Low Texture Colored 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 |
商品图片
AI分析
🎨 Low Texture Colored Film (彩印薄膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition: What is "Low Texture Colored Film"?
Low Texture Colored Film refers to plastic films primarily used for color printing applications (such as packaging, labels, or graphic overlays). Key characteristics include: * Material: Plastic (Polymer-based). * Form: Thin sheets/films. * Feature: "Low Texture" implies a smooth surface suitable for high-resolution printing, distinguishing it from heavily embossed or textured industrial films. * Composition: Depending on the specific polymer (Acrylic vs. General Plastic), the HS code classification varies.
⚠️ Critical Distinction:
- If the film is made of Acrylic or related polymers →归入 3920.59.10.00
- If the film is made of Other Plastics (e.g., PET, PE, PP, PVC) →归入 3921.90.40.90, 3921.90.50.50, or 3920.99.20.00 based on exact chemical structure and use.
📦 II. HS Code Classification Matrix (2026 Tariff Book)
| HS Code | Product Description | Material / Characteristics | Total Tax Rate (US/CN) | Key Tax Components |
|---|---|---|---|---|
3921.90.40.90 |
Colored printing film, plastic | General Plastic | 39.2% | Base: 4.2% + Sec 301: 25.0% + 122: 10% |
3921.90.50.50 |
Colored printing film, plastic | General Plastic (Variant) | 39.8% | Base: 4.8% + Sec 301: 25.0% + 122: 10% |
3920.59.10.00 |
Colored printing film | Acrylic or related polymers | 41.0% | Base: 6.0% + Sec 301: 25.0% + 122: 10% |
3920.99.20.00 |
Colored printing film, other plastic | Other Plastic (Non-acrylic) | 39.2% | Base: 4.2% + Sec 301: 25.0% + 122: 10% |
🔍 Key Insight:
- Acrylic films incur the highest base duty (6.0%) and total tax (41.0%).
- General Plastic films have lower base duties (4.2%-4.8%) but still face significant附加税 (Additional Duties).
- All listed codes are subject to Section 301 (25%) and Section 122 (10%) tariffs for Chinese origin goods.
💰 III. Tariff Breakdown & Legal Basis (US Imports from China)
✅ Country of Origin: China (CN)
✅ Applicable Laws: Section 301 (Trade Expansion Act of 1962), Section 122 (Trade Act of 1974)
✅ Effective Date: Ongoing (Verify latest IEEPA updates for 2026)
🎯 1. 3920.59.10.00 – Acrylic-Based Printing Film (Highest Tax)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% (Ad Valorem) |
| Section 301 Additional | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 41.0% |
| Calculation | CIF Value × 41.0% |
| De Minimis Exemption? | ❌ No (Section 321 exemption does not apply to goods subject to Section 301/122 tariffs) |
| Legal Reference | HTSUS 3920.59.10.00 + USITC Footnote 9903.88.01 + IEEPA Orders |
📌 Why so high?
Acrylic polymers are considered higher-value synthetic materials. The 6% base duty reflects this. Combined with geopolitical tariffs, it becomes a high-cost import.
🎯 2. 3921.90.40.90 & 3920.99.20.00 – General Plastic Films
| Item | Detail |
|---|---|
| Base Tariff | 4.2% (Ad Valorem) |
| Section 301 Additional | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 39.2% |
| Calculation | CIF Value × 39.2% |
| De Minimis Exemption? | ❌ No |
📌 Note: These codes cover a wide range of non-acrylic plastics. Ensure the Material Safety Data Sheet (MSDS) or composition proof is available to prove it is not acrylic if claiming this lower rate.
