Frosted Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🌫️ Frosted Film (磨砂膜)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Frosted Film"?
"Frosted Film" refers to plastic or polymer sheets/films that have been treated (physically, chemically, or mechanically) to create a translucent, diffuse surface texture. In international trade, it is primarily classified as Plastic Films and Sheets.
Key Distinctions for Classification: * Self-Adhesive Nature: Does the film have an adhesive backing? If yes, it leans towards Heading 3919 (Self-adhesive plates/sheets/film). * Structure: Is it a single layer, or is it laminated/compound? If it is a multi-layer compound not classified elsewhere, it leans towards Heading 3920 (Other plates, sheets, film, foil and strip, of plastics). * Material: Is it PVC or PET? This affects specific sub-codes within 3920.
⚠️ Critical Classification Point:
- If it is Self-Adhesive → Look at 3919.
- If it is Non-Adhesive (Standalone) → Look at 3920.
- "Frosted" is a surface treatment, not a material change. It does not change the chemical nature of the plastic but affects the visual property (translucency vs. transparency).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the precise HS Codes and their logical justifications for Frosted Film.
| HS Code | Product Description | Logical Justification & Scenario | Tax Rate |
|---|---|---|---|
3919.90.50.40 |
Frosted Film, Self-Adhesive, Other | Justification: The summary states "Morphology: Film/Sheet, Material: Plastic/Polymer." It falls under "Other self-adhesive plastic plates, sheets, film, tape." It is a generic self-adhesive frosted film. | 40.8% |
3920.99.10.00 |
Frosted Film, Non-Adhesive, Composite/Laminated | Justification: Material is plastic; morphology is film/sheet. It is classified as a non-cellular, unreinforced composite/laminated product. This is for standalone films that are not self-adhesive and not single-layer PVC/PET. | 41.0% |
3919.90.50.60 |
Frosted Film, Self-Adhesive, Specific Polymer Type | Justification: Fits the characteristics of plastic self-adhesive films. Like 3919.90.50.40, it is self-adhesive, but this specific code may target a slightly different polymer composition or manufacturing standard under the "Other" category. | 40.8% |
3920.51.10.00 |
Frosted Film, PET/PVC Based, Non-Adhesive | Justification: Material is polymer (specifically implied PET or PVC). Morphology is film. It fits the description of non-foamed, non-reinforced plates, sheets, film, foil, and strip. This is likely a high-clarity or specific-grade frosted sheet. | 41.0% |
3919.10.20.55 |
Anti-Wear Sticker (Frosted Variant) | Justification: Specifically described as an Anti-Wear Sticker. Morphology is self-adhesive flat shape. Material is likely plastic/film. Classified under Other plastic self-adhesive tapes. Note: This is specifically for stickers with wear resistance, not just plain film. | 40.8% |
🔍 Key Reminder:
- Self-Adhesive vs. Non-Adhesive is the biggest divider between 3919 and 3920.
- Composite/Laminated status pushes non-adhesive films into 3920.99.
- Specific Materials (PET/PVC) may have dedicated sub-codes under 3920.51.
- "Anti-Wear" implies a functional coating or specific application, which may trigger the 3919.10 (Tapes/Stickers) category.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Includes subsequent imports)
All HS Codes listed above attract the same tax structure due to the China-US trade context.
🎯 Unified Tariff Structure for All Frosted Film HS Codes
| Tax Component | Rate | Legal Basis / Description |
|---|---|---|
| Base Tariff | 5.8% - 6.0% | Standard Most Favored Nation (MFN) rate for plastic films/stickers. - 3919.90.50.x: 5.8% - 3920.99.10.00 / 3920.51.10.00: 6.0% |
| Section 301 Tariff | +25.0% | USITC Footnote 9903.88.01. This is the "Trade War" tariff on Chinese goods. Applies to almost all plastic films from China. |
| IEEPA Tariff (Section 122 / EO 14070) | +10.0% | International Emergency Economic Powers Act. Additional 10% tariff on Chinese imports, effective from late 2025. |
| Total Effective Rate | 40.8% - 41.0% | Sum of Base + 301 + IEEPA. |
| Calculation Base | CIF Value | (Cost, Insurance, and Freight) |
| De Minimis Exemption | ❌ NO | Not eligible for Section 321 (De Minimis) exemption. High-value industrial materials are excluded. |
| Legal Path | IEEPA:9903.01.25 → USITC:[HS Code] → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% is the standard Section 301 duty on Chinese plastics.
- The 10% is the additional IEEPA tariff targeting Chinese goods.
- The Base Duty varies slightly (5.8% vs 6.0%) depending on the specific HS sub-code precision.
- Total Tax is extremely high (~41%). This significantly impacts profit margins. Clearance accuracy is vital to avoid over-taxation or audits.
