Other plastic films (Decorative use)
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 |
| 3921905010 | 39.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Decorative Plastic Films (Other Plastic Films)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Decorative Plastic Films"?
Decorative plastic films are versatile materials used for surface finishing, packaging, branding, and aesthetic enhancement in various industries (furniture, automotive, electronics, retail). In international trade, they are primarily classified under Chapter 39 (Plastics and Articles Thereof), specifically falling into headings 3919 (Self-adhesive plates, sheets, film, foil, tape, strip, and other flat shapes, of plastics) and 3920/3921 (Other plates, sheets, film, foil, and strip, of plastics).
The distinction between these codes depends on: - Self-adhesive property: Is it backed with an adhesive? (Heading 3919) - Layering/Lamination: Is it a single layer or multiple layers bonded together? (Heading 3920 vs. 3921) - Material Composition: What is the base plastic polymer?
⚠️ Key Distinction Points:
- If the film is self-adhesive (has a pressure-sensitive backing), it generally falls under 3919.
- If it is non-adhesive and consists of a single type of plastic, it falls under 3920.
- If it is laminated (composed of multiple layers of different plastics bonded together), it falls under 3921.
- Misclassification Risk: Declaring a laminated film as single-layer can lead to significant tariff differences and customs penalties.
📦 2. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Key Feature | Total Tax Rate |
|---|---|---|---|---|
3919.90.50.60 |
Self-adhesive plastic films, other | General decorative applications, labels, wall coverings | Self-adhesive, non-specific | 40.8% |
3919.90.50.40 |
Self-adhesive plastic films, other (other category) | Niche decorative uses, specialty tapes | Self-adhesive, miscellaneous | 40.8% |
3920.99.10.00 |
Other plates, sheets, film, foil, and strip of plastics | Non-adhesive decorative films, single-layer | Single material, non-adhesive | 41.0% |
3920.99.20.00 |
Other plates, sheets, film, foil, and strip of plastics (non-cellular, non-reinforced) | Flexible decorative sheets, single-layer films | Flexible, non-cellular, non-reinforced | 39.2% |
3921.90.50.10 |
Other plates, sheets, film, foil, and strip of plastics (laminated) | Laminated decorative films, composite materials | Multi-layer laminated structure | 39.8% |
🔍 Important Reminder:
- Self-adhesive films (3919) are often treated similarly in terms of total tax impact due to the high additional duties, regardless of the specific sub-heading.
- Single-layer non-adhesive films (3920) vary significantly in tax rate depending on whether they are cellular, reinforced, or simple flexible sheets.3920.99.20.00offers a lower total tax rate (39.2%) compared to3920.99.10.00(41.0%).
- Laminated films (3921) are subject to a unique classification path and carry a total tax rate of 39.8%.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3919.90.50.60 & 3919.90.50.40 —— Self-Adhesive Plastic Films
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% (ad valorem) |
| Section 301 Additional Duty | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 Duty (IEEPA) | +10.0% (for China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.XX → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% additional duty is imposed under Section 301 of the Trade Act as part of the ongoing trade tensions.
- The 10% duty is levied under the International Emergency Economic Powers Act (IEEPA) specifically targeting products from China.
- Total 40.8% is a high tariff burden, requiring careful cost calculation before shipment.
🎯 2. 3920.99.10.00 —— Other Plastic Films (Non-Adhesive, Specific Subcategory)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.99.10.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code applies to specific non-adhesive plastic films that do not fit into the "non-cellular, non-reinforced" category.
- It has the highest total tax rate (41.0%) among the listed codes. Avoid this classification if your product fits3920.99.20.00.
🎯 3. 3920.99.20.00 —— Other Plastic Films (Non-Cellular, Non-Reinforced, Flexible)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.99.20.00 → FOOTNOTE:9903.88.01 |
📌 Advantage:
- This code offers the lowest total tax rate (39.2%) among the listed options.
- Ideal for single-layer, flexible, non-cellular, non-reinforced decorative films. Ensure your product description matches this precise definition to benefit from the lower base rate.
🎯 4. 3921.90.50.10 —— Laminated Plastic Films
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to films made by bonding two or more layers of plastic.
- The base rate is slightly higher than3920.99.20.00but still competitive. Correctly identifying lamination is crucial to avoid misclassification penalties.
