PET Metallized Heat Shrink Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7607201000 | 13.7% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 7607205000 | 17.5% | CN | US | 官方文档 |
| 3926909400 | 35.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
📦 PET Metallized Heat Shrink Film (PET镀铝热收缩膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 One, Product Definition and Classification: What is "PET Metallized Heat Shrink Film"?
PET Metallized Heat Shrink Film is a high-performance packaging material composed of Polyethylene Terephthalate (PET) with a thin layer of aluminum deposited on its surface, designed to shrink when heated. In international trade, its classification hinges on the primary function and structural composition: - Metal-Backed Aluminum Products: If classified based on the aluminum coating as a functional layer providing barrier properties (often treated as a composite with metal backing). - Plastic Articles: If classified based on the PET substrate as the primary structural material, with metallization considered a surface treatment.
⚠️ Key Distinction Point:
- If the customs authority views the aluminum layer as the essential character providing the "foil-like" barrier → It falls under HS 7607 (Aluminum Foil). - If the PET substrate is viewed as the essential character, with metallization as a minor processing step → It falls under HS 3926 (Other Plastic Articles).
📊 Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Reason for Classification |
|---|---|---|---|
7607.20.10.00 |
Aluminum foil, backed with paper, paperboard, plastics or similar backing materials; thickness > 0.2mm | PET metallized film where the aluminum layer is significant; considered a "plastic-backed aluminum foil" | ✅ Metal-Backed Composite: Views the product primarily as aluminum foil with a plastic backing. |
7607.20.50.00 |
Aluminum foil, backed with plastics; other than those of 7607.20.10 | PET metallized film classified under a different subheading within Aluminum Foils; implies a different thickness or structural interpretation than 7607.20.10 | ✅ Metal-Backed Composite: Another angle on aluminum foil classification, potentially implying different thickness criteria. |
3926.90.99.89 |
Other articles of plastics and articles of other materials of headings 39.01 to 39.14 | General "other plastic articles"; widely used for PET films that are not specifically listed elsewhere; considers the film primarily as a plastic sheet | ✅ Plastic Article: Views the product primarily as a plastic film, with metallization as a surface finish. |
3926.90.94.00 |
Other plastic articles | Plastic sheets/films that do not fit into more specific plastic categories; broader category for plastic films | ✅ Plastic Article: Another category for plastic sheets, potentially used if the film doesn't meet specific "sheet" definitions in other subheadings. |
🔍 Key Reminder:
- HS 7607 classification usually results in lower basic tariffs but is subject to specific Section XX (Metals) rules. - HS 3926 classification results in higher basic tariffs but is subject to Section XV (Plastics) rules. - The Heat Shrink property does not change the HS code; it is a functional characteristic of the PET material.
💰 Three, 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. 7607.20.10.00 —— Aluminum Foil, Backed with Plastics (Thickness > 0.2mm)
| Item | Content |
|---|---|
| Basic Tariff Rate | 3.7% (ad valorem) |
| USITC Surtax (Section 301) | +0.0% (No Section 301 surtax applied to this specific subheading in the provided data) |
| IEEPA Surtax (Section 122) | +10% (Targeting Chinese/ Hong Kong products, effective from Nov 10, 2025) |
| Total Tariff Rate | 13.7% |
| Tax Calculation | CIF Value × 13.7% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:7607.20.10.00 → FOOTNOTE:122 |
📌 Explanation:
- "Basic Tariff 3.7%": Standard Most Favored Nation (MFN) rate for aluminum foil with plastic backing. - "IEEPA 10%": The 122 Clause Tariff (Section 122 of the Trade Expansion Act) is applied here. This is a specific surtax distinct from the Section 301 tariffs often seen on other goods. - Total 13.7%: This is the lowest total tariff rate among the provided options, making7607.20.10.00the most cost-effective classification if legally justifiable.
🎯 2. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Basic Tariff Rate | 5.3% (ad valorem) |
| USITC Surtax (Section 301) | +7.5% (Applied to this plastic subcategory) |
| IEEPA Surtax (Section 122) | +10% (Targeting Chinese/ Hong Kong products) |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:122 |
📌 Explanation:
- "Basic Tariff 5.3%": Standard MFN rate for other plastic articles. - "USITC Surtax 7.5%": A specific surtax applied to this plastic category. - "IEEPA 10%": Same 122 Clause surtax as above. - Total 22.8%: Significantly higher than the aluminum foil classification.
🎯 3. 7607.20.50.00 —— Aluminum Foil, Backed with Plastics (Other)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0.0% (ad valorem) |
| USITC Surtax (Section 301) | +7.5% (Applied to this specific aluminum subheading) |
| IEEPA Surtax (Section 122) | +10% (Targeting Chinese/ Hong Kong products) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:7607.20.50.00 → FOOTNOTE:122 |
📌 Explanation:
- "Basic Tariff 0.0%": No basic duty for this specific aluminum foil subheading. - "USITC Surtax 7.5%": A surtax is still applied, unlike in7607.20.10.00. - Total 17.5%: Lower than the plastic classifications (3926...) but higher than7607.20.10.00.
