LCD 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 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3920620090 | 39.2% | CN | US | 官方文档 |
| 3920610000 | 40.8% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ LCD Film (LCD Protection Film) | 2026 US Customs & Taxation Master Guide
🌐 HS Code Classification, Tax Breakdown & Strategic Clearance Strategy for Plastic Films
🚀 Professional Guide for 2026 Trade Compliance
🖥️ I. Product Definition & Classification Logic
What is "LCD Film"?
LCD Film (Liquid Crystal Display Film) is a critical functional component used to protect, clean, or enhance the visual performance of LCD screens. In international trade, it falls under Chapter 39 (Plastics and Articles Thereof).
However, the exact HS Code depends on the material composition, form, and whether it is a standalone film or a kit.
⚠️ Critical Distinction for Customs:
- Is it a standalone plastic film? → Likely 3919, 3920, or 3926.
- Is it a "Set" (Film + Wipes + Cloth)? → Can shift to 3926.10.00.00 (Plastic Articles).
- Material Matters: Is it Polyester (PET), Polycarbonate (PC), or a generic plastic? This determines the sub-heading.
📦 II. Detailed HS Code Classification (2026 Data)
Based on the provided dataset, here is the authoritative breakdown of how LCD Films are classified and taxed.
📊 Classification Matrix: LCD Film Variants & Tax Rates
| HS Code | Product Description & Logic | Material/Form特征 | Total Tax Rate | Tax Composition Breakdown |
|---|---|---|---|---|
| 3919.90.50.60 | LCD Film (Plastic Film) • Fits "Plastic Flat Sheet/Film" category. • Logic: General purpose plastic film for protection. |
Plastic Flat Sheet/Film | 40.8% | • Base: 5.8% • Additional: 25.0% • Section 122: 10% |
| 3919.10.20.55 | LCD Film (Other Classification) • Plastic film form (Sheet/Film). • Logic: "Other" classification within flat plastic sheets. |
Plastic Film/Sheet | 40.8% | • Base: 5.8% • Additional: 25.0% • Section 122: 10% |
| 3920.62.00.90 | LCD Film (Polyester Film) • Specifically Polyester or related plastic film. • Logic: Rigid/semi-rigid plastic plate/sheet/film. |
Polyester / PC | 39.2% | • Base: 4.2% • Additional: 25.0% • Section 122: 10% |
| 3920.61.00.00 | LCD Film (Plastic Plate/Sheet) • Fits "Polyester/Polycarbonate" plastic plate/sheet/film. • Logic: Specific polymer types (PET/PC). |
Polyester / Polycarbonate | 40.8% | • Base: 5.8% • Additional: 25.0% • Section 122: 10% |
| 3926.10.00.00 | LCD Film Kit / Set • Crucial: A Set (e.g., Film + Squeegee + Cleaning Cloth). • Logic: "Other Plastic Articles". |
Plastic Set/Kit | 15.3% | • Base: 5.3% • Additional: 0.0% • Section 122: 10% |
💡 Key Insight:
If your product is sold as a "Kit" (Set), the tax rate drops dramatically to 15.3% because the 25% "Additional Tariff" (Section 301) does not apply to this specific sub-category in the provided data.
Standalone films (3919/3920) suffer the 40.8% burden.
💰 III. 2026 Tax Rate Deep Dive & Legal Basis
🇺🇸 Target Market: USA (Imports from China)
📅 Effective Date: 2026 (Based on current trends & provided data)
🔴 Scenario A: High Tax Rate (40.8%)
Applies to: Standalone LCD Films (Codes: 3919.90.50.60, 3919.10.20.55, 3920.61.00.00)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 5.8% | Harmonized Tariff Schedule (HTS) | Standard MFN duty for plastic films. |
| Additional Duty | 25.0% | Section 301 (U.S. Trade Representative) | "Trump Tariff" on Chinese goods. Applies to most plastics (3919/3920). |
| Section 122 Duty | 10.0% | Uyghur Forced Labor Prevention Act (UFLPA) / Section 122 | Specific anti-dumping/countervailing duties or national security measures. |
| TOTAL | 40.8% | Very High! Requires significant cost absorption or price increase. |
🟢 Scenario B: Moderate Tax Rate (39.2%)
Applies to: Polyester Films (Code: 3920.62.00.90)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 4.2% | HTS | Lower base duty for specific polymer types (Polyester). |
| Additional Duty | 25.0% | Section 301 | Same Section 301 penalty applies. |
| Section 122 Duty | 10.0% | Section 122 | Same national security/dumping measure. |
| TOTAL | 39.2% | Slightly lower due to a 1.6% lower base duty. |
🟢 Scenario C: Low Tax Rate (15.3%)
Applies to: LCD Film Kits (Code: 3926.10.00.00)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 5.3% | HTS | Standard duty for "Other Plastic Articles". |
| Additional Duty | 0.0% | No Section 301 | Critical Exemption! This category is not subject to the 25% Section 301 penalty in the provided data. |
| Section 122 Duty | 10.0% | Section 122 | Still applies (likely due to supply chain concerns). |
| TOTAL | 15.3% | HUGE SAVINGS! (25.5% difference from standalone films). |
🛠️ IV. Strategic Clearance Recommendations (Action Plan)
✅ 1. Packaging & Product Definition Strategy (The "Kit" Loophole)
- Strategy: Instead of shipping "LCD Film" (Standalone), consider packaging as an "LCD Protection Kit" (Film + Microfiber Cloth + Squeegee + Wipes).
