Other plastic sheet roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3921904010 | 39.2% | 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
🧱 Plastic Sheet Rolls (Other Plastic Plates, Sheets, Film, Foil, and Strip)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand “Plastic Sheet Rolls”?
"Other plastic sheet rolls" is a generic trade term that lacks precision in customs declarations. In international trade, plastic rolls are strictly divided based on structure (cellular/non-cellular), reinforcement (laminated/reinforced), and specific usage (e.g., photo albums). Misclassification is the #1 cause of customs delays and penalty taxes for plastic products.
Key Distinctions: - Non-cellular vs. Cellular: Is the plastic foamed/expanded (like Styrofoam) or solid/dense? The data provided focuses on non-cellular (solid) plastics. - Reinforced vs. Unreinforced: Is the plastic combined with other materials like paper, metal, or fabric? - Specific Use: Is it specifically for photo albums? If yes, it gets its own unique HS Code.
⚠️ Critical Differentiation:
- If it is a basic, flexible plastic film/sheet without specific reinforcement or special use → Likely 3920.99.20.00 or 3921.90.50.50.
- If it is flexible but reinforced with paper → 3921.90.40.10.
- If it is specifically for photo albums → 3926.90.48.00.
- If it is a general article (not a sheet/film but a formed item) → 3926.90.99.89.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Characteristics |
|---|---|---|---|
3920.99.20.00 |
Other plates, sheets, film, foil, strip of plastics, non-cellular, not reinforced/laminated: Of other plastics: Film, strip, sheets (flexible): Other | Standard flexible plastic sheets/films (e.g., PVC, PE, PET) not combined with other materials; not for albums | ✅ Non-cellular, ✅ Unreinforced, ✅ Not for albums |
3921.90.40.10 |
Other plates, sheets, film, foil, strip: Other: Flexible Reinforced with paper | Plastic sheets laminated or bonded with paper (e.g., coated paper stock, some packaging materials) | ✅ Reinforced with Paper |
3921.90.50.50 |
Other plates, sheets, film, foil, strip: Other: Other: Other | General purpose plastic sheets/rolls not covered by other specific subheadings (e.g., solid PVC sheets, thick non-reinforced films) | ✅ Other (General Plastic Sheet) |
3926.90.48.00 |
Other articles of plastics: Photo albums | Specifically manufactured photo albums or albums for storing prints/photos | ✅ Specific Use: Photo Albums |
3926.90.99.89 |
Other articles of plastics: Other: Other Other | Formed plastic items, parts, or accessories that are not simple sheets/films (e.g., plastic boxes, parts, toys) | ✅ Not a sheet/film (Formed Article) |
🔍 Key Reminder:
- "Sheet/Roll" vs. "Article": If the product is a raw roll of material intended for further processing, it usually falls under Chapter 39 (Plastics Raw Materials/Semi-finished). If it is a finished item (like an album or a box), it falls under 3926.
- Reinforcement Matters: If the plastic is bonded to paper, it must be declared as "Reinforced with paper" (3921.90.40.10) to avoid misclassification penalties.
💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Taxes & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 Current Standards
🎯 1. 3920.99.20.00 —— Standard Flexible Plastic Films/Sheets (Unreinforced)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value × 29.2% |
| De Minimis Eligibility | ❌ Not Eligible (Most plastic sheets from China are subject to Section 301 tariffs and do not qualify for de minimis exemption under current enforcement). |
| Legal Basis | USITC Tariff Schedule + Section 301 Footnotes |
📌 Explanation:
- This is the most common code for general-purpose plastic films (like stretch wrap, shrink film, or industrial liners).
- The 29.2% rate is significant. Always verify if the product is truly "unreinforced." If it has a paper backing, this code is wrong.
🎯 2. 3921.90.40.10 —— Plastic Sheets Reinforced with Paper
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value × 29.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | USITC Tariff Schedule + Section 301 Footnotes |
📌 Explanation:
- Use this only if the plastic is physically laminated or bonded with paper (e.g., certain types of coated board).
- If you ship pure plastic rolls, do not use this code, as customs may inspect the physical structure and reject the declaration.
🎯 3. 3921.90.50.50 —— Other General Plastic Sheets/Films
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 29.8% |
| Tax Calculation | CIF Value × 29.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | USITC Tariff Schedule + Section 301 Footnotes |
📌 Explanation:
- This is the "catch-all" for plastic sheets that don't fit the "unreinforced film" (3920) or "paper-reinforced" (3921.40) categories.
- Often used for thicker, non-cellular plastic plates or specific industrial rolls.
- Note: The rate (29.8%) is slightly higher than 3920.99.20.00. Ensure your product doesn't fit 3920.99.20.00 to avoid under-declaration.
🎯 4. 3926.90.48.00 —— Photo Albums
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 3.4% |
| Tax Calculation | CIF Value × 3.34% |
| De Minimis Eligibility | ⚠️ Check Current Policy (Some photo albums may qualify for de minimis if valued under $800, but Section 301 exclusions have changed frequently. Verify current list). |
| Legal Basis | USITC Tariff Schedule |
📌 Explanation:
- Crucial Distinction: This code applies only to finished photo albums, not rolls of plastic sleeves inside an album.
- If you are importing bulk plastic sleeves for albums, they might be classified as films (3920), not the album itself.
