Other Plastic Film Barrier
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 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Other Plastic Film Barrier (其他塑料墙饰膜)
🌐 HS Code Classification & Duty Guide | 2026 Updated Tariff Breakdown | Expert Customs Clearance Strategy
📌 One-Stop Solution for Accurate Product Classification & Duty Optimization
📦 1. Product Definition & Classification: What Exactly Is “Other Plastic Film Barrier”?
"Other Plastic Film Barrier" refers to flexible, non-cellular, non-reinforced plastic films used primarily as decorative wall coverings or protective barriers in residential, commercial, or industrial settings. These films are typically:
- Thin, flexible, and rollable
- Made from synthetic plastics (e.g., PVC, PE, PET, PP)
- Used for wall decoration, temporary protection, or aesthetic finishes
- Not classified under more specific subheadings (like coated or laminated films)
⚠️ Key Differentiator:
- If the film is decorative, flat, and not reinforced, it falls under "other plastic films"
- If it’s coated, laminated, or used for industrial insulation, it may be classified differently
🧩 2. HS Code Breakdown (2026 Official Tariff Reference)
| HS Code | Product Description | Applicable Use Case | Tax Rate | Key Notes |
|---|---|---|---|---|
3919.90.50.60 |
Other plastic wall饰 film, plastic material, film form, general category | General decorative film, no specific sub-classification | 40.8% | Base: 5.8% + 25% (Additional) + 10% (Section 122) |
3919.10.20.55 |
Other plastic wall饰 film, plastic material, film form, meets thin film criteria | Thin, flexible decorative film, non-cellular | 40.8% | Same as above — 5.8% + 25% + 10% |
3920.99.20.00 |
Other plastic wall饰 film, plastic material, film form, non-cellular, flexible membrane | Flexible, non-reinforced, soft plastic film | 39.2% | Lower base rate: 4.2% + 25% + 10% |
3920.99.10.00 |
Other plastic wall饰 film, plastic material, film form, general catch-all | Broadly applicable, no conflict with other categories | 41.0% | Highest base: 6.0% + 25% + 10% |
3926.40.00.90 |
Other plastic wall饰 film, plastic material, film form, part of decorative item | Used as component in decorative systems (e.g., wall kits, murals) | 15.3% | Only 5.3% base + 10% Section 122 — NO additional 25% |
✅ Critical Insight:
- The same product can be classified under multiple HS codes, depending on material structure, use case, and documentation
- Tax differences can exceed 25% — accurate classification is crucial!
💰 3. 2026 Duty Rate Deep Dive (US Focus, China-Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 3919.90.50.60 — General Plastic Wall Film (No Specific Sub-Class)
| Item | Detail |
|---|---|
| Base Duty | 5.8% (ad valorem) |
| Additional Duty (Section 301) | +25% (USITC Footnote 9903.88.01) |
| Section 122 Duty (IEEPA) | +10% (International Emergency Economic Powers Act) |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not available (denied under US law) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The film is not reinforced, not cellular, and not part of a larger decorative system
- No clear subheading fits → falls into "other" category → triggers full 301 + IEEPA duties
🎯 2. 3919.10.20.55 — Thin Plastic Wall Film (Film Characteristic)
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| Additional Duty (Section 301) | +25% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis | ❌ Not applicable |
| Legal Pathway | Same as above |
📌 Why This Applies:
- The product meets "thin film" criteria (e.g., < 0.5mm thickness)
- Used for decorative wall covering → fits within3919.10.20scope
- Still triggers full 301 + IEEPA due to China origin
🎯 3. 3920.99.20.00 — Flexible Non-Cellular Plastic Film
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Additional Duty (Section 301) | +25% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF × 39.2% |
| De Minimis | ❌ Not applicable |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3920.99.20.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The film is non-cellular, flexible, and not reinforced
- Fits "other" category under3920.99
- Slightly lower base rate → 1.6% savings vs.3919codes
🎯 4. 3920.99.10.00 — General Catch-All Plastic Film
| Item | Detail |
|---|---|
| Base Duty | 6.0% |
| Additional Duty (Section 301) | +25% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF × 41.0% |
| De Minimis | ❌ Not applicable |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3920.99.10.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Used when no better fit exists — the "last resort" code
- Highest base rate → most expensive option
- Avoid unless no other code applies
🎯 5. 3926.40.00.90 — Plastic Film as Part of Decorative Item
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 0% (No 25% added) |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Duty | 15.3% |
| Tax Calculation | CIF × 15.3% |
| De Minimis | ✅ Available (if value ≤ $800) |
| Legal Pathway | IEEPA:9903.01.25 → USITC:3926.40.00.90 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The film is used as a component in a decorative system (e.g., wall mural kit, DIY wall art)
- Not sold standalone — part of a larger decorative product
- Exempt from 25% Section 301 duty → massive savings!✅ Golden Rule:
If your film is packaged with design templates, adhesive backing, or mounting hardware, it likely qualifies for3926.40.00.90→ only 15.3% total duty
🛠️ 4. Customs Clearance Best Practices (Pro Tips)
✅ 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specs (Thickness, Material, Size) | ✔️ | Proves film type (thin vs. thick) |
| ✅ Product Photos (With Packaging) | ✔️ | Shows if film is standalone or part of kit |
| ✅ Commercial Invoice | ✔️ | Must state "Decorative Wall Film" or "Wall Mural Component" |
| ✅ Packing List | ✔️ | Proves whether film is sold alone or with accessories |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Supports material origin (plastic type) |
| ✅ Test Reports (RoHS, REACH, FDA) | ✔️ | Helps avoid compliance issues |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
✅ 2.申报技巧(Key Rules of Thumb)
🔥 “Component vs. Standalone — That’s the Tax Game!”
