PET Plastic Light Blocking Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920620090 | 39.2% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ PET Plastic Light Blocking Film (Anti-Scratch/Protective)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 I. Product Definition & Classification: What Exactly is "PET Light Blocking Film"?
PET (Polyethylene Terephthalate) Light Blocking Film is a high-performance plastic film widely used in electronics, automotive, and construction industries. Its primary functions are light shielding (blackout) and surface protection (anti-scratch).
In international trade, the classification depends heavily on its physical form, self-adhesive nature, and structural characteristics:
1. General Plastic Film (Non-adhesive or Laminated)
- Simple PET films, often used for backing or packaging.
- Key characteristic: Not primarily defined by self-adhesive properties.
- 📌 Typical HS Codes: 3921.19.00.90, 3920.62.00.90
2. Self-Adhesive Plastic Film
- Films with an adhesive layer (e.g., screen protectors, architectural window films with glue).
- Key characteristic: Comes with a backing liner and adhesive ready for application.
- 📌 Typical HS Codes: 3919.90.50.40, 3919.90.50.60
⚠️ Critical Distinction:
- If the film is laminated or has special surface treatments for light blocking but lacks a self-adhesive function, it may fall under Chapter 39 (Articles of Plastics).
- If it is explicitly a self-adhesive roll (like a screen protector), it falls under Heading 3919 (Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Application Scenario | Key Feature |
|---|---|---|---|
3921.19.00.90 |
Other plates, sheets, film, foil and strip, of plastics: Of polyolefins... (Note: Summary states PET) | General protective films, non-adhesive light blocking sheets | Non-adhesive PET film |
3920.62.00.90 |
Other plates, sheets, film, foil and strip, of plastics: Of polyethylene terephthalate (PET) | Standard PET films, industrial protective layers | Pure PET material, no adhesive |
3921.90.50.50 |
Other plates, sheets, film, etc.: Other | Multi-layer laminated PET films, treated for light blocking | Laminated/Processed PET |
3919.90.50.40 |
Self-adhesive plates, sheets, etc.: Of plastics, other | Self-adhesive PET protective films (e.g., phone screens) | With Adhesive Layer |
3919.90.50.60 |
Self-adhesive plates, sheets, etc.: Of plastics, other | Self-adhesive PET films for industrial/light blocking | With Adhesive Layer |
🔍 Key Insight:
- Adhesive determines the chapter path: If it has glue, look at 3919; if not, look at 3920/3921.
- PET vs. Polyolefin: While3921.19mentions polyolefins, many general summaries group PET protective films here if they are laminated. However, pure PET films are more accurately3920.62.
- Light Blocking Function: This is a chemical/physical property and does not change the HS code. It is declared as a functional attribute under "Other" or specific subheadings.
💰 III. 2026 Latest Tariff Rate Breakdown (US Imports from China)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Includes Section 301 & IEEPA duties)
🎯 1. 3921.19.00.90 —— General Plastic Film (Non-Adhesive/Laminated)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (Most Favored Nation) |
| Section 301 Duty | +25.0% (Additional duty on Chinese goods) |
| IEEPA Duty (Section 122/1301) | +10.0% (Additional duty on certain Chinese goods) |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption? | ❌ No (Valuation over $800 triggers duty) |
| Legal Basis Path | HTSUS: 3921.19.00.90 → Footnote 9903.88.01 (25%) → IEEPA: 9903.01.25 (10%) |
📌 Explanation:
- Base 6.5%: Standard US import duty for plastic films.
- 25% Section 301: Targeted at Chinese manufactured goods, including plastics.
- 10% IEEPA: Recent additions for specific categories of Chinese imports.
- Total 41.5%: High cost driver. Must be accounted for in pricing.
🎯 2. 3920.62.00.90 —— Pure PET Film
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS: 3920.62.00.90 → Footnote 9903.88.01 → IEEPA: 9903.01.24 |
📌 Note:
- Slightly lower base rate (4.2% vs 6.5%) makes this 2.3% cheaper than3921.19.
- Ideal for pure PET sheets/films without lamination or adhesive.
🎯 3. 3921.90.50.50 —— Laminated/Processed PET Film
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption? | ❌ No |
📌 Note:
- Best for multi-layer PET films where light blocking is achieved via lamination or coating.
🎯 4. 3919.90.50.40 & 3919.90.50.60 —— Self-Adhesive PET Film
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS: 3919.90.50.XX → Footnote 9903.88.01 → IEEPA |
📌 Note:
- Applies to screen protectors, adhesive window films, or tape-like PET films.