🎯 3. 3921.90.50.50 – Other Plastic Films (Variant)
| Item | Detail |
|---|---|
| Base Tariff | 4.8% (Ad Valorem) |
| Section 301 Additional | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 39.8% |
| Calculation | CIF Value × 39.8% |
| De Minimis Exemption? | ❌ No |
🛠️ IV. Customs Clearance Strategy & Compliance
✅ 1. Required Documentation Checklist
| Document | Requirement | Purpose |
|---|---|---|
| Commercial Invoice | Must state "Low Texture Colored Film for Printing" | Clear description for CBP |
| Product Specification Sheet | Detail polymer type (Acrylic vs. PET/PP/etc.) | Critical for HS Code determination |
| Material Composition Proof | Lab test or manufacturer declaration | To prove it is NOT acrylic if using 3921 codes |
| Bill of Lading / Air Waybill | Standard shipping docs | Link to invoice |
| Certificate of Origin (CO) | If applicable for non-Chinese origin | To avoid US/China tariffs if shipped from third country |
| Section 301 Exclusion Proof | If applicable (check 2026 status) | Some exclusions may have expired |
✅ 2. Common Misclassification Risks
| ❌ Incorrect Classification | ✅ Correct Classification | Risk |
|---|---|---|
| Classifying Acrylic film as "Other Plastic" (3921/3920.99) | Must use 3920.59.10.00 | Underpayment of 1.8% + Penalties + Audit |
| Splitting shipments to use De Minimis ($800) | Prohibited for Sec 301/122 goods | Seizure, fines, and loss of import privileges |
| Vague description "Plastic Sheet" | Detailed: "Low Texture Colored Printing Film, Material: PET" | Delays in clearance due to CBP inquiry |
✅ 3. Pro Tips for Cost Optimization
- Pre-Ruling Application:
Submit a Binding Ruling Request to US Customs (CBP) with material samples. This locks in the HS Code and prevents future disputes. - Supply Chain Diversification:
If possible, source from Vietnam, Thailand, or Mexico. Goods from these countries are not subject to Section 301/122 tariffs (assuming no circumvention rules apply), potentially reducing tax from ~40% to ~3-6%. - Exact Material Declaration:
Clearly declare the polymer type. If it is a blend, consult a customs broker to determine the principal character. Misdeclaring acrylic as generic plastic can lead to severe penalties.
🌍 V. Global Market Comparison (2026)
| Market | HS Code | Base Duty | Additional Taxes | Total Est. | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA (China Origin) | 3920.59.10.00 |
6.0% | +35% (301+122) | 41.0% | High cost, strict enforcement |
| 🇺🇸 USA (Vietnam/TH Origin) | 3920.59.10.00 |
6.0% | 0% | 6.0% | Significant savings if properly documented |
| 🇪🇺 EU (China Origin) | 3920.59.10.00 |
~6.5% | 0% | 6.5% | No Section 301 equivalent |
| 🇨🇳 China (Export) | Varies | 0-13% | Varies | Varies | Check current Chinese export policies |
📌 Conclusion:
For US imports, China-origin low texture colored film faces a punitive tariff of 39.2%–41.0%.
Actionable Advice:
1. Verify material composition meticulously.
2. Consider third-country manufacturing if volume is high.
3. Never attempt to bypass tariffs via de minimis; the risk is too high.
📌 VI. Summary & Final Recommendations
🎯 Key Takeaway:
"Material Defines Code, Code Defines Tax."
- Acrylic =3920.59.10.00(41.0% Tax)
- Other Plastic =3921.90.40.90/3921.90.50.50/3920.99.20.00(39.2%-39.8% Tax)
✅ Clearance Checklist:
- [ ] Confirm Polymer Type (Acrylic vs. Non-Acrylic)
- [ ] Select Correct HS Code
- [ ] Calculate Total Tax (Base + 301 + 122)
- [ ] Prepare Detailed Specs for CBP
- [ ] Evaluate Supply Chain for Tariff Mitigation
📣 Immediate Action Required:
📞 Contact a Licensed Customs Broker to review your material specifications.
📄 Request a Binding Ruling from CBP before your first shipment.
🌏 Explore Non-China Sources to reduce tax burden from ~40% to ~6%.
✨ Precision in Classification, Precision in Cost.
💼 Don’t let an incorrect HS code cost you 40% of your margin!
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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。