PET Plastic Anti Scratch Protective Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920620090 | 39.2% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ PET Plastic Anti-Scratch Protective Film
🌐 HS Code Classification & Tariff Guide | 2026 Latest Customs Rules | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is This Film?
PET Plastic Anti-Scratch Protective Film is a thin, flexible, transparent sheet made from polyethylene terephthalate (PET) — a high-performance polyester plastic. It's widely used to protect sensitive surfaces such as:
- Smartphone & tablet screens
- Laptop displays
- Glass panels
- Automotive glass
- Industrial touchscreens
⚠️ Key Classification Clues:
- Made of PET (polyester/plastic) → falls under Chapter 39 (Plastics)
- In film form, not a rigid sheet → fits "flexible plastic film" criteria
- Self-adhesive or non-adhesive protective layer → qualifies as protective film
- No metalization, no cellular structure, no reinforcement → excludes certain high-tariff categories
📦 Two, HS Code Breakdown (2026 Official Tariff Authority Reference)
| HS Code | Product Description | Tax Rate | Key Classification Reason |
|---|---|---|---|
3919.90.50.60 |
PET plastic anti-scratch protective film, material: PET, form: protective film, no material conflict | 40.8% | Matches "other plastics" under 3919.90.50, fits protective film definition |
3919.90.50.40 |
PET plastic anti-scratch protective film, material: PET (polyester/plastic), form: protective film, self-adhesive plastic film | 40.8% | Falls under self-adhesive plastic film — same as 3919.90.50.60 |
3921.90.50.50 |
PET plastic anti-scratch protective film, material: PET (polyester), form: protective film, fits plastic film classification | 39.8% | Classified under other plastic films in 3921.90.50.50 |
3920.99.20.00 |
PET plastic anti-scratch protective film, material: PET (polyester), form: protective film, non-cellular, non-reinforced flexible plastic film | 39.2% | Matches non-cellular flexible film — lowest rate among options |
3920.62.00.90 |
PET plastic anti-scratch protective film, material: PET (polyethylene terephthalate), form: protective film, non-metalized, consistent with classification notes | 39.2% | Matches non-metalized, flexible film under 3920.62.00.90 |
🔍 Critical Insight:
- All 5 HS codes apply to the same product, but different tax rates based on subheading specificity
- Lower tax = better classification →3920.62.00.90and3920.99.20.00are most favorable
- Avoid3919.90.50.60and3919.90.50.40if you can justify a lower-rate code
💰 Three, 2026 Tariff Breakdown (Detailed Tax Clause Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 3919.90.50.60 & 3919.90.50.40 — Higher-Tax Path (40.8%)
| Item | Detail |
|---|---|
| Base Duty | 5.8% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 Why This Happens:
- These codes fall under "other plastics" with no specific subcategory
- USITC 301 applies to all Chinese-origin goods under this heading
- IEEPA 122 adds 10% on top for China-related trade actions
- No de minimis relief → even small shipments face full 40.8% tax
🎯 2. 3921.90.50.50 — Medium-Tax Path (39.8%)
| Item | Detail |
|---|---|
| Base Duty | 4.8% |
| USITC 301 Additional Duty | +25.0% |
| IEEPA 122 Additional Duty | +10.0% |
| Total Effective Duty | 39.8% |
| Tax Calculation | CIF × 39.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 |
📌 Why It’s Slightly Better:
- 3921.90.50.50 is for "other plastic films" — more specific than 3919
- Still subject to full 301 + IEEPA duties
- 0.1% lower than 3919 codes → small savings on large volumes
🎯 3. 3920.99.20.00 & 3920.62.00.90 — Best Tax Options (39.2%)
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| USITC 301 Additional Duty | +25.0% |
| IEEPA 122 Additional Duty | +10.0% |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF × 39.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.99.20.00 / 3920.62.00.90 → FOOTNOTE:9903.88.01 |
📌 Why These Are Optimal:
- 3920.99.20.00: "Non-cellular, non-reinforced flexible plastic film" → perfect fit for PET protective film
- 3920.62.00.90: "Flexible film of polyethylene terephthalate (PET), non-metalized" → most precise match
- Both exclude metalization and cellular structure, so no confusion with higher-tariff categories
- Same 39.2% rate, but better classification justification → stronger audit defense
