Other Plastic Film Shade Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3921904010 | 39.2% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Other Plastic Film: Shade Film (遮阳膜)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is "Shade Film"?
Shade film (also known as window film, sun control film, or solar screen) is a plastic-based flexible material primarily used to block or filter sunlight, reduce heat, and provide privacy. In international trade, the classification hinges on material composition, form (film vs. board/plate), and specific use.
⚠️ Key Distinction:
- Flexible Plastic Film (薄膜): Usually rolls, thin, flexible → Often falls under Chapter 39 Sections 3920 or 3921.
- Rigid Plastic Sheet/Plate (板/片): If thicker or semi-rigid, it may fall under different subheadings.
- Other Plastic Articles: If it’s a finished product with specific shaping not covered by film categories → Chapter 3926.
📦 II. HS Code Classification Details (2026 Latest Tariff Cross-Reference)
| HS Code | Product Description | Application Scenario | Material/Form Match | Total Tax Rate |
|---|---|---|---|---|
3920.99.20.00 |
Other plastics, in primary forms, other films: Plastic material, film form, fits "shade film" characteristics | General window shade films, architectural films | ✅ Plastic, Flexible Film | 39.2% |
3921.90.50.50 |
Other plates, sheets, film, foil, and strips of plastics: Matches plastic material & film form, shade film is a specific use under this category | Architectural glazing films, heat-control films | ✅ Plastic, Film (Broad Category) | 39.8% |
3921.90.40.10 |
Other plates, sheets, film, foil, and strips of plastics: Other categories under reasonable inference, fits material requirements | Generic plastic films for shading, non-specific uses | ✅ Plastic, Film | 39.2% |
3920.99.10.00 |
Other plastics, in primary forms, other films: Plastic material, film form, shade use, fits other category logic | Specific shade films with unique properties | ✅ Plastic, Film (Shade Use) | 41.0% |
3926.90.99.89 |
Other plastic articles: Plastic material, film/product form, catch-all category for other plastic articles, no material conflict | Finished shade film products, assembled units, or non-film forms | ✅ Plastic, Finished Article | 22.8% |
🔍 Key Reminder:
- Chapters 3920/3921 cover raw or semi-processed plastic films/sheets.
- Chapter 3926 covers finished plastic articles (if the shade film is a finished product with specific shaping or assembly).
- Tax rates vary significantly based on the exact HS code classification, especially with additional tariffs.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Additions)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3920.99.20.00 —— Other Plastic Films (Plastic, Film, Shade Characteristics)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Surcharge | +10.0% (IEEPA, targeting China/HK products) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.99.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% Section 301 surcharge is part of the US Trade Act Section 301 additional tariffs;
- The 10% Section 122 surcharge is an additional tariff under IEEPA for Chinese products;
- Total 39.2%, a high tariff rate, must be anticipated in advance!
🎯 2. 3921.90.50.50 —— Other Plastic Plates, Sheets, Film, Foil, Strips (Shade Film Specific Use)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 |
📌 Note:
- Similar to the previous code, the tax rate is nearly identical;
- Even if the film has specific heat-control or privacy functions, as long as it’s classified as a plastic film/sheet, this rate applies.
🎯 3. 3921.90.40.10 —— Other Plastic Plates, Sheets, Film, Foil, Strips (Other Categories)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.40.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code is a broader category for plastic films/sheets;
- Tax rate is the same as3920.99.20.00.
🎯 4. 3920.99.10.00 —— Other Plastic Films (Shade Use Specific)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.99.10.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code has a higher base tariff (6.0%), resulting in a total rate of 41.0%;
- Use this code only if the shade film specifically fits the “other” category under 3920.99.10.
🎯 5. 3926.90.99.89 —— Other Plastic Articles (Catch-All Category)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Note:
- This is a catch-all category for other plastic articles;
- If the shade film is a finished product (e.g., assembled, shaped, or with specific features), it may qualify for this lower rate;
- Total rate of 22.8% is significantly lower than film categories, making it a preferred classification if applicable.