🎯 4. 3926.90.94.00 —— Other Plastic Articles (Plastic Sheets)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0.0% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% (High surtax applied to this plastic category) |
| IEEPA Surtax (Section 122) | +10% (Targeting Chinese/ Hong Kong products) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:3926.90.94.00 → FOOTNOTE:122 |
📌 Explanation:
- "Basic Tariff 0.0%": No basic duty. - "USITC Surtax 25.0%": This is a very high surtax (likely related to Section 301 or specific anti-dumping/countervailing duties). - Total 35.0%: The highest total tariff rate, making this the least favorable classification from a cost perspective.
🛠️ Four, Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (No Missing Items)
| Material | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: Material composition (PET%, Al% ), thickness (mm), shrinkage ratio, tensile strength. |
| ✅ Photographs (Clear & Detailed) | ✔️ | Show the metallic luster, the plastic backing, and the heat shrink behavior (if possible). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "PET Metallized Heat Shrink Film, for packaging purposes." Avoid vague terms like "Film." |
| ✅ Bill of Lading | ✔️ | Ensure HS Code is consistent across all documents. |
| ✅ Origin Certificate (CO) | ✔️ | To prove Chinese origin (which triggers the surtaxes). |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Metallization is Key, Thickness Matters, Classification Drives Cost!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| High Aluminum Content / Barrier Focus | 7607.20.10.00 (Total 13.7%) |
Misdeclare as plastic → 22.8%+ |
| Low Aluminum / High Plastic Content | 3926.90.99.89 (Total 22.8%) |
Misdeclare as foil → Risk of penalty |
| Any Scenario | Provide thickness data | Hide thickness → Customs may reassess |
| Any Scenario | Use HS 7607 if aluminum is key feature | Use HS 3926 unnecessarily → Higher tax |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Film | Provide customer orders + technical specs to justify HS Code. |
| Multi-Layer Film (e.g., PET/Alu/PE) | The layer giving the "essential character" determines the HS Code. If Alu is essential → 7607. If PE/PET is essential → 3926. |
| Disputed Classification | File for Pre-Ruling (Advance Ruling) with CBP before shipment. |
🌍 Five, Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 7607.20.10.00 |
13.7% | None specific | Lowest Tariff Option if classifiable as foil. |
| 🇺🇸 USA | 3926.90.94.00 |
35.0% | None specific | Highest Tariff Option. Avoid if possible. |
| 🇨🇳 China | 3926.90.99.89 |
5% | None | No surtaxes. |
| 🇪🇺 EU | 3920.62.00 |
0-6% | REACH, RoHS | Different HS structure than US. |
📌 Conclusion:
- The US market is highly sensitive to HS Code classification for metallized films.
-7607.20.10.00offers the best cost efficiency (13.7%) if the product can be legally classified as "Aluminum Foil with Plastic Backing."
-3926.90.94.00is the most expensive (35.0%) and should be avoided unless the product is definitively a plastic sheet with no significant metal barrier function.
📌 Six, Common Errors & Pitfall Guide (Lessons Learned the Hard Way)
❌ Mistake 1: Calling it "Plastic Film" without mentioning "Metallized" or "Aluminum"
👉 Consequence: Customs may classify under 3926.90.99.89 (22.8%) or even 3926.90.94.00 (35.0%) if they doubt the metal content.
👉 Fix: Clearly describe the aluminum layer in the commercial invoice.
❌ Mistake 2: Assuming all "Metallized Films" are 7607
👉 Consequence: If the aluminum layer is too thin or not the essential character, CBP will reclassify to 3926, leading to back taxes + penalties.
👉 Fix: Ensure the aluminum layer meets the criteria for "Aluminum Foil" (e.g., thickness, barrier function).
❌ Mistake 3: Ignoring the 122 Clause Tariff
👉 Consequence: All provided HS Codes carry a 10% IEEPA surtax. Failing to account for this leads to budget shortfalls.
👉 Fix: Factor in the 10% surtax for all calculations.
❌ Mistake 4: Using "Heat Shrink" as the primary classification term
👉 Consequence: "Heat Shrink" is a property, not a material. It does not change the HS Code.
👉 Fix: Focus on Material (PET/Aluminum) and Structure (Foil vs. Plastic Sheet).
✅ Correct Approach:
"PET Metallized Heat Shrink Film, Aluminum-backed Plastic Foil, for Packaging Use, Thickness: 0.25mm"
🎯 Seven, Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Foil Backed = 13.7% (Best) | Plastic Sheet = 35.0% (Worst)"
🔹 "122 Clause is 10%, Always Add It!"
🔹 "HS Code Dictates Profit Margin!"
📌 Pro Tip:
- Pre-Ruling is Key: Given the wide tariff range (13.7% vs 35.0%), file for a CBP Pre-Ruling to lock in the favorable 7607.20.10.00 classification.
- Document Everything: Keep technical specs, thickness measurements, and layer composition evidence ready for customs inspection.
📣 Immediate Action:
📞 Consult a licensed customs broker
📄 Prepare technical specifications
🚀 File for Pre-Ruling to secure the 13.7% tariff rate!
✨ Professional Clearance, Start with Accurate Classification!
💼 Every Percentage Point Matters in Global Trade!
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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。