PET Metallized Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3921905010 | 39.8% | CN | US | 官方文档 |
| 3920620020 | 39.2% | CN | US | 官方文档 |
| 3920620050 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎁 PET Metallized Film (Gift Packaging Metallic Polyester Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional-Level Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PET Metallized Film"?
PET Metallized Film, specifically for gift packaging, is a flexible plastic film made from Polyethylene Terephthalate (PET) with a metallic coating (usually aluminum) applied via vacuum evaporation. In international trade, the metallic layer does not change the fundamental nature of the product as a plastic film. It is classified under Chapter 39 (Plastics and Articles Thereof), specifically as non-cellular, non-porous plastic films.
⚠️ Key Distinction Point:
- If it is a flexible plastic film (PET base) with metal coating for packaging/decoration → Belongs to Chapter 39 (e.g., 3920 or 3921 series).
- If it is rigid (sheet/plate) → Would belong to 3920/3921 rigid forms, but "film" implies flexibility.
- Metalization does NOT make it "metal" → It remains a plastic product.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Form |
|---|---|---|---|
3921.90.40.90 |
Metallic polyester film for gift packaging, plastic material (PET), flexible film, non-paper-reinforced | Gift wrapping, decorative packaging | ✅ Plastic (PET) |
3921.90.50.10 |
Metallic polyester film for gift packaging, PET material, flexible film, for decorative/packaging use | Decorative wrapping, high-end gift boxes | ✅ Plastic (PET) |
3920.62.00.20 |
PET metallized film, polyester material, flexible film, non-porous polyester film | General PET metallized film, base material | ✅ Plastic (PET) |
3920.62.00.50 |
PET metallized film, made of Polyethylene Terephthalate, metallic PET film form | Specific classification for metallic PET | ✅ Plastic (PET) |
🔍 Key Reminder:
- All PET-based metallized films, regardless of the metal layer, are classified under Chapter 39.
- The difference between3920and3921often lies in whether it is a basic polymer film (3920) or a modified/laminated/bonded film (3921). In this data, both categories are used for similar packaging films, likely due to specific structural or functional nuances.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3921.90.40.90 – Metallic Polyester Film for Gift Packaging
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable (High tax rate disqualifies de minimis in many practical customs contexts, though formally de minimis is $800 for US, high rates still apply if declared) |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.24 → USITC: 3921.90.40.90 |
📌 Explanation:
- "Section 301 Surtax 25%": From the U.S. Trade Act Section 301 against China.
- "Section 122 Tariff 10%": Under the International Emergency Economic Powers Act (IEEPA) for specific national security or economic reasons.
- Total 39.2%: This is a high-cost import category. Cost planning must include this margin.
🎯 2. 3921.90.50.10 – Decorative/Packaging PET Film
| Item | Content |
|---|---|
| Base Tariff | 4.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.24 → USITC: 3921.90.50.10 |
📌 Note:
- Slightly higher base rate (4.8% vs 4.2%) leads to a 0.6% higher total tax.
- Even small differences in HS Code subheadings can impact cost. Choose the most accurate description.
🎯 3. 3920.62.00.20 – Basic PET Metallized Film
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.24 → USITC: 3920.62.00.20 |
📌 Explanation:
- Classified under 3920 (Other plates, sheets, film, foil and strip, of plastics), indicating it may be a basic, unmodified PET film with metalization.
- Same surtaxes apply as above.
🎯 4. 3920.62.00.50 – Specific PET Metallic Film
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| > Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.24 → USITC: 3920.62.00.50 |
📌 Note:
- Similar to3920.62.00.20, but likely for a specific type or grade of PET metallized film.
