High Stability Color Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎨 High Stability Color Film (彩色印刷用薄膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Import
Product: High Stability Color Film
Material: Plastic (Plastics and Articles Thereof)
Form: Film (Flat, Rolled, or Sheet)
Application: High-precision Color Printing, Packaging, Industrial Coating
⚠️ Critical Note:
This product is classified under Chapter 39 (Plastics and Articles Thereof). The specific HS Code depends on the polymer composition (e.g., generic plastic vs. acrylic/acrylate polymers). The US imposes significant additional tariffs (Section 301 and Section 122) on Chinese-origin plastics.
📦 I. HS Code Classification Matrix (2026 Latest Tariff Data)
Based on the provided dataset, there are 4 distinct HS Codes for this product, depending on the precise chemical composition and manufacturing process.
| HS Code | Product Description (Summary) | Material Composition | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
| 3921.90.40.90 | Color printing film; Form: Film; Material: Plastic | Generic Plastic | 39.2% | Base: 4.2% + Sec 301: 25.0% + Sec 122: 10% |
| 3921.90.50.50 | Color printing film; Form: Film; Material: Plastic | Generic Plastic | 39.8% | Base: 4.8% + Sec 301: 25.0% + Sec 122: 10% |
| 3920.59.10.00 | Color printing film; Form: Film; Material: Acrylic/Related Polymers | Acrylic or Similar Polymers | 41.0% | Base: 6.0% + Sec 301: 25.0% + Sec 122: 10% |
| 3920.99.20.00 | Color printing film; Form: Film; Material: Other Plastics | Other Plastics (Non-acrylic, Non-generic) | 39.2% | Base: 4.2% + Sec 301: 25.0% + Sec 122: 10% |
🔍 Key Distinction Logic: * 3920 vs. 3921: * 3920 typically refers to plates, sheets, film, etc., of unworked or simply prepared plastics (often non-cellular, non-reinforced). * 3921 refers to other plates, sheets, etc., of plastics (including cellular plastics, laminates, etc.). * Acrylic (3920.59.10.00): If the film is made primarily of acrylic or related polymers, it falls here. This has the highest base rate (6.0%) and thus the highest total tax (41.0%). * Generic Plastic (3921.90.40.90 / 3921.90.50.50): If the plastic type is not specifically acrylic, it likely falls under 3921.90. The difference between .40.90 and .50.50 is minor in base rate (4.2% vs 4.8%), leading to a 0.6% difference in total tax. * Other Plastics (3920.99.20.00): If it doesn't fit 3920.59 (Acrylic) or 3921.90, it may be classified as "Other" under 3920.99.20.00.
💰 II. Detailed Tariff Breakdown & Legal Basis (US Market)
Country of Origin: China (CN)
Destination: United States (US)
Effective Date: Current as of 2025/2026 Trade Policy
🎯 1. High Stability Color Film (Plastic - Generic)
HS Code: 3921.90.40.90 or 3921.90.50.50
| Item | Details |
|---|---|
| Base Duty (MFN) | 4.2% (3921.90.40.90) or 4.8% (3921.90.50.50) |
| Section 301 Duty | +25.0% (List 4A/B - Plastics and Articles Thereof) |
| Section 122 Duty | +10.0% (Specific provision for certain Chinese imports) |
| Total Combined Rate | 39.2% or 39.8% |
| De Minimis Exemption? | ❌ NO (Values > $800 are subject to full duty + additional duties) |
| Legal Path | HTSUS:3921.90.40.90 → 301 List: 9903.88.03 → 122 Provision: 9903.01.25 |
📌 Explanation:
- The 25% Section 301 tariff is applied to most plastic products from China to protect US manufacturing.
- The 10% Section 122 tariff is an additional layer for specific Chinese goods.
- Total Impact: For every $10,000 CIF value, you pay $3,920–$3,980 in duties alone.
🎯 2. High Stability Color Film (Acrylic/Related Polymers)
HS Code: 3920.59.10.00
| Item | Details |
|---|---|
| Base Duty (MFN) | 6.0% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Combined Rate | 41.0% |
| De Minimis Exemption? | ❌ NO |
| Legal Path | HTSUS:3920.59.10.00 → 301 List: 9903.88.03 → 122 Provision: 9903.01.25 |
📌 Explanation:
- Acrylic films often face higher base duties due to their specialized chemical nature.
- This is the most expensive classification among the options.
- Total Impact: For every $10,000 CIF value, you pay $4,100 in duties.