- Why? If declared as a "Set" under 3926.10.00.00, you avoid the 25% Section 301 Additional Duty, saving 25.5% total tax (40.8% → 15.3%).
- Requirement: The items must be put up together for retail sale. Do not separate them in customs declaration.
✅ 2. Material Specification Precision
- Polyester (PET) vs. General Plastic:
- If your film is 100% Polyester, ensure the documentation explicitly states "Polyester Film" to potentially aim for 3920.62.00.90 (39.2% tax) rather than generic 3919 (40.8% tax).
- Action: Update your Product Spec Sheet to highlight "Polyethylene Terephthalate (PET)" or "Polycarbonate (PC)".
✅ 3. Documentation Checklist for Customs
| Document | Critical Content | Purpose |
|---|---|---|
| Commercial Invoice | Must state: "Plastic Protection Film" OR "LCD Protection Kit". | Determines HS Code (3919/3920 vs 3926). |
| Product Data Sheet | Explicitly list Material Composition (e.g., 99% PET, 1% Coating). | Prevents "Unknown Material" re-classification. |
| Packing List | List ALL components (Film, Cloth, Squeegee). | Validates "Kit" classification for 3926.10.00.00. |
| Bill of Materials | Show the cost breakdown of the kit components. | Proves the "Kit" nature, not just a film roll. |
✅ 4. Risk Mitigation
- ⚠️ Avoid "Generic" Descriptions: Do not simply write "Plastic Film". Customs officers will likely guess the code (3919/3920) and apply the 40.8% rate.
- ⚠️ Check Supply Chain: Ensure the Section 122 (10%) component is understood. This often relates to forced labor concerns (UFLPA) or anti-dumping. Ensure your factory is not on the "Blacklist" or provide a clear chain-of-custody.
- ⚠️ Pre-Arbitration: If possible, apply for a Binding Ruling from US Customs (CBP) confirming the "Kit" status under 3926.10.00.00 before shipment.
🌍 V. Global Market Comparison (Snapshot)
| Market | Recommended HS Code | Total Tax | Strategy |
|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 (Kit) | 15.3% | Pack as a Kit! Avoid standalone film codes. |
| 🇺🇸 USA | 3919.90.50.60 (Standalone) | 40.8% | Avoid unless price advantage is huge. |
| 🇪🇺 EU | 3920 (Plastic Film) | ~4-12% | No Section 301; standard duties apply. |
| 🇨🇳 China | 3920 / 3919 | ~5-10% | Low duties; focus on VAT. |
🎯 VI. Conclusion & Final Advice
🔥 The "Kit" Rule is King:
If you can legally bundle your LCD Film with accessories (cloth, squeegee), switch to HS Code 3926.10.00.00.
Result: You save 25.5% in total taxes (40.8% ➔ 15.3%). This is a massive margin improvement.📌 Final Checklist:
1. Packaging: Ensure Film + Accessories are sold as a set.
2. Invoice: Label as "LCD Protection Kit".
3. Material: Confirm Polyester/PC composition for potential 3920.62.00.90 (39.2%).
4. Compliance: Verify no UFLPA (Section 122) violations for your factory.
🚀 Move fast, classify correctly, and save 25.5% today!
Disclaimer: This guide is based on the provided 2026 tax data and general customs principles. Always consult a certified Customs Broker for final declaration.
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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。