Other Non Rolled Plastic Protective 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 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
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AI分析
🛡️ Other Non Rolled Plastic Protective Film
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Non-Rolled Plastic Protective Film"?
Non-rolled plastic protective film refers to plastic sheets, plates, or films used primarily for protection during manufacturing, packaging, or transportation. In international trade, these products are categorized based on their state of processing (rolled vs. non-rolled), thickness, and material composition.
Key Distinction Criteria: * Form Factor: Must be non-rolled (cut sheets, plates, or irregular shapes). If it is a roll, it falls under different headings (e.g., 3920.xx). * Thickness: Specifically for items with a thickness greater than 0.152 mm. * Material: Plastic polymers (PE, PET, PP, PVC, etc.). * End Use: Protective covering, not necessarily having advertising or labeling functions.
⚠️ Critical Classification Point:
- If the product is thin film (< 0.152mm) or rolled, do not use these codes.
- If the product is thick plate (>0.152mm) and non-rolled, it falls under 3920.xx or 3921.xx depending on specific sub-category nuances.
- Warning: Misclassification between "Film" (3920) and "Other Plastic Sheets" (3921) can lead to significant duty discrepancies due to the 25% Section 301 and 122 Clause tariffs.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Thickness Requirement | Form |
|---|---|---|---|---|
3921.90.40.90 |
Other plastic protective films (non-rolled, thickness > 0.152mm), material plastic, form film, other category. | General plastic protective sheets, custom-cut protection layers. | > 0.152 mm | Non-Rolled |
3921.90.50.50 |
Other plastic protective films (non-rolled, thickness > 0.152mm), material plastic, form film & strip, other category. | Plastic films combined with strips or edge protections. | > 0.152 mm | Non-Rolled (Film/Strip) |
3920.99.10.00 |
Other plastic protective films (non-rolled, thickness > 0.152mm), material plastic, form non-rolled and thickness-compliant film. | Specific plastic films fitting the "other" sub-category under Chapter 39, Part I. | > 0.152 mm | Non-Rolled Film |
3920.99.20.00 |
Other plastic protective films (non-rolled, thickness > 0.152mm), material plastic, form sheet/film, other category. | Standard plastic sheets/films for protection, classified under 3920. | > 0.152 mm | Non-Rolled Sheet/Film |
3920.99.10.00 |
Other plastic protective films, non-rolled (thickness > 0.152mm), material plastic, form non-rolled and thickness-compliant plate/sheet/film. | Plate-like plastic protections, thick sheets. | > 0.152 mm | Non-Rolled Plate/Sheet |
🔍 Key Reminder:
- 3920.99.10.00 appears twice in the dataset with slightly different summaries ("Film" vs "Plate/Sheet/Film"). This indicates that the sub-heading covers both flexible films and rigid plates under the same 10-digit code, depending on physical characteristics.
- 3921.xx codes generally apply to plastics that may have been combined with other materials or are "other" plastics not specifically listed in 3920.
- All listed codes share the common trait: Non-Rolled and Thickness > 0.152mm.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by "122 Clause" and 25% tariff which are typical US-China trade measures)
✅ Effective Date: Current (Including subsequent imports)
🎯 1. 3921.90.40.90 & 3920.99.20.00 —— Plastic Protective Films (Selected)
| Item | Detail |
|---|---|
| Base Duty Rate | 4.2% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (US Section 301 Tariff on Chinese Goods) |
| Section 122 Clause Tariff | +10.0% (Special tariff for specific Chinese imports, often under IEEPA or specific executive orders) |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible (High duty rates typically exclude small parcels from de minimis exemption, or value exceeds $800 threshold impact) |
| Legal Basis Path | HTSUS:3921.90.40.90 → Section 301: Footnote 9903.01.05 → Section 122: Specific Executive Order |
📌 Explanation:
- Base 4.2%: Standard Most Favored Nation (MFN) duty for plastic articles.
- 25% Section 301: The primary trade war tariff on many Chinese plastic products.
- 10% Section 122: An additional surcharge often applied to goods from China to counter unfair trade practices or under specific emergency powers.
- Total 39.2%: This is a high-cost entry. Buyers must account for this in pricing models.
🎯 2. 3921.90.50.50 —— Plastic Films & Strips
| Item | Detail |
|---|---|
| Base Duty Rate | 4.8% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Effective Duty | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3921.90.50.50 → Section 301 → Section 122 |
📌 Note:
- The base rate is slightly higher (4.8% vs 4.2%) due to the "film & strip" classification being potentially more specialized.
- The surcharges remain identical, making the total duty 39.8%.
🎯 3. 3920.99.10.00 —— Other Plastic Films/Plates
| Item | Detail |
|---|---|
| Base Duty Rate | 6.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3920.99.10.00 → Section 301 → Section 122 |
📌 Warning:
- This code has the highest total duty (41.0%) among the options.
- The base duty is 6.0%, reflecting a higher baseline for "Other Plastic Plates/Sheets/Films" under Chapter 39, Part I.
