PET Metallized Packaging Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909905 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 7607205000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ PET Metallized Anti-Static Packaging Film (PET镀铝防静电保护膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Chinese Origin Goods
📌 1. Product Definition & Classification: What is "PET Metallized Packaging Film"?
PET Metallized Packaging Film refers to a composite material where Aluminum vapor is deposited onto a Polyethylene Terephthalate (PET) base film. It is widely used in: * Electronics Packaging: Anti-static shielding for sensitive components. * Consumer Goods: High-barrier packaging for food, pharmaceuticals, and cosmetics. * Industrial Use: Protective films for screens, metals, and surfaces.
⚠️ Key Distinction Point:
- If it is a bare film (no adhesive, no backing paper) intended for protective wrapping or lamination → It is likely a Plastic Film (Heading 3920/3921) or Plastic Articles (Heading 3926).
- If it has an adhesive layer (self-adhesive tape/joint) → It falls under Plastic Tape (Heading 3919).
- If it is classified as a composite metal film rather than a plastic article → It may fall under Aluminum Foil products (Heading 7607), though this is less common for PET base.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Total Tax Rate (China Origin) | Tax Composition |
|---|---|---|---|---|
3926.90.99.05 |
PET Metallized Anti-Static Protective Film, Plastic Material, Film Form | General anti-static packaging, protective covers, non-adhesive | 22.8% | Base: 5.3% + Sec 301: 7.5% + Sec 122: 10% |
3926.90.99.89 |
PET Metallized Anti-Static Protective Film, Plastic Material, Other Plastic Articles | Custom anti-static sheets, industrial plastic parts | 22.8% | Base: 5.3% + Sec 301: 7.5% + Sec 122: 10% |
3919.10.20.55 |
PET Metallized Tape Base Film, Plastic Material, Strip Form | Self-adhesive tape backing, label bases, roll goods with adhesive | 40.8% | Base: 5.8% + Sec 301: 25.0% + Sec 122: 10% |
3919.90.50.60 |
PET Metallized Tape Base Film, Plastic Material, Self-Adhesive Strip | Self-adhesive tape rolls, industrial tapes | 40.8% | Base: 5.8% + Sec 301: 25.0% + Sec 122: 10% |
7607.20.50.00 |
PET Metallized Anti-Static Film, Plastic Material, Composite Material with Metal Layer | Rare classification; treated primarily as aluminum foil product with backing | 17.5% | Base: 0.0% + Sec 301: 7.5% + Sec 122: 10% |
🔍 Critical Note:
- The majority of anti-static protective films are classified under 3926 (Other plastic articles).
- If the product is self-adhesive (has glue), it MUST be classified under 3919 (Plastic tapes), which carries a significantly higher tariff.
- Classification under 7607 is possible but less common for PET-based films unless the metal layer is the dominant functional element.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3926.90.99.05 / 3926.90.99.89 —— Plastic Protective Films (Non-Adhesive)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% (For Aluminum/Plastic related items under specific trade actions) |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | USITC:3926.90.99.05 → USITC:3926.90.99.89 → FOOTNOTE:301.88 → FOOTNOTE:122 |
📌 Explanation:
- These codes cover plastic articles that are not specifically described elsewhere.
- The 22.8% rate is a combination of standard MFN duty, Section 301 (China-specific), and Section 122 (targeted surcharge).
- No de minimis exemption: Even for low-value shipments, this tax applies.
🎯 2. 3919.10.20.55 / 3919.90.50.60 —— Self-Adhesive Plastic Tapes
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3919.10.20.55 → USITC:3919.90.50.60 → FOOTNOTE:301.88 → FOOTNOTE:122 |
📌 Warning:
- If your product has adhesive (even thin coating), it is considered a tape.
- The 40.8% rate is nearly double the non-adhesive film rate.
- Misclassification here is a common customs audit risk.
🎯 3. 7607.20.50.00 —— Aluminum Foil Products (Composite)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:7607.20.50.00 → FOOTNOTE:301.88 → FOOTNOTE:122 |
📌 Opportunity:
- This is the lowest tax rate (17.5%) among the options.
