PET Metallized Scratch Resistant Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920620020 | 39.2% | CN | US | 官方文档 |
| 3920620050 | 39.2% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ PET Metallized Scratch Resistant Film
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PET Metallized Scratch Resistant Film"?
PET Metallized Scratch Resistant Film is a high-performance polyester film coated with a thin layer of metal (usually aluminum) and treated with scratch-resistant hard coatings. It is widely used in electronics protection, automotive lighting, decorative laminates, and industrial insulation.
In international trade, it is classified based on its material composition (Polyester/PET), form (Film), and specific treatment (Metallized or Protective). The classification varies slightly depending on whether it is primarily defined as a "metallized film" or a "protective film".
⚠️ Key Distinction Point:
- If the primary characteristic is metallization (metal coating for conductivity/reflectivity) → Classified under 3920.62 (Other plates, sheets, film... of polyester).
- If the primary characteristic is protection (self-adhesive or non-adhesive protective layer for scratch resistance) → Classified under 3921.90 (Other plates, sheets, film...) or 3919.90 (Self-adhesive plates, sheets, film...).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Feature |
|---|---|---|---|
3920.62.00.20 |
PET Metallized Film, Polyester Material, Film Form | General metallized PET film for packaging/industrial use | ✅ Metallized |
3920.62.00.50 |
PET Metallized Film, Specific Metallized PET Film Classification | Specific metallized PET film with defined structure | ✅ Metallized |
3921.90.50.50 |
PET Plastic Scratch Resistant Protective Film, Polyester Material, Film Form | Non-self-adhesive protective film for surfaces | ✅ Protective |
3921.90.40.90 |
PET Plastic Film, Polyester Material, Film Form | General non-adhesive PET film | ✅ Basic Film |
3919.90.50.40 |
PET Plastic Scratch Resistant Protective Film, Self-Adhesive | Self-adhesive protective film (e.g., for glass/plastic screens) | ✅ Self-Adhesive |
🔍 Key Reminder:
- Metallized PET films (without strong adhesive properties) fall under Chapter 39, Heading 3920.
- Protective films (especially if self-adhesive) may fall under 3919 (Self-adhesive) or 3921 (Other plastic films).
- Scratch resistance is a functional attribute; classification depends on the primary material and form.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 November 10 onwards (for subsequent imports)
🎯 1. 3920.62.00.20 —— PET Metallized Film (General)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| USITC Additional Tax | +25.0% (Under USITC Footnote for China) |
| Section 122 Tariff | +10.0% (Under 122 Section, US Trade Act) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 3920.62.00.20 → Footnote: 9903.88.01 → Section 122: 10% |
📌 Explanation:
- The 4.2% base rate is the standard MFN rate for polyester films.
- The 25% USITC tax is part of the "Section 301" tariffs on Chinese goods.
- The 10% Section 122 tax is applied to certain plastic films and sheets.
- Total: 39.2%. This is a high tariff category; cost planning is essential.
🎯 2. 3920.62.00.50 —— PET Metallized Film (Specific Classification)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% |
| USITC Additional Tax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3920.62.00.50 → Footnote: 9903.88.01 → Section 122: 10% |
📌 Note:
- Same tax structure as3920.62.00.20.
- Applies to more specific metallized PET films with defined metallization thickness or application.
🎯 3. 3921.90.50.50 —— PET Plastic Scratch Resistant Protective Film (Non-Adhesive)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% |
| USITC Additional Tax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3921.90.50.50 → Footnote: 9903.88.01 → Section 122: 10% |
📌 Note:
- Slightly higher base rate (4.8%) due to "other plastic films" classification.
- Total rate is 39.8%, the highest among non-adhesive options.
🎯 4. 3921.90.40.90 —— PET Plastic Film (General)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% |
| USITC Additional Tax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3921.90.40.90 → Footnote: 9903.88.01 → Section 122: 10% |
📌 Note:
- General non-adhesive PET film.
- Same total rate as metallized films (39.2%), but may be easier to classify if metallization is minor.
🎯 5. 3919.90.50.40 —— PET Plastic Scratch Resistant Protective Film (Self-Adhesive)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% |
| USITC Additional Tax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3919.90.50.40 → Footnote: 9903.88.01 → Section 122: 10% |
📌 Note:
- Highest total rate (40.8%) due to higher base rate (5.8%) for self-adhesive films.
