Gold Foil Mask
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921110000 | 40.3% | CN | US | 官方文档 |
| 3921190010 | 41.5% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Gold Foil Protective Film (Gold Foil Masking Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 Part I: Product Definition & Classification: Do You Understand "Gold Foil Masking Film"?
The "Gold Foil Protective Film" (often referred to as Gold Foil Masking Film) is a specialized packaging or processing aid used primarily in the jewelry, decoration, or industrial gold leaf applications. It is not the gold foil itself, but a plastic/polymer film designed to protect, separate, or handle delicate gold foil sheets.
In international trade, it is classified as a plastic film. The key to correct classification lies in its composition, structure, and specific function: * Material: Typically Polyethylene (PE), Polypropylene (PP), Polyester (PET), or multi-layer laminates. * Form: Flat, thin plastic sheeting/film. * Function: Protective masking or backing.
⚠️ Critical Distinction:
- If it is a basic, uncoated, simple plastic film → Likely falls under 3920 or 3921.
- If it is self-adhesive (has glue/tape backing for masking) → Falls under 3919.
- If it has functional coatings (e.g., anti-static, heat-resistant) → May shift to 3920.99.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Characteristics |
|---|---|---|---|
| 3921.11.00.00 | Plastic films, sheets, foil, and planes, of polymers of ethylene, of a thickness exceeding 0.05 mm, not reinforced, laminated, supported or similarly combined with other materials, nor processed in any other way. | Basic PE/PP protective film, simple non-adhesive backing. | ✅ Basic Plastic Film ❌ No coating/adhesive |
| 3921.19.00.10 | Other plastic films, sheets, foil, and planes, of polymers of ethylene. | Specific polyolefin films, potentially with minor modifications but not fully adhesive or multi-layered functional films. | ✅ Polyolefin Film ❌ Not self-adhesive |
| 3920.99.10.00 | Other plates, sheets, film, foil and plane, of plastics, not cellular, not reinforced, laminated, supported or similarly combined with other materials, nor worked in any other way. | Multi-layer structures, PET/PE films with functional coatings (e.g., anti-static for gold foil handling). | ✅ Multi-layer/Coated ✅ Functional |
| 3919.90.50.60 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls of a width exceeding 20 cm, of other plastics. | Gold foil masking tape/film with adhesive backing for easy application and removal. | ✅ Self-Adhesive ✅ Tape/Film form |
| 3919.90.50.40 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls of a width exceeding 20 cm, of PET or PP. | Specifically PET or PP based self-adhesive films used for precise masking. | ✅ Self-Adhesive (PET/PP) ✅ Precise Masking |
🔍 Key Reminder:
- Self-Adhesive is the biggest differentiator. If the film has glue on one side to stick to surfaces, it MUST go to 3919. Misclassifying as 3920/3921 is a common error.
- If it is just a plain plastic sheet used to wrap gold foil (no adhesive, no complex coating), 3921 is likely correct.
💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing (Section 301 & IEEPA tariffs active)
🎯 1. 3921.11.00.00 – Basic Plastic Film (PE/PP, >0.05mm, Non-Adhesive)
| Item | Content |
|---|---|
| Base Rate | 5.3% (Ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% (Specific到中国/China origin surcharge) |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Applicable (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | HTSUS:3921.11.00.00 → USITC:Footnote 3 → IEEPA:Section 122 → Section 301 |
📌 Explanation:
- 5.3% Base: Standard MFN tariff for basic plastic films.
- 25% Section 301: Standard punitive tariff on most Chinese plastic articles.
- 10% Section 122: Specific surcharge for certain Chinese imports under IEEPA.
- Total 40.3%: High cost item. Requires strict origin documentation.
🎯 2. 3921.19.00.10 – Other Polyethylene Films
| Item | Content |
|---|---|
| Base Rate | 6.5% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3921.19.00.10 → Section 301 → IEEPA:122 |
📌 Note:
- Slightly higher base rate than 3921.11.
- Same high punitive tariffs apply.
🎯 3. 3920.99.10.00 – Multi-Layer/Coated Plastic Film (PET/PE)
| Item | Content |
|---|---|
| Base Rate | 6.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3920.99.10.00 → Section 301 → IEEPA:122 |
📌 Note:
- Common for high-quality gold foil backing films that need static control or heat resistance.
🎯 4. 3919.90.50.60 – Self-Adhesive Plastic Film (Other Plastics)
| Item | Content |
|---|---|
| Base Rate | 5.8% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3919.90.50.60 → Section 301 → IEEPA:122 |
📌 Note:
- If your product is a "masking tape" for gold foil, this is likely the code.
- Base rate is lower than non-adhesive films, but total impact is similar due to high surcharges.
🎯 5. 3919.90.50.40 – Self-Adhesive PET/PP Film
| Item | Content |
|---|---|
| Base Rate | 5.8% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3919.90.50.40 → Section 301 → IEEPA:122 |
📌 Note:
- Specific for PET or PP adhesive films.
