive plastic films or finished plastic articles (including medical positioning products).
- Total tax is 22.8%, which is lower than the self-adhesive plastic code (3919.90.50.60) due to a lower Section 301 surcharge (7.5% vs. 25%).
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (Plastic vs. Aluminum), thickness, width, and adhesiveness. |
| ✅ Product Photos (Clear) | ✔️ | Show the film, any backing, and adhesive layer. |
| ✅ Commercial Invoice | ✔️ | Clearly describe the product as "Positioning Film" or "Alignment Tape," specify material. |
| ✅ Packing List | ✔️ | Show net/gross weight and dimensions. |
| ✅ Material Certificate | ✔️ | If claiming aluminum, provide proof of aluminum content to justify 7607 classification. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Material is King: Plastic vs. Aluminum determines tax!"
| Scenario | Correct HS Code | Estimated Tax | Risk |
|---|---|---|---|
| Self-adhesive Plastic Film | 3919.90.50.60 |
40.8% | High tax. Ensure it’s truly self-adhesive. |
| Aluminum Foil Film | 7607.19.60.00 |
13.0% | Low tax. Must prove it’s aluminum. |
| Non-adhesive Plastic Film | 3926.90.99.10/50 |
22.8% | Moderate tax. Better than self-adhesive plastic. |
| Metal Foil (Other) | 7607.19.30.00 |
23.2% | Moderate tax. If not qualifying for 0% Sec301. |
📌 Critical Warning:
- Do NOT misdeclare an aluminum film as plastic to avoid higher tariffs. Customs may conduct material testing. If found misdeclared, face penalties + back taxes.
- Self-adhesive films are heavily scrutinized under 3919. Ensure the adhesive layer is genuine and not just a static cling or lightly coated film.
✅ 3. Special Cases
| Scenario | Recommendation |
|---|---|
| Medical Positioning Film | If used in medical devices, consider 3926.90.99.50. May require FDA documentation if sold as a medical device component. |
| Customized Rolls | If sold in rolls, ensure the description matches "rolls" in the invoice. |
| Origin Marking | Clearly mark "Made in China" on packaging to avoid origin disputes. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7607.19.60.00 |
13.0% | None specific | Best for aluminum. Plastic is 22.8%-40.8%. |
| 🇪🇺 EU | 3920.99 or 7607 |
~0-5% | CE, REACH | No Section 301/122 surcharges. |
| 🇨🇳 China | 3919.90 or 7607 |
~5-10% | CCC (if applicable) | No US-style surcharges. |
| 🇯🇵 Japan | 3920.99 or 7607 |
~0-5% | PSE (if electrical) | No major surcharges. |
📌 Conclusion:
- The US market is the most challenging due to Section 301 and Section 122 surcharges.
- Aluminum-based films (7607.19.60.00) are the most tax-efficient for US imports at 13%.
- Plastic films face 22.8%-40.8% taxes. Choose3926over3919if the product can be classified as non-self-adhesive or a finished article.
📌 6. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring self-adhesive plastic film as "Aluminum"
👉 Consequence: Customs material test fails → 40.8% tax + penalties.
❌ Error 2: Declaring aluminum film as "Plastic"
👉 Consequence: Unnecessary high tax (22.8%-40.8%) instead of 13%.
❌ Error 3: Omitting "Self-Adhesive" in description for 3919
👉 Consequence: Customs may reclassify to 3920 or 3926, leading to delays and potential back taxes.
✅ Correct Practice:
"Aluminum Positioning Film, 0.25mm, Non-Adhesive, Roll, For Industrial Alignment" →
7607.19.60.00
"Plastic Positioning Tape, Self-Adhesive, 0.1mm, Roll, Clear" →3919.90.50.60
🎯 7. Conclusion: Professional Declaration, Save Cost!
🎯 Key Takeaway:
🔹 "Check Material First: Aluminum = 13%, Plastic = 22.8%-40.8%."
🔹 "Self-Adhesive vs. Non-Adhesive: Critical for Plastic Classification."
📌 Action Items:
- Verify Material: Confirm if the film is plastic or aluminum.
- Check Adhesiveness: Determine if it’s self-adhesive.
- Select HS Code:
- Aluminum →
7607.19.60.00(Best)- Plastic (Non-Adhesive) →
3926.90.99.10/50(Better)- Plastic (Adhesive) →
3919.90.50.60(Worst)- Prepare Documents: Material certs, photos, clear invoice.
📣 Immediate Action:
📞 Contact your customs broker with product specs to confirm HS Code pre-ruling.
🚀 Optimize your supply chain by choosing aluminum-based films if possible to save ~28% in tariffs.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。