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Film sold alone, no accessories | 3919.90.50.60 or 3920.99.20.00 |
3926.40.00.90 |
+25% tax! |
| Film sold with design templates, glue, tools | 3926.40.00.90 |
3919.90.50.60 |
Save 25.5%! |
| Film is thick (>0.5mm) or reinforced | 3919.10.20.55 |
3920.99.20.00 |
Risk of misclassification |
| Film is not decorative (e.g., industrial barrier) | 3920.99.20.00 |
3919.90.50.60 |
May trigger audit |
✅ 3. Special Cases & Workarounds
| Case | Recommended Action |
|---|---|
| OEM/White Label Product | Provide customer brand + design proof — may qualify for component treatment |
| Film Used in Construction | If used as temporary protection, may qualify for 3920.99.20.00 |
| Film with Metallic Finish | Still falls under 3920.99.20.00 unless coated with metal layer |
| Film Sold as DIY Kit | Always use 3926.40.00.90 — even if film is the main item |
| Samples or Low-Value Shipments | Use de minimis if under $800 and classified under 3926.40.00.90 |
🌍 5. Global Market Duty Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 (if component) |
15.3% | FCC, RoHS | No 25% tariff if part of kit |
| 🇨🇳 China | 3920.99.20.00 |
5% | CCC | No additional duties |
| 🇪🇺 EU | 3920.99.20.00 |
0% (if CE) | CE, REACH | No 301/IEEPA duties |
| 🇦🇺 Australia | 3920.99.20.00 |
5% | RCM | No extra charges |
| 🇯🇵 Japan | 3920.99.20.00 |
0% | PSE | No additional taxes |
📌 Key Insight:
- Only the US applies 25% + 10% tariffs on Chinese-origin plastic films
- EU, Japan, Australia have no such extra duties
- China-origin products are only at risk in the US
🚫 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring "plastic film" as standalone product → 3919.90.50.60 → 40.8% tax
👉 Fix: If sold with design templates, use 3926.40.00.90 → 15.3%
❌ Mistake 2: Not providing photos of packaging → Customs assumes standalone → higher tax
👉 Fix: Include packaging photos showing film + accessories
❌ Mistake 3: Using generic name like “wall sticker film” → triggers "decorative" classification → higher duty
👉 Fix: Use precise terms: “plastic film component for decorative wall kits”
❌ Mistake 4: Failing to claim de minimis for low-value shipments under 3926.40.00.90
👉 Fix: If value ≤ $800, claim de minimis exemption — 0% duty
🎯 7. Final Verdict: How to Save Thousands in Duties
🔥 Pro Tip:
If your plastic film is sold as part of a decorative kit (even with a simple adhesive backing), classify it under3926.40.00.90— you’ll save over 25% in duty!📌 Golden Rule:
“If it’s not sold alone, it’s not a film — it’s a component.”
📌 8. Action Plan: Your Next Steps
✅ Step 1: Review your product packaging and sales description
✅ Step 2: Determine if film is sold standalone or as part of a kit
✅ Step 3: If part of a kit → use3926.40.00.90
✅ Step 4: Prepare photos, specs, and invoice with correct description
✅ Step 5: Apply for Advance Ruling (Pre-Ruling) if unsure
✅ Step 6: Partner with a customs broker experienced in plastic films
📣 🚀 Immediate Action Required:
📞 Contact a US Customs Broker + Submit product photos + Request HS Code Pre-Ruling
💼 Avoid $10k+ in overpayment — classify right the first time!
✨ Smart Classification = Smart Savings!
💼 Your product’s duty rate isn’t set in stone — it’s shaped by how you describe it.
📣 Remember:
“Standalone film = 40.8% tax. Kit component = 15.3% — or even 0% with de minimis.”
Your description controls your destiny.
✅ Professional Clearance Starts with Precision.
✅ One wrong code = Thousands in lost profit.
✅ Get it right — and ship with confidence!
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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。