- However, customs may reject this classification if the PET film is the primary functional component, as aluminum is merely a metallized layer.
- Use only if you can prove the metal layer is the essential character of the good.
🛠️ 4. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Document Checklist (Must-Have)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Include: Base material (PET), Metallization method (Vacuum Al), Thickness, Static dissipative properties |
| ✅ Photographs | ✔️ | Clear images of the film roll, end view (showing layers), and any adhesive backing |
| ✅ Commercial Invoice | ✔️ | Clearly state: "PET Metallized Anti-Static Protective Film, No Adhesive" OR "PET Metallized Tape" |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of rolls, dimensions |
| ✅ Certificate of Origin | ✔️ | Form A or generic CO, indicating Chinese origin |
✅ 2. Declaration Tips (Key Mantra)
🔥 "No Adhesive = 3926 (22.8%); Adhesive = 3919 (40.8%); Aluminum Character = 7607 (17.5%)!"
| Scenario | Correct HS Code | Risk |
|---|---|---|
| Roll film with no glue, used for wrapping | 3926.90.99.05 / .89 |
Low if described as "protective film" |
| Roll film with glue (tape) | 3919.10.20.55 / .60 |
High risk if declared as "film" |
| Composite foil where aluminum is key | 7607.20.50.00 |
Very high risk of reclassification unless proven |
| Anti-static property | Mention in spec sheet | Does not change HS code, but supports 3926 classification |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Film | Provide customer PO and tech specs to prove it's a "protective film" not a "tape" |
| Sample Shipment | Still subject to 22.8% tax; no de minimis exemption |
| Mixed Shipment | If film and tape are mixed, declare separately; do not bundle to lower tax |
| Anti-Static Certification | Provide test reports (e.g., ANSI/ESD S20.20) to support functional description |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.05 |
22.8% | None specific | High tariff for China origin |
| 🇨🇳 China | 3926.90.99.05 |
5.3% | None | No surtaxes |
| 🇪🇺 EU | 3920.62.00 |
6.5% | REACH | No Section 301/122 |
| 🇬🇧 UK | 3920.62.00 |
6.5% | UKCA | No surtaxes |
| 🇯🇵 Japan | 3920.62.00 |
6.0% | PSE (if electrical) | No surtaxes |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and 122 tariffs.
- EU/UK/JP offer lower duties (~6%) but require strict chemical compliance (REACH, etc.).
- Strategy: For US market, ensure accurate classification to avoid 40.8% tape rate.
📌 6. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring adhesive tape as "Protective Film"
👉 Consequence: Tax drops from 40.8% to 22.8% → Customs Audit & Penalties!
❌ Mistake 2: Declaring non-adhesive film as "Aluminum Foil"
👉 Consequence: Tax drops from 22.8% to 17.5% → Rejection for Misclassification!
❌ Mistake 3: Ignoring Anti-Static Properties in Description
👉 Consequence: Customs may question the product's nature → Delays & Inspections
❌ Mistake 4: Using Vague Terms like "Plastic Sheet"
👉 Consequence: Ambiguity leads to random HS code assignment → Unpredictable Tax Rate
✅ Correct Practice:
"PET Metallized Anti-Static Protective Film, Non-Adhesive, Roll Form, Width: 500mm, Thickness: 50um, ESD Safe, Made in China"
🎯 7. Conclusion: Professional Declaration, Save Money & Time!
🎯 Remember Mantra:
🔹 "Adhesive = Tape (40.8%); No Adhesive = Film (22.8%); Metal Character = Foil (17.5%)"
🔹 "HS Code Determines Cost; Misclassification Costs Double!"
📌 Pro Tip:
If your product is anti-static, include ESD test reports in your dossier.
For US imports, consider Advance Ruling (Ruling Letter) to lock in the 22.8% rate and avoid disputes.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Product Specs + Apply for Pre-Ruling
🚀 Ensure Smooth Clearance, Efficient Export, Maximize Profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Should 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。