- Avoid this code if possible unless the product strictly matches the physical description (non-rolled, >0.152mm, specific polymer type not covered in 3921).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state Thickness (e.g., "0.5 mm") and Form ("Non-rolled sheets, cut to size"). |
| ✅ Material Composition Report | ✔️ | Specify the plastic type (e.g., "Low-Density Polyethylene (LDPE)"). |
| ✅ Product Photos | ✔️ | Show the item unrolled (flat sheets) to prove it is not a roll. Include scale/ruler for thickness proof. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code summary: "Plastic Protective Film, Non-Rolled, Thickness >0.152mm". |
| ✅ Packing List | ✔️ | List dimensions and weight per sheet/bundle. |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for proving Chinese origin (to confirm applicability of 25%+10% tariffs). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Check Thickness, Check Form, Avoid Rolls, Save from Rejection!”
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Thick Plastic Sheets (>0.152mm) | Use 3920.99.10.00 or 3921.90.40.90 | Declare as "Plastic Bag" or "Roll" → Seizure |
| Thin Film (<0.152mm) | Do NOT use these codes. Use appropriate thin-film codes (e.g., 3920.xx with different sub-headings). | Using these codes → Misclassification Penalty |
| Rolled Film | Use 3920.xx codes for rolls. | Using these codes → Data Mismatch |
| Combined Items (Film + Strip) | Use 3921.90.50.50 | Splitting declaration incorrectly → Delay |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Thickness | If a shipment contains both >0.152mm and <0.152mm items, separate them. Do not mix HS codes in one line item if possible. |
| OEM Custom Sizes | Provide a diagram showing the "cut" nature of the product to justify "Non-Rolled" status. |
| Recycled Plastic | If the plastic is recycled, additional environmental declarations may be required. |
| Laminated Products | If the film is laminated with paper or metal, it may no longer be "Plastic Film" but a composite material, changing the HS Code entirely. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Example) | Total Duty (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.90.40.90 / 3920.99.10.00 |
39.2% - 41.0% | No specific certification, but accurate description is key. | High Tariff Zone: 25% Sec 301 + 10% Sec 122 apply. |
| 🇨🇳 China | 3921.90.40.90 |
~4-6% | N/A | Importing into China has lower tariffs for foreign plastic films. |
| 🇪🇺 EU | 3920.99 / 3921.90 |
~6.5% - 7.5% | CE (if applicable), REACH | No Section 301 equivalent, but VAT and local duties apply. |
| 🇬🇧 UK | 3920.99 / 3921.90 |
~6.5% - 7.5% | UKCA | Post-Brexit tariffs align closely with EU but require UK origin docs. |
| 🇨🇦 Canada | 3920.99 / 3921.90 |
~5.5% - 7.5% | Health Canada (if food contact) | No major punitive tariffs on Chinese plastics. |
📌 Conclusion:
- USA is the most expensive market for these goods due to the 39.2%-41.0% total duty.
- EU, UK, Canada, and China have significantly lower tariff burdens (6-8%).
- Strategy: If shipping to the US, consider Value-Added Services (e.g., printing, custom lamination) or Supply Chain Diversification (shipping from Vietnam/Mexico if applicable) to mitigate tariff risks.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Rolled Film as "Non-Rolled"
👉 Consequence: Customs inspection reveals rolls → Misdeclaration Penalty + Retaxation.
❌ Error 2: Ignoring Thickness Threshold
👉 Consequence: If thickness is ≤ 0.152mm, the correct HS Code is different. Using these codes leads to Incorrect Valuation and Duty Underpayment.
❌ Error 3: Vague Description "Plastic Film"
👉 Consequence: Customs cannot determine if it’s rolled, thickness, or material → Exam Delay + Storage Fees.
❌ Error 4: Failing to Declare Section 301/122 Compliance
👉 Consequence: If origin is China, failure to pay 35%+ tariffs results in Seizure.
✅ Correct Practice:
"Plastic Protective Sheet, Non-Rolled, Cut to 60cm x 90cm, Thickness 0.5mm, Material: PP, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mnemonic:
🔹 "Non-Rolled Check, Thickness Over 0.152, USA Duty High at 39%, Declare Accurately to Survive!"
🔹 "HS Code Determines Fate, 40% Duty Gap, One Mistake, Profit Gone!"
📌 Pro Tip:
- For US Imports: Calculate the landed cost including 39.2%-41.0% duties before pricing.
- Consider Section 321 (De Minimis) Exclusion: High-value shipments are not eligible for de minimis due to these high rates.
- Pre-Ruling: Apply for an Advance Ruling with US Customs if your product is borderline (e.g., very close to 0.152mm thickness).
📣 Immediate Action:
📞 Contact a licensed customs broker.
📤 Provide Thickness Proof and Photos of Non-Rolled State.
🚀 Ensure your Commercial Invoice explicitly states "Non-Rolled" and "Thickness > 0.152mm".
✨ Professional Clearance Starts with Precise Classification!
💼 Your Every Cent of Cost Deserves Precise Calculation!
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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。