🛠️ 4. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Are Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes dimensions, thickness, material type (e.g., PVC, PET), adhesive type (if any), lamination structure. |
| ✅ Product Photos (Clear Label) | ✔️ | Shows the film, packaging, and any labels indicating "Decorative," "Self-Adhesive," or "Laminated." |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product (e.g., "Self-adhesive PVC Decorative Film") and state CIF value. |
| ✅ Packing List | ✔️ | Details number of rolls/sheets, gross/net weight, and dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | If not originating from China, may qualify for preferential rates (unlikely for China origin). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If applicable, especially for adhesive components. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Adhesive is 3919, Laminated is 3921, Single layer is 3920, Check base rate, save money!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Self-adhesive decorative film | 3919.90.50.60 or 3919.90.50.40 |
Declaring as non-adhesive → Higher audit risk |
| Single-layer, flexible, non-cellular film | 3920.99.20.00 |
Declaring as 3920.99.10.00 → Pay 41% instead of 39.2% |
| Laminated decorative film | 3921.90.50.10 |
Declaring as single-layer → Misclassification penalty |
| Multi-roll shipment | Declare as "Rolls of Decorative Film" | Declare as "Plastic Sheets" → Ambiguous description |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Custom-Printed Films | Provide print templates and design files to prove decorative nature; avoid generic descriptions. |
| Mixed Shipments (Adhesive + Non-Adhesive) | Separate declarations are required. Do not bundle into one HS code. |
| Laminated Films with Metallic Layers | Ensure the base plastic is correctly identified; metallic layer does not change HS code unless it changes the fundamental character. |
| Samples for Display | Still subject to duty if commercially shipped; declare accurately to avoid de minimis misuse. |
🌍 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | Varies by type (see above) | 39.2% – 41.0% | No specific FDA/CE, but ensure compliance with CPSIA if for children’s items | High additional duties apply. |
| 🇨🇳 China | 3919/3920/3921 | 5% – 6% | No additional tariffs for domestic import/export | Lower base rates than US. |
| 🇪🇺 European Union | 3919/3920/3921 | 6% – 7% | REACH, RoHS, CE (if applicable) | No Section 301/122 duties. |
| 🇬🇧 United Kingdom | 3919/3920/3921 | 6% – 7% | UKCA, REACH (UK) | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3919/3920/3921 | 5% | RCM (if electrical, not applicable here) | No major additional duties. |
📌 Conclusion:
- The US is the most challenging market for plastic films from China due to the cumulative 35-35.8% additional duties.
- EU, UK, and Australia offer significantly lower tariff burdens (6-7%).
- Consider supply chain diversification (e.g., sourcing from Vietnam, Malaysia) if targeting the US market to mitigate duty risks.
📌 6. Common Errors & Pitfall Guide (Lessons Learned the Hard Way)
❌ Error 1: Declaring a laminated film as a single-layer film (3920)
👉 Consequence: Customs may reject the declaration, assess higher duties, and impose penalties.
✅ Fix: Always declare the correct structure. If laminated, use 3921.
❌ Error 2: Using "Plastic Sheet" as a generic description for self-adhesive film
👉 Consequence: Ambiguity leads to delays, additional inspections, and potential reclassification.
✅ Fix: Use precise terms: "Self-Adhesive Decorative Film" or "Non-Adhesive Decorative Film."
❌ Error 3: Assuming de minimis exemption applies to small shipments
👉 Consequence: All listed HS codes are subject to deny_de_minimis for China origin. No exemption.
✅ Fix: Plan for full duty payment even for sample shipments.
❌ Error 4: Incorrectly identifying base material (e.g., PVC vs. PET)
👉 Consequence: May lead to incorrect sub-classification under 3920.99.20.00 vs. 3920.99.10.00.
✅ Fix: Provide material composition in the specification sheet.
🎯 7. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Adhesive 3919, Laminated 3921, Single 3920, Check Base Rate."
🔹 "40%+ Duty in US, 6% in EU, choose wisely."
🔹 "Clear Description, Correct HS, Avoid Delays."
📌 Pro Tip:
If your decorative plastic films are originally from Vietnam, Malaysia, or Thailand, you may qualify for IEEPA exemptions or lower Section 301 rates.
Consider applying for an Advance Ruling (APA) with US Customs to confirm the correct HS Code and duty rate before shipment.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure smooth customs clearance, optimize costs, and boost profitability!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your 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。