Flexible Plastic Flame Retardant Film
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 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 6303922050 | 28.8% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Flexible Plastic Flame Retardant Film (and Plastic Fire Curtains)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Films"?
Flexible Plastic Flame Retardant Film is a functional polymer material designed to resist ignition and slow down flame spread. In international trade, the classification depends heavily on its physical form (membrane vs. curtain) and functional application (UV protection vs. Fire safety), even if the base material is similar.
1. Flexible Plastic UV/General Films:
Usually classified under Chapter 39 (Plastics and Articles Thereof), specifically under "Other plates, sheets, film, foil and strip." The key determinant here is whether it fits the description of "self-adhesive" or "non-foam/non-reinforced."
2. Plastic Fire Curtains:
If the product is specifically designed and shaped as a "curtain" (vertical hanging fire barrier) rather than a flat sheet, it may fall under Chapter 63 (Other Made Up Textile Articles), specifically "Other made up articles."
⚠️ Key Distinction Point:
- If it is a flat sheet/film (used for window tinting, packaging, or protective coating) →归入 Chapter 39 (HS Codes starting with3919or3920).
- If it is a curtain (specifically a fire curtain assembly or fabric-like sheet) → 归入 Chapter 63 (HS Code starting with6303).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the precise classifications for "Flexible Plastic Flame Retardant Film" and related plastic films:
| HS Code | Product Description | Application Scenario | Tax Rate Detail |
|---|---|---|---|
| 3919.90.50.60 | Flexible plastic anti-UV film, plastic material, film form, matches "Other self-adhesive plastic flat products" | Self-adhesive window films, protective laminates | 40.8% (Base 5.8% + Section 301 25% + Sec 122 10%) |
| 3919.90.50.40 | Flexible plastic anti-UV film, plastic material, film form, fits "Plastic flat product description" | Non-adhesive flat plastic sheets/films | 40.8% (Base 5.8% + Section 301 25% + Sec 122 10%) |
| 3920.59.10.00 | Flexible plastic anti-UV film, plastic material, film form, use is anti-UV, fits "Plastic non-foam/non-reinforced sheets/film/foil" | General purpose plastic films, UV-blocking layers | 41.0% (Base 6.0% + Section 301 25% + Sec 122 10%) |
| 3920.99.20.00 | Flexible plastic anti-UV film, plastic material, film form, fits "Non-cellular plastic and flexible film/strip/sheet characteristics" | General flexible plastic films, non-specialized | 39.2% (Base 4.2% + Section 301 25% + Sec 122 10%) |
| 6303.92.20.50 | Plastic Fire Curtain, curtain form, plastic material, fits "Material attributes under other categories" | Fire safety curtains, flame-retardant drapes | 28.8% (Base 11.3% + Section 301 7.5% + Sec 122 10%) |
🔍 Critical Reminder:
- Form Matters: The term "Film" usually points to 3919/3920. The term "Curtain" points to 6303. Misclassifying a fire curtain as a plastic film (or vice versa) can lead to significant duty discrepancies and customs delays.
- Highest Risk: The "Anti-UV" films (3919/3920) have higher base duties (5.8%-6.0%) compared to the general plastic film (4.2%) or the curtain (11.3% base but lower additional tariffs).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply as per the provided data (Section 301 & Section 122 surcharges active)
🎯 1. 3919.90.50.60 & 3919.90.50.40 —— Flexible Plastic Films (Self-Adhesive/Flat)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de minimis) |
| Legal Basis Path | USITC:3919.90.50.60 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- These codes cover self-adhesive and other flat plastic films.
- The combination of 5.8% + 25% + 10% = 40.8% makes this a high-duty category.
- Even if the product is "Flame Retardant," if it is physically a film and not a curtain, it likely falls here (or 3920 series).
🎯 2. 3920.59.10.00 —— Flexible Plastic Films (Non-Foam/Non-Reinforced)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.59.10.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Note:
- This is the highest duty rate in the list (41.0%).
- It applies to "Other plates, sheets, film..." that are not self-adhesive and do not fit the 3919 description.
- If your flame retardant film is not self-adhesive, this is likely the default code, but check if 3920.99.20.00 applies for a lower rate.
🎯 3. 3920.99.20.00 —— General Flexible Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.99.20.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Optimization Tip:
- If your product can be classified here (as a general non-cellular flexible plastic film), you save 1.8% compared to 3920.59.10.00.
- This requires proving it doesn't fit the specific "anti-UV" or "special purpose" subheadings that push it to 3920.59.10.00.
🎯 4. 6303.92.20.50 —— Plastic Fire Curtains (LOWEST TARIFF)
| Item | Content |
|---|---|
| Base Tariff | 11.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 28.8% |
| Tax Calculation | CIF Value × 28.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:6303.92.20.50 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Strategic Advantage:
- 28.8% is significantly lower than the film rates (39.2% - 41.0%).
- Condition: The product MUST be manufactured and presented as a curtain (e.g., with hemming, grommets, or specific fire-curtain characteristics).
