PET Plastic Protective 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 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ PET Plastic Protective Film (Polyester Protective Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Protective Film"?
PET Protective Film is a critical accessory in the manufacturing, packaging, and transportation of various products (such as electronics, glass, metal plates, etc.). Its primary function is to protect the surface from scratches, dust, and damage during handling.
In international trade, its classification depends heavily on its physical form (flexible roll vs. rigid sheet) and adhesive properties (self-adhesive vs. non-adhesive). Misclassification can lead to significant tariff differences and customs delays.
⚠️ Key Distinction Points:
- If it is a self-adhesive roll used for surface protection → Likely 3919
- If it is a non-adhesive film/roll or sheet used as a material → Likely 3920 or 3921
- Thickness & Structure: Single-layer vs. Multi-layer can influence specific sub-headings.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 possible HS Codes for PET Protective Film:
| HS Code | Product Description | Applicable Scenario | Key Characteristics |
|---|---|---|---|
3921.19.00.90 |
Other plates, sheets, film, foil, and strip, of plastics | General PET Film (Non-Specific) | Generic plastic film; lacks specific adhesive or structural definition. |
3920.62.00.90 |
Other plates, sheets, film, foil, and strip, of plastics | Non-Laminated PET Film | Rigid or semi-rigid sheets/films, not self-adhesive, not of acrylic polymers. |
3919.90.50.40 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics | Self-Adhesive PET Film (Type A) | Has adhesive backing; widely used for general surface protection. |
3919.90.50.60 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics | Self-Adhesive PET Film (Type B) | Same as above; different internal coding for specific adhesive types or widths. |
3920.99.20.00 |
Other plates, sheets, film, foil, and strip, of plastics | Flexible Non-Cellular Film | Specific flexible PET film, non-cellular, non-reinforced. |
🔍 Critical Reminder:
- Self-Adhesive Films generally fall under Chapter 3919. If your product has an adhesive layer (even lightly tacky), do NOT declare under 3920/3921.
- Non-Adhesive Films fall under Chapter 3920 or 3921. The choice between 3920 and 3921 depends on whether it is a "film/roll" (3920) or a "plate/sheet" (3921) and other structural factors.
- 3919.90.50.40 vs 3919.90.50.60: Both are self-adhesive. The distinction is often internal or based on specific dimensions/adhesive types. Check with local customs for the exact sub-heading match.
💰 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 (including subsequent imports)
🎯 1. 3921.19.00.90 — Other Plastic Films (Generic)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 41.5% |
| Calculation Method | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No (High tariff rates usually disqualify from $800 de minimis exemption) |
| Legal Basis Path | HTSUS:3921.19.00.90 → Section 301: 9903.88.01 → Section 122 |
📌 Explanation:
- This classification is often a "catch-all" if the specific film type doesn't fit other precise definitions.
- Total 41.5% is a high tariff, impacting profit margins significantly.
- Ensure the product truly fits "Other" and not a more specific sub-category that might have different duties.
🎯 2. 3920.62.00.90 — Other Non-Laminated PET Films
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 39.2% |
| Calculation Method | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3920.62.00.90 → Section 301 → Section 122 |
📌 Note:
- This code applies to non-self-adhesive PET films/plates.
- Savings: $2.3\%$ less than the 3921.19 code.
- Key Condition: Must NOT have an adhesive backing. If it sticks on its own, this code is incorrect and may lead to penalties.
🎯 3. 3919.90.50.40 — Self-Adhesive PET Film (Type A)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 40.8% |
| Calculation Method | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3919.90.50.40 → Section 301 → Section 122 |
📌 Explanation:
- This is for self-adhesive films.
- Total 40.8% is moderate-high.
- Advantage: Accurate classification reduces the risk of customs audits compared to misdeclaring as non-adhesive.
🎯 4. 3919.90.50.60 — Self-Adhesive PET Film (Type B)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 40.8% |
| Calculation Method | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3919.90.50.60 → Section 301 → Section 122 |
📌 Note:
- Identical tax rate to3919.90.50.40.
- The difference lies in the specific product attributes (e.g., width, adhesive type, or end-use).
- Action: Consult your supplier or a customs broker to determine which sub-code (40 vs. 60) matches your specific product specs.
🎯 5. 3920.99.20.00 — Flexible Non-Cellular PET Film
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 39.2% |
| Calculation Method | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3920.99.20.00 → Section 301 → Section 122 |
📌 Explanation:
- This code is for flexible, non-cellular, non-reinforced plastic films.
- Savings: Same as3920.62.00.90(39.2%).