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Proves material (PET), thickness, adhesion, non-metalized |
| ✅ Technical Drawings / Structure Diagrams | ✔️ | Shows film form, no reinforcement, no metal layer |
| ✅ High-Resolution Product Photos | ✔️ | Clear view of film surface, backing layer, no coating |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, non-toxicity, adhesion strength |
| ✅ Commercial Invoice | ✔️ | Must state: “PET Anti-Scratch Protective Film, Non-Metalized, Flexible Film” |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may qualify for lower rates |
| ✅ Packing List | ✔️ | Shows film roll size, quantity, packaging method |
✅ 2.申报技巧 (Smart Filing Tips)
🔥 "Precision Wins: Use the Right Code, Save 1.6%!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Film is non-metalized, flexible, no reinforcement | 3920.62.00.90 or 3920.99.20.00 |
3919.90.50.60 |
+1.6% tax on $100k shipment = $1,600 extra |
| Film has self-adhesive layer | 3919.90.50.40 |
3920.62.00.90 |
Higher risk of audit — less precise |
| Film is bare PET, no coating | 3920.62.00.90 |
3921.90.50.50 |
No benefit, but more accurate |
| Film is used in electronics | 3920.62.00.90 |
3919.90.50.60 |
Higher tax, weaker defense |
✅ Best Practice:
Use3920.62.00.90if you can prove non-metalized PET film, flexible, no reinforcement — it's the most precise and lowest-taxed option.
✅ 3. Special Cases & Handling
| Situation | Recommendation |
|---|---|
| Film with adhesive backing | Still eligible for 3920.62.00.90 if non-metalized and flexible |
| Film used in solar panels | May qualify for exemption if used in renewable energy systems — apply for special tariff treatment |
| Custom-cut film (not roll) | Still falls under same HS code — no change in classification |
| Re-export or re-import | Must re-verify origin and HS code — no automatic exemption |
| Small shipment (<$800) | ❌ No de minimis relief — still pays 39.2%–40.8% |
🌍 Five, Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3920.62.00.90 or 3920.99.20.00 |
39.2%–40.8% | None (but must prove non-metalized) | Highest tariff burden |
| 🇨🇳 China | 3920.62.00.90 |
5% | CCC, RoHS | No extra duties |
| 🇪🇺 European Union | 3920.62.00.90 |
0% (if CE) | CE, REACH | No 301/IEEPA tariffs |
| 🇦🇺 Australia | 3920.62.00.90 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3920.62.00.90 |
0% | PSE | No extra tariffs |
📌 Takeaway:
- Only the US imposes 301 + IEEPA tariffs on this product
- China, EU, Australia, Japan have no additional duties
- If exporting to US, use3920.62.00.90to minimize tax
📌 Six, Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Using 3919.90.50.60 for a non-adhesive PET film
👉 Result: Pays 40.8% instead of 39.2% → extra $1,600 on $100k shipment
❌ Mistake 2: Claiming "protective film" without proving non-metalized, non-cellular
👉 Result: Customs may reclassify → higher duty + penalties
❌ Mistake 3: Not providing technical proof (photos, specs, test reports)
👉 Result: Delayed clearance, request for audit, or rejection
❌ Mistake 4: Using "plastic film" as the product name without details
👉 Result: Customs may assume it's a higher-tariff item (e.g., metalized film)
✅ Correct Declaration Phrase:
"PET Anti-Scratch Protective Film, Non-Metalized, Flexible, Non-Cellular, Non-Reinforced, 0.05mm Thickness, for Electronic Devices"
🎯 Seven, Conclusion: Smart Classification = Big Savings!
🎯 Key Takeaway:
🔹
3920.62.00.90and3920.99.20.00are the best HS codes — 39.2% duty, most precise match
🔹 Avoid3919.90.50.60and3919.90.50.40unless you have no alternative
🔹 US tariffs are brutal — 301 + IEEPA = +35% on top of base duty
🔹 No de minimis relief — even small orders pay full rate
📌 Pro Tip:
If your product is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption — 0% additional duty.
✅ Apply for Advance Ruling (Pre-Clearance) to lock in the best HS code and avoid future disputes.
📣 Act Now!
📞 Contact a licensed customs broker + provide product specs + request HS Code pre-ruling
🚀 Reduce your tariff by up to 1.6% — that’s thousands saved per shipment!
✨ Smart Importing Starts with Accurate Classification!
💼 Your bottom line depends on the right code — don’t gamble!
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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。