- If it is just a "flame retardant plastic sheet" used loosely as a curtain, customs may reclassify it as a film (Chapter 39), triggering the higher 40%+ tax.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (e.g., PVC, PE), Thickness, Flame Retardant Standard (e.g., UL94 V-0), Form (Film vs. Curtain). |
| ✅ Product Photos | ✔️ | Clear images showing edges (hemmed/grommeted = Curtain; Cut edges = Film). |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code intent. Use "Plastic Fire Curtain" for 6303, not "Plastic Sheet." |
| ✅ Flame Retardancy Test Report | ✔️ | Proof of fire resistance (e.g., UL 94, ASTM E84) to justify "Fire Retardant" claims. |
| ✅ Packing List | ✔️ | Weight and dimensions. |
| ✅ Origin Certificate (CO) | ✔️ | If not from China, to claim potential exemptions (though 301/122 apply broadly). |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Form Dictates Code, Curtain Saves Money!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Flat Sheet with flame retardant additives | 3920.99.20.00 (39.2%) or 3919.90.50.60 (40.8%) |
Call it "Curtain" | Customs reclassifies → Penalty + Back Tax |
| Hemmed/Grommeted Fire Barrier | 6303.92.20.50 (28.8%) |
Call it "Plastic Film" | Higher duty paid unnecessarily |
| Self-Adhesive Roll | 3919.90.50.60 (40.8%) |
Call it "Non-adhesive" | Misclassification → Audit Risk |
| Non-Cellular, Non-Reinforced | 3920.59.10.00 (41.0%) |
Call it "Foam" | Foam has different rules; misstatement leads to denial |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Is it a "Curtain" or "Film"? | If it is sold for window covering or fire safety as a hanging barrier, argue for 6303. If it is a roll of material for further processing, use 3920. |
| Multi-Function Product | If it is both UV-protective AND Flame Retardant, choose the code that best describes its principal function. If UV is primary, consider 3920.59.10.00. If Fire Safety is primary and form is curtain, use 6303. |
| Origin Diversification | If produced in Vietnam, Malaysia, or Mexico, check for IEEPA exemptions or lower Section 301 rates. The provided data assumes China origin. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6303.92.20.50 (Curtain) |
28.8% | UL 94, NFPA Standards | Best Rate if form is curtain. Film rates are ~40%. |
| 🇺🇸 USA | 3920.99.20.00 (Film) |
39.2% | UL 94 | Higher duty for flat films. |
| 🇨🇳 China | 3920.99.20.00 |
~5-10% | CCC (if applicable) | Lower import duty, no Section 301. |
| 🇪🇺 EU | 3920.99.90 |
0-6% | REACH, RoHS | No Section 301/122. Lower base duties. |
| 🇯🇵 Japan | 3920.99.00 |
~3-5% | PSE (if electrical) | Competitive tariff. |
📌 Conclusion:
- USA is the most complex market due to Section 301 (25%) and Section 122 (10%) surcharges.
- Form Classification is Critical: Switching from "Film" (Chapter 39) to "Curtain" (Chapter 63) can save 11-12% in duty.
- Ensure your product description and physical attributes (hemming, grommets, packaging) support the "Curtain" classification if aiming for the lower rate.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Calling a flat plastic sheet a "Fire Curtain" to get the 28.8% rate.
👉 Consequence: Customs rejects it as misclassification. Reclassifies to 3920.xxxx → Tax jumps to 39-41% + Penalties.
❌ Error 2: Using 3919 (Self-adhesive) for a non-adhesive film.
👉 Consequence: Customs demands proof of adhesive backing. If none exists, reclassification to 3920 → Delay + Potential Fine.
❌ Error 3: Ignoring Section 122 Tariff (10%).
👉 Consequence: Under-declaring tax. Section 122 applies to most Chinese plastic imports. Must include in CIF calculation.
✅ Correct Approach:
- For Curtains: "Plastic Fire Curtain, 2m x 3m, Hemmed Edges, Flame Retardant, UL94 V-0 Certified, Model FC-100" → 6303.92.20.50
- For Films: "Flexible Plastic Film, Flame Retardant, Non-Adhesive, 0.5mm Thickness, Roll Packaging, Model FF-200" → 3920.99.20.00
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mnemonic:
🔹 "Form is King: Curtain = 28.8%, Film = 39-41%."
🔹 "Don't Guess the Code: Check Hemming, Check Adhesive, Check Thickness."
📌 Pro Tip:
If your product is not from China, check if it qualifies for USMCA (Mexico/Canada) or ASEAN FTAs to reduce or eliminate Section 301 duties.
For China-origin goods, pre-classification rulings or consulting with a licensed customs broker is highly recommended to justify the "Curtain" vs. "Film" distinction.
📣 Immediate Action:
📞 Verify product form (Hemmed? Grommeted?) → Choose 6303 if yes, 3920 if no.
📝 Prepare Flame Retardancy Test Reports.
🚀 Clear Customs Smoothly, Maximize Profit Margins!
✨ Professional Customs Clearance Starts with Precise 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。
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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
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