- Apply only if the film is self-adhesive (has glue backing).
- Misclassification here (e.g., declaring non-adhesive as self-adhesive) can lead to overpayment or penalties.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Preparation Checklist (Missing Documents Are Not Allowed)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes material (PET), thickness, metallization process, scratch resistance rating |
| ✅ Technical Data Sheet (TDS) | ✔️ | Confirms if the film is self-adhesive or non-adhesive |
| ✅ Product Photos (Clear Label) | ✔️ | Shows metallized surface, edge, and any labeling |
| ✅ Third-Party Test Report | ✔️ | Scratch resistance test (e.g., Taber,铅笔硬度), metallization thickness |
| ✅ Commercial Invoice | ✔️ | Clearly state "PET Metallized Scratch Resistant Film" |
| ✅ Packing List | ✔️ | Specify roll dimensions, weight, and packing method |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, for potential tariff reduction (but US has no FTA with China) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Adhesive Check, Metallization Confirm, HS Code Precision, Tax Rate Saved!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Non-adhesive Metallized PET | 3920.62.00.20 or 3920.62.00.50 |
Declare as 3921 → Risk of penalty |
| Self-Adhesive Protective Film | 3919.90.50.40 |
Declare as 3921 → Tax underpayment/overpayment |
| General PET Film (No Metallization) | 3921.90.40.90 |
Declare as 3920 → Misclassification |
| Metallized Film with Light Adhesive | Analyze primary function → May be 3919 or 3920 |
Ambiguous declaration → Customs review delay |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Customized Film | Provide customer design specs + metallization process details |
| High-Reflectivity Metallized Film | Emphasize "metallized" feature → Use 3920 codes |
| Protective Film for Electronics | Provide test reports for scratch resistance → Use 3921.90.50.50 if non-adhesive |
| Self-Adhesive Film | Must declare as 3919.90.50.40 → Higher tax but accurate classification |
| Composite Films (PET + Other Layers) | Provide layer-by-layer analysis → May affect HS Code selection |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.62.00.20 |
39.2% (CN Origin) | None (Standard) | High tax due to Section 301 + 122 |
| 🇨🇳 China | 3920.62.00.20 |
4.2% | None | Base rate only |
| 🇪🇺 EU | 3920.62.00.20 |
6.5% (Standard) | REACH, RoHS | No additional tariffs |
| 🇬🇧 UK | 3920.62.00.20 |
6.5% | UKCA, RoHS | Post-Brexit rules apply |
| 🇯🇵 Japan | 3920.62.00.20 |
6.0% | PSE (if electrical) | No additional tariffs |
📌 Conclusion:
- USA is the most expensive market for PET films due to Section 301 (25%) and Section 122 (10%) tariffs.
- EU and Japan have lower base rates and no additional US-style tariffs.
- China Origin in the US faces ~39-40% total tax, significantly impacting profit margins.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring self-adhesive film as non-adhesive (3921 instead of 3919)
👉 Consequence: Tax underpayment → Penalties + Back Taxes
❌ Mistake 2: Declaring metallized film as general plastic film (3921 instead of 3920)
👉 Consequence: Misclassification → Customs Review Delay or Rejection
❌ Mistake 3: Not specifying scratch resistance in documentation
👉 Consequence: Customs may classify as generic film → Wrong Tax Rate
❌ Mistake 4: Using "Protective Film" without clarifying adhesive status
👉 Consequence: Customs cannot determine 3919 vs 3921 → Holds
✅ Correct Practice:
"PET Metallized Scratch Resistant Film, 50mic, Non-Adhesive, Aluminum Coated, for Electronics Protection, Model XYZ, Test Report Attached"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Adhesive? Check. Metallized? Confirm. HS Code Right, Tax Light!"
🔹 "3920 for Metallized, 3919 for Adhesive, 3921 for Other, Mix It Up, You’re Through!"
📌 Pro Tip:
If your PET film is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption under certain conditions, potentially reducing tariffs to 0%-5%.
👉 Recommendation: Apply for Advance Ruling (Pre-classification) to avoid clearance risks.
📣 Act Now:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Let your PET Film Clear Customs Smoothly, Export Efficiently, Profit Double!
✨ 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。