- Key Condition: Must be non-adhesive and flexible (in rolls). If it's rigid or has adhesive, this code is incorrect.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Includes thickness (microns), width, roll length, material (100% PET), and adhesive type (if any). |
| ✅ Product Photos | ✔️ | Clear images showing the roll, the adhesive side (if exposed), and packaging. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "PET Protective Film" and not just "Plastic Film" or "Polyester Sheet". |
| ✅ Packing List | ✔️ | Details net/gross weight, number of rolls, and dimensions. |
| ✅ Adhesive Sample | ✔️ | If unsure, provide a small sample to customs broker for classification confirmation. |
| ✅ Origin Certificate | ✔️ | Proof of China origin to apply correct Section 301/122 rates. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Self-Adhesive = 3919, Non-Adhesive = 3920/3921. Get it wrong, pay the price!”
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Has Adhesive Backing | 3919.90.50.40 or 3919.90.50.60 |
Declare as 3920 (Non-adhesive) |
Penalty + Back Taxes + Delay |
| No Adhesive, Flexible Roll | 3920.62.00.90 or 3920.99.20.00 |
Declare as 3921 (Sheet/Plate) |
Possible Audit |
| No Adhesive, Rigid Sheet | 3920.62.00.90 or 3921.19.00.90 |
Declare as 3919 (Adhesive) |
Overpayment or Misclassification |
| Multi-Layer Laminated | Check specific sub-headings | Generic "Plastic Film" | Customs Rejection |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Clear vs. Tinted Film | No difference in HS Code, but specify color in description to avoid confusion. |
| Silicone-Coated Release Liner | If the release liner is permanent, it may still be 3920/3921. If removable adhesive, it’s 3919. |
| Large Format Rolls | Ensure dimensions match the "film" definition. Very wide sheets might be considered "plates" (3920). |
| Custom Widths | Provide exact roll dimensions to ensure correct sub-heading selection. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.40 / 3920.62.00.90 |
39.2% - 41.5% | None Specific | High tariffs due to Sec 301 & 122 |
| 🇨🇳 China | 3919.90.90.00 / 3920.90.00.00 |
5% - 6% | None | Lower duties, no additional surcharges |
| 🇪🇺 EU | 3919.90.90 / 3920.90.00 |
6.5% | REACH Compliant | No US-style surcharges |
| 🇦🇺 Australia | 3919.90.90 / 3920.90.00 |
5% | None | FTA with China may reduce duty to 0% |
| 🇯🇵 Japan | 3919.90.90 / 3920.90.00 |
6% | JIS | No additional surcharges |
📌 Conclusion:
- USA has the highest tariff burden for PET Protective Film due to Section 301 (25%) and Section 122 (10%) surcharges.
- Total Tariff Range: 39.2% to 41.5%.
- Cost Impact: For a $10,000 shipment, expect $3,920 - $4,150 in duties alone.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Declaring Self-Adhesive film as Non-Adhesive (3920)
👉 Consequence: Customs may reclassify it, leading to underpayment penalties and delayed clearance.
❌ Mistake 2: Using "Plastic Sheet" for a Roll of Film
👉 Consequence: Misclassification error. Rolls are typically "films" (3920), while cut sheets are "plates/sheets" (3921).
❌ Mistake 3: Ignoring Section 122 surcharge
👉 Consequence: Budgeting errors. The 10% surcharge is mandatory for many Chinese-origin plastics.
❌ Mistake 4: Not specifying Adhesive Type
👉 Consequence: Customs may classify as the highest general rate (3921.19.00.90 at 41.5%) if details are missing.
✅ Correct Practice:
"PET Protective Film, Self-Adhesive, 100% Polyester, Clear, Roll Width: 1200mm, Thickness: 50micron, Released on Silicone Liner, Model: PF-1200C"
🎯 VII. Conclusion: Precise Classification, Cost Control, Efficient Clearance!
🎯 Remember the Mantra:
🔹 "Self-Adhesive = 3919, Non-Adhesive = 3920/3921"
🔹 "US Tariff = Base + 25% Sec301 + 10% Sec122"
🔹 "Clear Description Saves Money, Vague Description Costs Time!"
📌 Pro Tip:
- If your product is not self-adhesive, consider using
3920.62.00.90or3920.99.20.00to save 2.3% compared to the self-adhesive codes.- For self-adhesive films, the rate is fixed at 40.8%.
- Always consult a licensed customs broker to verify the specific sub-heading (
40vs60for self-adhesive) based on your product's exact specifications.
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Specs + Request Advance Ruling
🚀 Ensure Smooth Clearance, Control Costs, and Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Duty is Worth Calculating Precisely!
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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。