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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:9903.01.25IEEPA:9903.01.24USITC:3919.90.50.60FOOTNOTE: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 within 3919.10.20 scope
- 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:9903.01.24USITC:3920.99.20.00FOOTNOTE:9903.88.01

📌 Why This Applies:
- The film is non-cellular, flexible, and not reinforced
- Fits "other" category under 3920.99
- Slightly lower base rate1.6% savings vs. 3919 codes


🎯 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:9903.01.24USITC:3920.99.10.00FOOTNOTE: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:9903.01.25USITC:3926.40.00.90FOOTNOTE: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 dutymassive savings!

Golden Rule:
If your film is packaged with design templates, adhesive backing, or mounting hardware, it likely qualifies for 3926.40.00.90only 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 → 3919.90.50.6040.8% tax
👉 Fix: If sold with design templates, use 3926.40.00.9015.3%

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 exemption0% 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 under 3926.40.00.90 — 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 → use 3926.40.00.90
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!

用户评价

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。

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。