Membrane
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920791000 | 41.2% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3919102010 | 40.8% | CN | US | 官方文档 |
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Membrane (Films, Stickers & Foils for Industrial/Consumer Use)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Know What "Membrane" Is?
In international trade, the term "Membrane" is a broad descriptor that often leads to classification errors because it can refer to vastly different materials and end-uses. It generally falls into two main categories based on material composition:
- Plastic Films (Chapter 39): Synthetic polymers (e.g., PET, PVC, PE) used for packaging, electrical insulation, or adhesive applications.
- Paper/Cellulose Films (Chapter 48): Paper-based substrates, often coated or laminated, used for stickers, labels, or decorative films.
⚠️ Critical Distinction Point:
- If the material is plastic/polymer and used as a self-adhesive sticker or flat sheet → Likely HS 3919 or 3920.
- If the material is paper/cellulose base, even if it looks like a plastic film → Likely HS 4823.
- The key is the SUBSTRATE material, not just the shape!
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Key Material/Shape | Applicable Scenario |
|---|---|---|---|
3920.79.10.00 |
Other plates, sheets, film, foil and strip, of cellulose derivatives | Cellulose Derivatives (e.g., Cellulose Acetate), Film/Sheet form | Specialty optical films, biodegradable plastics, technical membranes |
3920.99.20.00 |
Other plates, sheets, film, foil and strip, of plastics | Plastic/Polymer, Film/Sheet/Form | General plastic packaging films, non-adhesive plastic liners |
3919.10.20.10 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes | Plastic/Film, Self-Adhesive, Flat Shape | Plastic adhesive tapes, sticker rolls, self-adhesive window films |
4823.90.67.00 |
Other articles of paper, paperboard, cellulose wadding or webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed | Cellulose/Paper Base, Coated/Cut | Paper-based adhesive labels, coated paper films, printed decorative paper foils |
4823.90.86.80 |
Other | Paper/Cellulose Film, Other paper goods | Uncoated paper stickers, plain cellulose-based membrane sheets |
🔍 Important Reminder:
- Plastic vs. Paper: If the "membrane" is sticky (self-adhesive) and made of plastic, it is 3919. If it is a non-adhesive plastic film, it is 3920.
- Paper Exception: Even if it looks like a "film," if the base is paper/cellulose, it belongs to Chapter 48 (e.g.,4823.90.67.00). Do not classify paper stickers under Chapter 39!
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Post-November 10, 2025 (Including subsequent imports)
🎯 1. 3920.79.10.00 – Membranes of Cellulose Derivatives
| Item | Details |
|---|---|
| Base Tariff | 6.2% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 41.2% |
| Tax Calculation | CIF Value × 41.2% |
| De Minimis Exemption | ❌ Not Eligible (denied) |
| Legal Basis Path | USITC:3920.79.10.00 → Section 301: 25% → 122 Clause: 10% |
📌 Explanation:
- This code captures specialty plastic-like membranes made from modified cellulose (e.g., cellophane-like high-tech films).
- The 41.2% total rate is extremely high, driven by the 25% Section 301 tariff (US-China trade tensions) and the 10% 122 Clause tariff (specific supply chain restrictions).
🎯 2. 3920.99.20.00 – Other Plastic Films
| Item | Details |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (denied) |
| Legal Basis Path | USITC:3920.99.20.00 → Section 301: 25% → 122 Clause: 10% |
📌 Explanation:
- This is the "catch-all" for general plastic films (PET, PVC, PE) that are not self-adhesive.
- Even with a lower base tariff (4.2%), the 25% + 10% surcharges push the total to 39.2%, making it costly for standard plastic packaging imports.
🎯 3. 3919.10.20.10 – Self-Adhesive Plastic Stickers/Films
| Item | Details |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible (denied) |
| Legal Basis Path | USITC:3919.10.20.10 → Section 301: 25% → 122 Clause: 10% |
📌 Explanation:
- If your "membrane" is a sticker, label, or tape made of plastic, it goes here.
- Note the 40.8% rate. It is slightly higher than non-adhesive plastic films (3920.99.20.00) due to the higher base rate (5.8%).
🎯 4. 4823.90.67.00 – Coated Paper/Celloid Membranes
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible (denied) |
| Legal Basis Path | USITC:4823.90.67.00 → Section 301: 25% → 122 Clause: 10% |
📌 Explanation:
- Best Case Scenario! Although base tariff is 0%, the surcharges still apply.
- Total 35.0% is the lowest among all options.
- Strategy: If possible, classify as paper/cellulose-based (e.g., paper-backed stickers) rather than pure plastic to save ~6.2% in total duties.
🎯 5. 4823.90.86.80 – Other Paper/Cellulose Membranes
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible (denied) |
| Legal Basis Path | USITC:4823.90.86.80 → Section 301: 25% → 122 Clause: 10% |
📌 Explanation:
- Similar to4823.90.67.00, this code captures other paper-based films/stickers.
