Other Plastic Films (For Decoration)
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 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3920995000 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Decorative Plastic Films (Other Plastic Films for Decoration)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
📌 I. Product Definition & Classification: What Exactly is "Decorative Plastic Film"?
Decorative plastic films are versatile materials used in interior design, automotive trim, furniture lamination, and consumer packaging. In international trade, they are primarily categorized under Chapter 39 (Plastics and Articles Thereof), specifically focusing on self-adhesive sheets, films, and plates.
The classification depends heavily on: * Physical Form: Is it a flexible film, a rigid sheet, or a self-adhesive tape/film? * Composition: Is it a single-layer plastic or a composite? * Function: Primarily for decoration/adhesion vs. structural use.
⚠️ Key Distinction Point:
- If it is self-adhesive (has a sticky backing) → Generally falls under HS 3919.
- If it is non-adhesive (plain film/foil) → Generally falls under HS 3920.
- "Other" Category: Specific material types (like PVC, PE, PP) may have dedicated codes. If the material doesn't fit specific sub-headings, it falls into the "Other" residue codes (e.g., .90, .99).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data for "Other Plastic Films (For Decoration)", here are the specific HS codes and their logical groupings:
| HS Code | Product Description | Application Scenario | Adhesive Property | Material Logic |
|---|---|---|---|---|
3919.90.50.60 |
Other self-adhesive flat shapes (including films), not elsewhere specified | General decorative adhesive films, sticker backs | ✅ Yes (Self-adhesive) | Plastic film, generic "other" category |
3919.90.50.40 |
Other self-adhesive plastic plates, sheets, film, foil, strips | Decorative wraps, self-adhesive laminates | ✅ Yes (Self-adhesive) | Plastic, generic "other" self-adhesive |
3920.99.10.00 |
Other plastic articles, not elsewhere specified (Films) | Non-adhesive decorative films, general purpose | ❌ No (Non-adhesive) | Plastic, "other" plastic items (residue category) |
3920.99.20.00 |
Other plates, sheets, film, foil, and strips (non-cellular, non-reinforced) | Flexible decorative films, non-cellular plastic wraps | ❌ No (Non-adhesive) | Plastic, flexible, non-cellular, non-reinforced |
3920.99.50.00 |
Other plastic plates, sheets, film, foil, and strips (for decoration) | Decorative foils, metallized films, decorative laminates | ❌ No (Non-adhesive) | Plastic, suitable for decorative purposes |
🔍 Key Reminder:
- HS 3919 applies to self-adhesive products. If your product has a glue layer, it must go here. - HS 3920 applies to non-adhesive products. If it is just a plain film or foil, it goes here. - The suffixes (.50, .99) indicate "Other" categories, meaning the material is not specifically listed as PVC, PE, PP, etc., or does not fit the primary sub-categories for those materials.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: As per current trade regulations (2025-2026)
All codes in the provided data are subject to significant additional tariffs due to trade tensions. The total tax burden is calculated as follows:
🎯 1. Self-Adhesive Films (HS 3919 Series)
A. 3919.90.50.60 & 3919.90.50.40
| Item | Content |
|---|---|
| Basic Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Available (Deny De Minimis) |
| Legal Basis Path | USITC:3919.90.50.60 → SECTION301:25% → SECTION122:10% |
📌 Explanation:
- Basic Tariff (5.8%): Standard Most Favored Nation (MFN) rate for "other self-adhesive plastic plates, sheets, film, foil, tape, strip and other flat shapes." - Section 301 (25%): Additional tariff imposed on Chinese goods under Trade Act of 1974, Section 301. - Section 122 (10%): Additional tariff under Section 122 of the Trade Act of 1974 (often used for specific national security or economic emergency measures). - Total Impact: A 40.8% total duty is extremely high for low-value decorative films. This significantly impacts profit margins.
🎯 2. Non-Adhesive Films (HS 3920 Series)
B. 3920.99.10.00 – Other Plastic Articles
| Item | Content |
|---|---|
| Basic 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 Available |
| Legal Basis Path | USITC:3920.99.10.00 → SECTION301:25% → SECTION122:10% |
📌 Note:
- This code is a "residue" category for plastics not specified elsewhere.
- Slightly higher base rate (6.0% vs 5.8%) but same surcharges result in a 41.0% total.
C. 3920.99.20.00 – Other Plates, Sheets, Film (Flexible)
| Item | Content |
|---|---|
| Basic 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 Available |
| Legal Basis Path | USITC:3920.99.20.00 → SECTION301:25% → SECTION122:10% |
📌 Key Advantage:
- This code offers the lowest total tax rate (39.2%) among all options.
- It applies to non-cellular, non-reinforced flexible films.
- Critical Condition: The film must NOT be cellular (foam) or reinforced (e.g., fiberglass mesh). If it is a simple plastic film, this is the most cost-effective classification.
D. 3920.99.50.00 – Other Plastic Articles (For Decoration)
| Item | Content |
|---|---|
| Basic Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3920.99.50.00 → SECTION301:25% → SECTION122:10% |
📌 Note:
- Specifically mentions "for decoration."
- If the film is non-adhesive and explicitly marketed for decoration, this code is appropriate.