- The tax rate is significantly lower (3.4%) compared to raw plastic sheets. If your product is literally a bound album, use this code.
🎯 5. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ⚠️ Check Current Policy (Often eligible for de minimis if <$800, but subject to Section 301 exclusions if applicable). |
| Legal Basis | USITC Tariff Schedule |
📌 Explanation:
- Use this for formed plastic items (e.g., plastic containers, parts, toys, household goods).
- Do NOT use this for rolls of flat plastic. If you ship a roll, it is a "sheet/film," not an "article." Misclassifying a roll as an "article" is a common customs error that leads to seizures.
🛠️ Part IV: Customs Clearance Practical Advice (Field Avoidance Guide)
✅ 1. Document Preparation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material composition (e.g., 100% PVC), thickness (mm/mils), width, length, and whether it is cellular or non-cellular. |
| ✅ Composition Declaration | ✔️ | Explicitly state if the product is reinforced with paper. If no, state "Unreinforced." |
| ✅ Product Photos (Clear) | ✔️ | Show the roll surface, cross-section (to prove no cells/foam), and any labels. |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Film Roll, PVC, 0.5mm, Unreinforced" or "Photo Album, PVC Pages." Avoid vague terms like "Plastic Sheet." |
| ✅ Packing List | ✔️ | Indicate total weight, dimensions, and number of rolls. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for origin determination. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Shape First, Then Material, Then Use!"
| Situation | Correct Declaration | Wrong Declaration |
|---|---|---|
| Bulk Roll of Plastic Film | HS 3920.99.20.00 or 3921.90.50.50 |
❌ 3926.90.99.89 (It's not a formed article) |
| Plastic Sheet + Paper Backing | HS 3921.90.40.10 |
❌ 3920.99.20.00 (It is reinforced) |
| Finished Photo Album | HS 3926.90.48.00 |
❌ 3921.90.50.50 (It's a specific article, not a sheet) |
| Plastic Parts/Toys | HS 3926.90.99.89 |
❌ 3920.99.20.00 (It's not a sheet/film) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Rolls + Albums) | Declare Separately. Do not lump rolls and finished albums into one line item with one HS Code. Each must have its own HS Code. |
| Clear vs. Colored Film | Color does not change the HS Code in Chapter 39, but it must be clearly stated in the description. |
| High-Value Rolls (> $800) | Subject to full Section 301 tariffs (29.2% or 29.8%). No de minimis exemption. |
| Low-Value Shipments (< $800) | Check if the specific HS Code is excluded from de minimis. Some plastic products face stricter scrutiny. |
🌍 Part V: Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Base Tariff | Additional Tax (China) | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.99.20.00 |
4.2% | +25.0% | Total 29.2%. High scrutiny on "reindeer" claims. |
| 🇨🇳 China | 3920.99.20.00 |
6.5% | 0% | Lower base tariff. |
| 🇪🇺 EU | 3920.99.00 (Note: 8-digit varies) |
Varies | 0% | No Section 301 equivalent. |
| 🇬🇧 UK | 3920.99.00 |
Varies | 0% | Post-Brexit tariffs apply. |
📌 Conclusion:
- The USA is the most challenging market for plastic sheets due to the叠加 (stacking) of Base Tariff + Section 301 Tariff.
- Accuracy is paramount: A single misclassification (e.g., calling a reinforced sheet "unreinforced") can lead to a 25% tax penalty plus legal risks.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling a Photo Album a "Plastic Sheet Roll"
👉 Consequence: You pay 29.2% instead of 3.4%. Loss: ~25.8% extra tax.
❌ Mistake 2: Calling a Reinforced Sheet (Plastic+Paper) an "Unreinforced Film"
👉 Consequence: Customs inspects and reclassifies. You pay back taxes + penalties. Risk: Seizure.
❌ Mistake 3: Using 3926.90.99.89 for Raw Rolls
👉 Consequence: Customs rejects the entry because "Rolls" are not "Articles." Delay: Weeks.
❌ Mistake 4: Ignoring Cellular vs. Non-Cellular
👉 Consequence: Different HS Codes (3921 for cellular, 3920 for non-cellular). Wrong code = Wrong Tax.
✅ Correct Practice:
"PVC Plastic Film Roll, 0.5mm Thickness, Unreinforced, Flexible, Non-Cellular, Model XYZ"
OR
"Photo Album, PVC Pages, Hardcover, 50 Sheets"
🎯 Part VII: Conclusion: Professional Classification, Cost Control!
🎯 Remember the Mnemonic:
🔹 "Raw Roll? Check 3920/3921."
🔹 "Reinforced? Add 3921.40."
"Photo Album? Use 3926.48."
"Formed Item? Use 3926.99."
"Tax is 29% for Sheets, 3% for Albums!"
📌 Pro Tip:
If your plastic sheets are imported for industrial use and you have a Section 301 Exclusion, apply for it before shipment. This can save you up to 25% on duties.
For photo albums, ensure they are clearly "finished goods" and not "bulk sleeves" to enjoy the 3.4% rate.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
🖼️ Provide Photos of the Cross-Section (to prove cellular/non-cellular)
📄 Request an Advance Ruling if the shipment value is high
🚀 Let your plastic products clear customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent of Tax Matters!
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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。