- Also 35.0% total. Use this if the product is not specifically "coated/printed" but still paper/cellulose based.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Checklist (Mandatory)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material composition (e.g., "100% PET" vs. "Paper Base with Acrylic Adhesive"). |
| ✅ Product Photos | ✔️ | Show thickness, clarity, and whether it is self-adhesive (backing paper visible?). |
| ✅ Commercial Invoice | ✔️ | Accurately describe as "Self-Adhesive Plastic Film" or "Paper-Based Label," not just generic "Membrane." |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Especially for cellulose derivatives or chemical coatings. |
| ✅ Origin Certificate (CO) | ✔️ | To prove China origin (triggering surcharges) or exemption eligibility. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Adhesive Second, Paper vs Plastic is Key!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Plastic film, no glue | 3920.99.20.00 (39.2%) |
Misdeclare as paper → Audit risk |
| Plastic sticker/tape | 3919.10.20.10 (40.8%) |
Declare as "film" → Misclassification |
| Paper sticker/label | 4823.90.67.00 (35.0%) |
Misdeclare as plastic → Overpay 5.8% |
| Cellulose derivative film | 3920.79.10.00 (41.2%) |
Treat as regular plastic → Wrong base rate |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| "Transparent" Membrane | Transparency ≠ Plastic. Check if it dissolves in water or feels like paper. If it’s cellophane (cellulose), it’s Chapter 48 or 3920.79. |
| Composite Materials | If it’s plastic-coated paper, it is usually classified as Paper (4823) if the paper gives the essential character. |
| Adhesive Type | Self-adhesive (pressure-sensitive) goes to 3919. Non-adhesive rolls go to 3920. |
| Customs Ruling | For high-volume imports, apply for an Advance Ruling to fix the HS Code and avoid retroactive taxes. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.99.20.00 or 4823.90.67.00 |
35.0% ~ 41.2% | None specific | High surcharges due to 301/122 clauses. Paper-based is cheaper. |
| 🇨🇳 China | 3920.99.20.00 or 4823.90.67.00 |
0% ~ 6.2% | CCC (if applicable) | Low tariffs, but export controls may apply. |
| 🇪🇺 EU | 3920.99.20.00 or 4823.90.67.00 |
0% ~ 4.5% | REACH/RoHS | No Section 301 equivalent, but strict chemical regulations. |
| 🇬🇧 UK | 3920.99.20.00 or 4823.90.67.00 |
0% ~ 5% | UKCA | Post-Brexit rules, generally low duties. |
| 🇯🇵 Japan | 3920.99.20.00 or 4823.90.67.00 |
0% ~ 3.8% | PSE (if electrical) | Low tariffs, strict quality standards. |
📌 Conclusion:
- USA is the most expensive market due to 25% + 10% surcharges.
- Switching material from Plastic to Paper can save ~6.2% to 8% in total duties if the product design allows (e.g., using paper-backed labels instead of pure plastic films).
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Calling all "clear films" "Plastic Membranes"
👉 Consequence: If it’s actually cellulose-based cellophane, you misclassify. Correct code 3920.79.10.00 is 41.2%, while some paper alternatives are 35.0%.
❌ Error 2: Declaring Self-Adhesive Stickers as "Film Sheets" (3920)
👉 Consequence: 3920 is for non-adhesive. Adhesive items MUST go to 3919. Misdeclaration leads to penalties and retroactive tax adjustments.
❌ Error 3: Ignoring the 122 Clause
👉 Consequence: Even if you know Section 301 (25%), forgetting the 10% 122 Clause (if applicable to the specific supply chain) means you underpay by 10%, leading to seizures.
❌ Error 4: Using generic terms like "Membrane" on Invoice
👉 Consequence: Customs will ask for clarification, delaying clearance. Be specific: "Self-Adhesive PET Film Sticker" or "Coated Paper Label."
✅ Correct Practice:
"Self-Adhesive Vinyl Film, Pressure-Sensitive, for Window Tinting, 100% PVC, Roll Form, Model ABC"
OR
"Paper-Based Adhesive Labels, Glossy Finish, Paper Backing, Acrylic Adhesive, Roll Form, Model XYZ"
🎯 VII. Conclusion: Precise Classification, Cost Efficiency!
🎯 Remember the Mantra:
🔹 "Plastic Adhesive = 3919 (40.8%)"; "Plastic Non-Adhesive = 3920 (39.2%)"; "Paper/Cellophane = 4823 (35.0%)"
🔹 "Base Rate + 25% + 10% = Total Pain. Choose Paper if Possible!"
📌 Pro Tip:
If your "membrane" can be designed as a paper-based product (e.g., paper-backed labels instead of vinyl stickers), you save ~6.2% in total duties.
For pure plastic films, consider Advance Rulings to ensure correct classification under the 122 Clause.
📣 Immediate Action:
📞 Consult a customs broker + Provide material samples + Verify "Adhesive" vs "Non-Adhesive"
🚀 Ensure your "Membrane" clears US Customs without surprise taxes!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Counts in Global Trade!
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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。