🛠️ IV. Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes dimensions, thickness, material composition, light transmission rate, UV blocking rate |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For chemical composition verification |
| ✅ Product Photos (Clear Label) | ✔️ | Shows model, brand, material, thickness, and application |
| ✅ Third-Party Test Report | ✔️ | ISO, ASTM, or equivalent standards for light/heat control performance |
| ✅ Commercial Invoice | ✔️ | Clearly states “Plastic Shade Film” or “Window Film” |
| ✅ Packing List | ✔️ | Describes packaging details, roll vs. sheet, quantity |
| ✅ Certificate of Origin (CO) | ✔️ | If not China-origin, can apply for preferential tariffs |
| ✅ HS Code Advance Ruling | ✔️ | Highly recommended for accurate classification |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Film vs. Article, Classify Right, Tax Rate Low, Clearance Bright!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw/Unprocessed Plastic Film | 3920.99.20.00 or 3921.90.50.50 |
Misdeclare as “finished article” → 41% |
| Finished Shade Film Product | 3926.90.99.89 |
Misdeclare as “film” → 39.2% |
| Shade Film with Specific Use | Clearly state use in description | Vague description → Customs delay |
| Rolls vs. Sheets | Specify form (roll/sheet) | No form specified → Classification error |
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Shade Film | Provide customer order + design specs to avoid “non-standard” classification |
| Heat-Control/UV-Blocking Film | Provide test reports to justify specific use, but classification remains film-based |
| Finished Window Film Kits | If assembled (e.g., with adhesive backing), consider 3926.90.99.89 for lower tax |
| Industrial vs. Architectural Use | Clearly state use to avoid misclassification |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 US | 3920.99.20.00 / 3926.90.99.89 |
39.2% / 22.8% (China-origin) | No specific CE/FCC, but test reports recommended | High tariff for film category |
| 🇨🇳 China | 3920.99.20.00 |
4.2% | No additional surcharges | Low tax, easy clearance |
| 🇪🇺 EU | 3920.99.20.00 |
6.5% (standard) | REACH, RoHS | No additional surcharges |
| 🇦🇺 Australia | 3920.99.20.00 |
5% | No additional surcharges | Low tax |
| 🇯🇵 Japan | 3920.99.20.00 |
8.0% | No additional surcharges | Moderate tax |
📌 Conclusion:
- US has the highest tariffs due to Section 301 and Section 122 surcharges;
- EU, Australia, and Japan have lower tariffs and no additional surcharges;
- China-origin shade films face high costs in the US market, consider supply chain optimization or origin adjustment.
📌 VI. Common Mistakes & Pitfall Avoidance (Blood & Tears Lessons)
❌ Mistake 1: Declaring “finished shade film product” as “raw plastic film”
👉 Consequence: Tax rate increases from 22.8% to 39.2% → Extra tax cost!
❌ Mistake 2: Not specifying “shade film” in description
👉 Consequence: Customs may misclassify → Delay or penalty
❌ Mistake 3: Using vague terms like “plastic sheet”
👉 Consequence: Classification error → 41% tax if misclassified as 3920.99.10.00
❌ Mistake 4: Ignoring Section 122 surcharge
👉 Consequence: Underestimated tax → Back taxes + interest
✅ Correct Practice:
“Plastic Shade Film, Window Film, 0.15mm Thick, UV Blocking 99%, Roll Form, Model XYZ, Test Report Attached”
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 “Film vs. Article, Classify Right, Tax Rate Low, Clearance Bright!”
🔹 “HS Code Determines Tax, Rate Difference 16 Points, Declaration Step Matters, Back Taxes Huge!”
📌 Pro Tip:
If your shade film is originating from Vietnam, Mexico, Thailand, or Malaysia, you can apply for IEEPA exemption, tax rate only 0%~5%;
Recommend Advance Ruling (Pre-classification) to avoid clearance risks.
📣 Act Now:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Let your shade film clear smoothly, export efficiently, double your profits!
✨ Professional Clearance, Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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。
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。