- If your product has a sticky side, you MUST use 3919 codes, not 3920/3921. Misclassification leads to penalties.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must detail: Material (100% PET or blend), Thickness (microns), Light Blockage %, Adhesive Type (if any). |
| ✅ Commercial Invoice | ✔️ | Clearly state "PET Plastic Film" or "Self-Adhesive PET Protective Film". Avoid vague terms like "Plastic Sheet". |
| ✅ Packing List | ✔️ | Show dimensions, weight, and number of rolls/sheets. |
| ✅ Adhesive Confirmation | ✔️ | Critical: Declare if self-adhesive. If yes, must use 3919. If no, use 3920/3921. |
| ✅ Safety Data Sheet (SDS) | ✔️ | For chemical composition verification. |
| ✅ Photos of Product | ✔️ | Show the film roll, liner (if adhesive), and application context. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Adhesive decides 3919; Pure/Laminated decides 3920/3921. Light blocking is just a feature, not a code!"
| Scenario | Correct HS Code | Wrong HS Code | Consequence |
|---|---|---|---|
| Screen Protector (with glue) | 3919.90.50.40/60 |
3920.62.00.90 |
Penalty + Duty Recalculation |
| Plain PET Sheet (no glue) | 3920.62.00.90 |
3919.90.50.40 |
Underpayment Penalty |
| Laminated PET Film | 3921.90.50.50 |
3920.62.00.90 |
Possible Re-classification & Delay |
| Adhesive Tape | 3919.90.50.40 |
3921.19.00.90 |
High Risk of Audit |
✅ 3. Special Cases & Tips
| Situation | Handling Advice |
|---|---|
| Custom Light Blocking Coating | Declare as "Coated PET Film". Still falls under 3920/3921 unless the coating changes the fundamental character significantly. |
| Exporting to US | Budget for 39%–41.5% tariff. Consider pricing strategies or supply chain shifts if margins are thin. |
| De Minimis ($800) | Does NOT apply due to Section 301 and IEEPA duties. Even small shipments are taxed. |
| Country of Origin | If assembled in Vietnam/Malaysia from Chinese PET, you might qualify for lower tariffs, but must prove Substantial Transformation. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.40 (Adhesive) |
40.8% | None specific | High Duty due to 301+IEEPA |
| 🇺🇸 USA | 3920.62.00.90 (Non-Adhesive) |
39.2% | None specific | Slightly cheaper than adhesive |
| 🇪🇺 EU | 3920.62.00.90 |
6.5% | REACH, RoHS | No Section 301. Standard MFN rate. |
| 🇨🇳 China | 3920.62.00.90 |
6.5% | None | Import duty for Chinese re-imports. |
| 🇯🇵 Japan | 3920.62.00.90 |
6.0% | PSE (if electrical) | Moderate duty. |
📌 Conclusion:
- USA is the most expensive market due to layered tariffs (Base + 301 + IEEPA).
- EU and Asia have significantly lower barriers for PET films.
- Tariff Engineering: Ensure accurate classification between3919(Adhesive) and3920/3921(Non-Adhesive) to avoid overpayment or penalties.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling it "Protective Tape" when it's just a film.
👉 Result: Misclassification under 3919 (Adhesive) when it should be 3920. Risk of penalty if it is adhesive.
❌ Mistake 2: Ignoring the "Light Blocking" aspect.
👉 Result: No impact on HS Code, but must be declared in description to avoid ambiguity. If it's a "Smart Film" with electrodes, it moves to Chapter 85 (Electrical). Stick to passive PET for these codes.
❌ Mistake 3: Assuming De Minimis ($800) exemption applies.
👉 Result: FALSE. Section 301 and IEEPA duties apply regardless of value. Small shipments will still be taxed.
✅ Correct Practice:
"PET Plastic Light Blocking Film, Self-Adhesive, 100 Microns, Blackout, Roll Form, Model XYZ"
→ Use3919.90.50.40"PET Plastic Light Blocking Film, Non-Adhesive, 120 Microns, Matte Finish, Sheet Form"
→ Use3920.62.00.90
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Adhesive = 3919 (40.8%); Pure PET = 3920 (39.2%); Laminated = 3921 (39.8%-41.5%)."
🔹 "Light blocking is a feature, not a category. Adhesion is the king of classification!"
📌 Pro Tip:
- If your film is just PET with a black coating, use 3920.62.00.90 (39.2%).
- If it has glue on one side, use 3919.90.50.40 (40.8%).
- Always declare material composition (PET) and adhesive status clearly in the commercial invoice.
📣 Immediate Action:
📞 Consult a licensed customs broker to verify if your specific "Light Blocking" technology (e.g., metallic coating vs. dyed) changes the classification.
🚀 Accurate HS Code = Accurate Cost = Profit Protection!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent saved on duty is profit earned!
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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。