- However, the 39.2% rate of3920.99.20.00is lower if the product fits the "non-cellular, non-reinforced" description. Always compare technical specs.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Essential Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail: Material composition (e.g., PET, PVC, PE), thickness, adhesive vs. non-adhesive, width, length. |
| ✅ Product Photos | ✔️ | Clear images showing surface texture, backing (if adhesive), and roll/core structure. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Decorative Plastic Film," HS Code, Country of Origin (China), and Unit Price. |
| ✅ Packing List | ✔️ | Detail gross/net weight, dimensions, and packaging type. |
| ✅ Letter of Authorization | ✔️ | If using an agent, provide proper POA. |
| ✅ FCC/Other Certifications | ✔️ | If the film contains electronic components (rare for pure plastic, but possible for smart films), FCC certification may be needed. |
✅ 2. Classification Strategy & Tips
🔥 “Adhesive Goes to 3919, Plain Film to 3920, Check Thickness & Structure!”
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Self-Adhesive Decorative Wrap | 3919.90.50.60 or 3919.90.50.40 |
Must use 3919 for self-adhesive items. Choose based on specific material "other" category. |
| Non-Adhesive, Flexible Film (No Foam) | 3920.99.20.00 |
Lowest Tax (39.2%). Applies if film is not cellular (foam) and not reinforced. |
| Non-Adhesive, Decorative Foil | 3920.99.50.00 |
If it is a foil specifically for decoration and doesn't fit other specific material codes. |
| General "Other" Plastic Item | 3920.99.10.00 |
Residue category if it doesn't fit specific film descriptions. Higher tax (41.0%). |
📌 Warning:
- Do NOT use3920.99.20.00if the film is cellular (foam) or reinforced. If it is, you may be misclassified, leading to penalties.
- Do NOT assume "decoration" automatically means3920.99.50.00. If it fits the "non-cellular, non-reinforced" description of3920.99.20.00, that code has a lower base rate.
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Composite Films (e.g., Plastic + Foil) | If the plastic component provides essential character, classify under Ch. 39. Provide detailed layer breakdown. |
| Small Samples (< $800) | De Minimis Exemption DOES NOT APPLY to Chinese-origin goods under current Section 301/122 rules. All samples are subject to full tax. |
| Private Label (OEM) | Ensure the invoice reflects the actual manufacturer’s name and country. Misrepresentation can lead to seizure. |
| High-Value Decorative Films | Consider applying for a Section 301 Exclusion if available for specific HTSUs, though rare for generic plastic films. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.60 / 3920.99.20.00 |
39.2% - 41.0% | None specific for plastic, but ensure RoHS if containing heavy metals | High Tariff Environment: Section 301 + 122 apply. |
| 🇨🇳 China | Same HS Codes | 5.8% - 6.0% | RoHS (if electronic-related) | Lower base rates, no additional surcharges. |
| 🇪🇺 EU | 3919.90 / 3920.99 | 0% - 6.5% | REACH, RoHS | No Section 301/122 equivalents. Lower duty burden. |
| 🇬🇧 UK | Same HS Codes | 0% - 6.5% | UKCA, REACH | Post-Brexit rules apply. Generally favorable. |
| 🇦🇺 Australia | 3919.90 / 3920.99 | 5% | ACCC Standards | Moderate tariffs, no major surcharges. |
📌 Conclusion:
- USA is the most challenging market due to 39.2%–41.0% total tariffs.
- EU, UK, and Asia-Pacific offer much lower duty rates, making them more attractive for high-volume decorative film exports.
- Cost-Benefit Analysis: For US-bound goods, consider sourcing from non-Chinese countries (e.g., Vietnam, Thailand) if possible to avoid Section 301/122 tariffs.
📌 VI. Common Errors & Pitfall Avoidance Guide (Lessons Learned)
❌ Error 1: Declaring self-adhesive film as non-adhesive (3920) to avoid higher adhesion codes
👉 Consequence: Misclassification, customs seizure, fines, and potential fraud charges.
❌ Error 2: Ignoring "Cellular" vs. "Non-Cellular" distinction
👉 Consequence: Using 3920.99.20.00 for foam film → Rejection, re-classification to higher tax category.
❌ Error 3: Assuming De Minimis ($800) exemption applies
👉 Consequence: Small shipments from China are NOT exempt from Section 301/122 tariffs. All duties apply.
❌ Error 4: Vague Product Description ("Plastic Film")
👉 Consequence: Customs holds shipment for detailed specification review → Delays, storage fees.
✅ Correct Practice:
"Decorative Self-Adhesive PET Film, 0.1mm Thickness, Transparent, 120cm Width, Roll Packaging, HS 3919.90.50.60"
🎯 VII. Conclusion: Professional Classification, Cost Savings, Efficiency!
🎯 Remember the Key Takeaways:
🔹 "Adhesive = 3919, Non-Adhesive = 3920"
🔹 "Lowest Rate: 3920.99.20.00 (39.2%) if non-cellular/non-reinforced"
🔹 "USA Tariffs: 39.2%–41.0% – Plan Margins Accordingly!"
🔹 "No De Minimis for Chinese Origin – Declare Everything!"
📌 Pro Tip:
If your decorative films are made from non-Chinese raw materials (e.g., base film from South Korea, coated in China), the country of origin may still be China if substantial transformation occurs there. Consult a customs attorney for Origin Determination.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📄 Prepare Detailed Product Specs (Material, Structure, Adhesive Type)
📊 Calculate Landed Cost Including 39.2%–41.0% Duties
🚀 Ensure Smooth Clearance, Maximize Profit, Avoid Surprises!
✨ Professional Classification Starts with Precision!
💼 Every Percent of Duty Saved is Pure Profit!
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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。