🛠️ IV. Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (e.g., PET, PVC, PE), Thickness, Width, Roll Length, Surface Treatment (Frosted/Matte), Adhesive Type (if applicable). |
| ✅ Composition Statement | ✔️ | If laminated, list each layer. "Composite/Laminated" classification requires proof of structure. |
| ✅ Product Photos | ✔️ | Clear images showing the frosted texture, edge cross-section, and any adhesive backing. |
| ✅ Commercial Invoice | ✔️ | Must specify: "Frosted Plastic Film" or "Self-Adhesive Frosted Film", Not just "Film". Include HS Code. |
| ✅ Packing List | ✔️ | Weight, dimensions, number of rolls/boxes. |
| ✅ Certificate of Origin | ✔️ | Required for US Customs to apply the correct Section 301 rate. |
✅ 2. Declaration Tips (Critical Keywords)
🔥 "Material + Form + Function + Adhesion"
| Scenario | Correct Declaration | Wrong Declaration | Risk |
|---|---|---|---|
| Self-Adhesive Film | "Frosted Self-Adhesive Plastic Film, PET, No Adhesive Backing" (Wait, it IS adhesive) → "Frosted Self-Adhesive Plastic Film, PET, with Pressure-Sensitive Adhesive" | "Plastic Film" | Ambiguity leads to inspection. |
| Non-Adhesive Film | "Frosted Non-Adhesive Plastic Sheet, Laminated, PET/PVC" | "Plastic Film" | Might be misclassified as simpler film (lower tax) or rejected. |
| Anti-Wear Sticker | "Frosted Anti-Wear Plastic Sticker, Self-Adhesive" | "Plastic Sticker" | Needs specific functional description. |
| Generic "Film" | "Frosted Matte Finish Plastic Film" | "Film" | Too vague. Customs will detain. |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| Laminated Films | If the film is laminated (e.g., PET + PE), declare as Composite. Use 3920.99.10.00. Do not declare as single-layer PET. |
| OEM/Custom Size | Provide order specs. If cut to specific sizes for a machine, ensure it doesn't look like a "part" of machinery (which might have different duties). |
| High Value | Given the 41% tax, ensure the CIF value is accurate. Undervaluation triggers severe penalties. Overvaluation is also risky. |
| Pre-Ruling | Strongly Recommended: Apply for an Advance Ruling from US CBP to confirm the HS Code (3919 vs 3920) and tax liability before shipment. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.40 / 3920.99.10.00 |
40.8% - 41.0% | High Tax. Section 301 + IEEPA 10%. No de minimis. |
| 🇨🇳 China | 3919.90.50 / 3920.99 |
5% - 6% | Import duty only. No additional tariffs. |
| 🇪🇺 EU | 3920.62.10 (if PET) / 3919.90 |
~4.5% - 6.5% | Standard MFN. No Section 301 equivalent. |
| 🇬🇧 UK | 3920.62.10 |
~4.5% - 6.5% | Post-Brexit tariff. No US-style additional tariffs. |
📌 Conclusion:
- USA is the most expensive market due to political tariffs.
- EU/UK are significantly cheaper (~5-6% vs ~41%).
- If importing into the US, cost optimization is critical. Consider supply chain diversification (e.g., sourcing from Vietnam or Thailand) if volume is high, to avoid Section 301.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Self-Adhesive" films as "Non-Adhesive" to avoid 3919.
👉 Consequence: Customs will inspect, find adhesive, and reclassify with penalties + back taxes.
❌ Error 2: Declaring "Laminated" films as single-layer PET.
👉 Consequence: Misclassification. Single-layer PET might have a different base rate, but the Section 301 tax remains 25%. However, accuracy is required to avoid fines.
❌ Error 3: Ignoring the 10% IEEPA Tariff.
👉 Consequence: Budget miscalculation. Many importers forget the 10% and only plan for 25%+Base. Total is 41%.
❌ Error 4: Using generic terms like "Decorative Film".
👉 Consequence: Customs will ask for detailed specs. Delays.
✅ Correct Approach:
"Frosted Self-Adhesive Plastic Film, 0.1mm thick, PET material, with Pressure-Sensitive Adhesive, Roll Format, HS Code 3919.90.50.40"
🎯 VII. Conclusion: Professional Declaration, Cost Control
🎯 Key Takeaway:
🔹 "Frosted" is just a finish. Adhesion and Layering define the Code.
🔹 "Self-Adhesive" = 3919. "Non-Adhesive/Laminated" = 3920.
🔹 "Total Tax ~41%". Budget accordingly. No De Minimis.
📌 Action Item:
- Verify Adhesion: Does it stick?
- Verify Layers: Is it one material or laminated?
- Apply for Pre-Ruling: Confirm HS Code with US CBP.
- Calculate Landed Cost: Include 41% tax in your pricing model.
✨ Precise Classification, Smooth Clearance, Protected Margins!
💼 Every percent of tax saved is pure profit 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。