- Ensures correct classification if material composition is known.
🛠️ Part IV: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (PE/PET/PP), Thickness, Adhesive vs. Non-Adhesive, Function (Protective/Masking) |
| ✅ Product Photos | ✔️ | Show roll, cut edge, and any adhesive side or coating. Label clearly "Gold Foil Protective Film". |
| ✅ Commercial Invoice | ✔️ | Use precise description: "Plastic Protective Film for Gold Foil, [Material], [Adhesive/Non-Adhesive]". Avoid vague terms like "Masking". |
| ✅ Packing List | ✔️ | Include gross/net weight. |
| ✅ Origin Certificate | ✔️ | Critical for proving China origin to apply correct IEEPA/301 rates. |
| ✅ HS Code Pre-Ruling (Optional but Recommended) | ✔️ | If unsure between 3919 (adhesive) and 3921 (non-adhesive), apply for advance ruling. |
✅ 2. Classification Tips (Key Rules)
🔥 "Adhesive to 3919, Plain to 3921; Coated to 3920, Be Specific!"
| Scenario | Correct HS Code | Incorrect Practice |
|---|---|---|
| Plain PE film (no glue, no coating) | 3921.11.00.00 |
Misclassifying as 3919 → Overpay (or underpay if wrong base) |
| Self-adhesive tape/film (has glue) | 3919.90.50.60 / .40 |
Misclassifying as 3921 → High Penalty (Misdeclaration) |
| PET film with anti-static coating | 3920.99.10.00 |
Misclassifying as 3921.11 → Base Rate Error |
| Gold Foil ITSELF | 7115.90.00.00 |
Do Not Confuse! This guide is for the plastic film, not the gold. |
✅ 3. Special Cases
| Case | Advice |
|---|---|
| Is it Gold Foil? | If the product IS gold leaf (71%), it goes to 7115.90.00.00 (Base ~10%, +301). This guide is for the protective plastic film. |
| Composite Packaging | If gold foil and plastic film are packed together as a set for retail, they may be classified based on the essential character. Usually, the foil determines it. |
| Small Samples | Even for samples, the 40%+ tariff applies. De Minimis ($800) does NOT apply to China-origin Section 301 goods. |
🌍 Part V: Global Market Comparison (2026)
| Country/Region | Recommended HS Code (Film Only) | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3921.11.00.00 / 3919.90.50.60 |
40.3% - 41.5% | High Section 301 + IEEPA. |
| 🇨🇳 China | 3921.11.00.00 / 3919.90.50.60 |
Varies (5-6%) | Low base rate, no punitive tariffs. |
| 🇪🇺 EU | 3920.99 / 3919.90 |
~5-6% | No Section 301 equivalent. |
| 🇬🇧 UK | 3920.99 / 3919.90 |
~5-6% | Post-Brexit, similar to EU. |
📌 Conclusion:
- USA is the most expensive market for these items due to the ~40% total tariff.
- Ensure your product description explicitly states "Plastic Film" and NOT "Gold" to avoid confusion with precious metals (71%).
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling it "Gold Mask" or "Gold Foil" in the description.
👉 Consequence: Customs may suspect it is precious metal (71%), leading to detention, valuation issues, and wrong HS code assignment.
✅ Fix: Use "Plastic Protective Film for Gold Foil".
❌ Error 2: Not declaring adhesive property.
👉 Consequence: If it’s adhesive but declared as non-adhesive (3921), it’s a misdeclaration. If non-adhesive but declared as adhesive (3919), you might pay wrong base rate.
✅ Fix: Clearly state "Non-Adhesive" or "Self-Adhesive" in the spec sheet.
❌ Error 3: Ignoring Section 122 & 301.
👉 Consequence: Underpaying duties, leading to audits and penalties.
✅ Fix: Always calculate Total Rate = Base + 25% + 10%.
🎯 Part VII: Conclusion: Precision in Classification, Savings in Compliance
🎯 Remember the Mantra:
🔹 "Adhesive = 3919, Plain = 3921, Coated = 3920.
🔹 "Total Duty ≈ 40%, No De Minimis, Check Origin!"
🔹 "Description Must Say 'Plastic Film', Not 'Gold'!"**
📌 Pro Tip:
If you are importing large volumes, consider applying for an HTSUS Exclusion under Section 301 if your specific product type was listed in the exclusion lists (though most plastics are not). Alternatively, explore Third-Country Transshipment carefully (but beware of anti-circumvention rules).
📣 Immediate Action:
📞 Contact your Customs Broker: Provide product samples/photos.
📄 Get a Binding Ruling: From CBP for certainty.
🚀 Ensure your Invoice reads: "Plastic Protective Film for Gold Foil, PE/PET, [Adhesive/Non-Adhesive]".
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Counts in High-Tariff Goods!
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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。