- Crucial: Ensure the product description matches the specific subheading to avoid misclassification penalties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material (PET), thickness, width, metalization type (Aluminum), gloss level. |
| ✅ Product Photos | ✔️ | Clear images showing the metallic surface, roll ends, and packaging. |
| ✅ Commercial Invoice | ✔️ | Clearly state "PET Metallized Film for Gift Packaging" and HS Code. |
| ✅ Packing List | ✔️ | Detail net weight, gross weight, dimensions per roll/carton. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, to prove origin for surtax calculations. |
| ✅ Declaration of Non-Reinforcement | ✔️ | Confirm it is not reinforced with paper or other materials (to avoid Chapter 48). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Metal is coating, Plastic is base; HS 39 is home, Don't be late!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| PET Film with Aluminum Coating | 3920.62.00.20 or 3920.62.00.50 |
Misdeclare as "Aluminum Foil" (Chapter 76) → Severe Penalty |
| Gift Packaging Film | 3921.90.40.90 or 3921.90.50.10 |
Vague description "Plastic Film" → Customs Audit/Delay |
| Rolled Film | Specify "Rolled" | Declare as "Sheet" → HS Code Error |
| Origin: China | Declare Origin CN | Hide Origin → Fraud Risk |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Printing | If additional printing is done, ensure it doesn't change the primary character (still plastic film). |
| Multi-Layer Lamination | If laminated with other plastics, re-evaluate HS Code (may shift to 3921 if complex). |
| High-Value Luxury Packaging | Ensure commercial value is accurately declared; customs may verify if undervalued to reduce tax. |
| Small Sample Shipments | Even for samples, if value > $800 or subject to surtaxes, proper declaration is needed. De minimis may not cover the high tax burden efficiently. |
🌍 V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.62.00.20 / 3921.90.50.10 |
39.2% - 39.8% | No special certification | High Surtax (301+122) |
| 🇨🇳 China | 3920.62.00.20 |
4.2% | No special certification | Low base tax, no surtax |
| 🇪🇺 EU | 3920.62.00 |
6.5% | REACH (if applicable) | Moderate tax, no US-style surtax |
| 🇦🇺 Australia | 3920.62.00 |
5.0% | No special certification | Low tax, FTAs may apply |
| 🇯🇵 Japan | 3920.62.00 |
3.0% | PSE (if electrical, not applicable here) | Low tax, stable trade |
📌 Conclusion:
- USA is the most expensive market for PET Metallized Film due to 301 and 122 surtaxes.
- Cost Optimization Strategy: Consider sourcing from ASEAN countries (Vietnam, Thailand) if feasible, as they may enjoy lower or zero tariffs under US trade policies (verify current FTAs).
- For US Importers: Budget for ~40% tax impact. Price negotiations must account for this.
📌 VI. Common Mistakes & Pitfall Guide (Lessons from Blood)
❌ Mistake 1: Declaring as "Aluminum Foil" (7607.11.19.00)
👉 Consequence: Wrong HS Code. Customs will reclassify to 3920/3921 + issue penalty.
👉 Truth: The base is PET; aluminum is a thin coating. It’s plastic, not metal.
❌ Mistake 2: Vague Description "Plastic Wrap"
👉 Consequence: Customs query, delay in clearance, potential for higher duty assessment.
👉 Truth: Be specific: "PET Metallized Film for Gift Packaging".
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Underpayment by 10%. Customs will assess back-taxes + interest.
👉 Truth: Always check for IEEPA/Section 122 applicability for China-origin goods.
❌ Mistake 4: Confusing 3920 and 3921
👉 Consequence: Possible misclassification. 3920 is basic film; 3921 is often modified/laminated.
👉 Truth: If it’s just metallized PET, 3920 is more common. If it has additional layers or treatments, 3921 might apply. Check with the specific product structure.
✅ Correct Practice:
"PET Metallized Film, 12 Micron Thickness, Width 500mm, Roll Form, for Gift Packaging, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Efficient!
🎯 Remember the Mantras:
🔹 "Metal is coating, Plastic is base; HS 39 is home, Don't be late!"
🔹 "HS Code defines life, 40% tax is key; declare accurately, save thousands!"
📌 Tips:
- If your film is sourced from Vietnam, Mexico, or Thailand, check for IEEPA Exemptions or FTAs. Tariffs could drop to 0%-5%.
- Recommendation: Apply for an Advance Ruling from US Customs and Border Protection (CBP) if dealing with large volumes or complex structures to ensure HS Code accuracy and avoid penalties.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your PET Metallized Film pass customs smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves to Be Precisely Calculated!
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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。