🎯 3. High Stability Color Film (Other Plastics)
HS Code: 3920.99.20.00
| Item | Details |
|---|---|
| Base Duty (MFN) | 4.2% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Combined Rate | 39.2% |
| De Minimis Exemption? | ❌ NO |
| Legal Path | HTSUS:3920.99.20.00 → 301 List: 9903.88.03 → 122 Provision: 9903.01.25 |
🛠️ III. Customs Clearance Strategy & Best Practices
✅ 1. Essential Documentation for Clearance
| Document | Requirement | Why It Matters |
|---|---|---|
| Commercial Invoice | Must clearly state: "High Stability Color Film," Material Composition (e.g., "PP," "PET," "Acrylic"), and HS Code. | Customs uses this to determine if it's Acrylic (3920) or Generic Plastic (3921). |
| Product Specification Sheet | Detail polymer type, thickness, width, and printing characteristics. | Helps CBP distinguish between 3920 (unprocessed) and 3921 (processed/laminated). |
| Certificate of Origin (CO) | Must be issued by Chinese authorities. | Required to assess Section 301 and Section 122 duties. If origin is Vietnam/Malaysia, duties may be lower! |
| Bill of Lading (B/L) | Consistent with invoice description. | Mismatches cause delays. |
| Importer Security Filing (ISF) | Filed 24 hours before loading. | Mandatory for US ocean imports. Failure = $5,000 penalty per violation. |
✅ 2. Classification Optimization Tips
🔥 Strategy: "Know Your Polymer!"
| Scenario | Recommended Action | Potential Savings |
|---|---|---|
| Material is Acrylic | Accept 41.0% rate. No easy workaround unless origin changes. | None |
| Material is Generic Plastic | Use 3921.90.40.90 (39.2%) instead of 3921.90.50.50 (39.8%) if possible. |
0.6% savings |
| Material is "Other" | Ensure it doesn't fit 3920.59 (Acrylic). If it does, you’ll pay 41.0%. | Avoid 41.0% rate |
| Origin is NOT China | Source from Vietnam, Thailand, or Mexico. | DRAMATIC SAVINGS! Duties may drop to 0-5% if free trade agreements apply. |
✅ 3. Common Pitfalls & How to Avoid Them
| Mistake | Consequence | Solution |
|---|---|---|
| Misclassifying Acrylic as Generic Plastic | CBP re-classes to 3920.59.10.00 → You owe 41.0% instead of 39.2%. Plus penalties! | Always specify material in technical data. |
| Ignoring Section 122 | Underpaying duties by 10%. CBP audits will trigger back payments + interest. | Ensure 10% is calculated in your landed cost model. |
| Using "Plastic Film" Vaguely | CBP applies highest possible duty or holds shipment for further review. | Use precise terms: "PET High Stability Color Printing Film." |
| Failing to File ISF | $5,000 fine per container. | Use automated filing systems. |
🌍 IV. Global Market Comparison (2026 Outlook)
| Country/Region | HS Code | Total Duty Rate | Key Notes |
|---|---|---|---|
| 🇺🇸 United States | 3921.90.40.90 / 3920.59.10.00 | 39.2% – 41.0% | Heavy Section 301 + 122 tariffs. High cost for Chinese origin. |
| 🇨🇳 China | 3921.90.40.90 | ~4.2% – 6.0% | Low import duties. No Section 301/122. |
| 🇪🇺 European Union | 3921.90.40.90 | 0% – 6.0% | No Section 301. VAT applies separately. |
| 🇬🇧 United Kingdom | 3921.90.40.90 | 0% – 6.0% | Post-Brexit tariffs. No US-style extra duties. |
| 🇨🇦 Canada | 3921.90.40.90 | 0% – 6.25% | CUSMA may allow 0% for Mexican/US-sourced films. |
📌 Conclusion:
The US is the most expensive market for importing Chinese high-stability color films due to the combined 35-41% duty rate.
- Cost Saving Strategy: Consider diversifying supply chains to Southeast Asia (Vietnam, Thailand) where possible, or explore FTZ (Foreign Trade Zone) entry to defer duties.
📌 V. Final Recommendations for Importers
-
Pre-Clearance Ruling:
File a CBP Application for Pre-Limitation Ruling with the exact product specifications. This legally binds CBP to the classified HS Code, protecting you from surprise audits. -
Landed Cost Calculation:
Always factor in 39.2–41.0% of the CIF value as duty. Do not use the base MFN rate (4.2–6.0%) for budgeting. -
Labeling Compliance:
Ensure all packaging clearly states:"High Stability Color Film, Material: [Specific Polymer], Made in China"
-
Insurance & Risk:
Given the high duty rate, consider duty drawback programs if you re-export the film or use it in manufacturing for export.
🎯 Pro Tip:
"Check the Polymer, Check the Origin!"
If your film is Acrylic, expect 41.0%. If Generic Plastic, expect 39.2–39.8%.
Chinese Origin = High Duty.
Non-Chinese Origin = Potential Savings.
📣 Immediate Action Item:
📞 Contact your Customs Broker to confirm the exact polymer type (Acrylic vs. PET/PP/PE).
📄 Request a Product Data Sheet from your supplier.
💡 Evaluate Supply Chain Alternatives to mitigate tariff risk.
✨ Smart Classification, Smarter Savings!
💼 Every percentage point saved is pure profit!
用户评价
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。