PET Transparent 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 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 4811596000 | 35.0% | 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 Transparent Film (Polyester Clear Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for PET Films
📌 I. Product Definition & Classification: What is "PET Transparent Film"?
PET (Polyethylene Terephthalate) Transparent Film is a high-performance plastic film known for its optical clarity, strength, and chemical resistance. In international trade, it is classified based on its processing state, width, and specific application. Misclassification often leads to severe penalties or massive tariff discrepancies.
⚠️ Key Distinction Points:
- Generic Sheets/Films: Wide rolls, no adhesive, used for packaging or general printing → Chapter 39 (Plastics)
- Self-Adhesive Tape: Has adhesive backing (even if transparent), width ≤ 20cm → HS 3919
- Paper-Based with Plastic Coating: If the base is paper and coated with PET for printing → HS 4811
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (CN→US) |
|---|---|---|---|
3921.19.00.90 |
Other plates, sheets, film, foil, and strip, of plastics (PET) | Generic PET film, wide rolls, no adhesive, not elsewhere specified | 41.5% |
3919.10.20.55 |
Self-adhesive plates, sheets, film, etc., of plastics (PET), width ≤ 20cm | Transparent adhesive tape, narrow PET tape, label backing | 40.8% |
4811.59.60.00 |
Paper, paperboard, etc., coated, covered, surface-coloured, decorated (with PET coating) | PET-coated paper for printing, decorative paper, coated cardstock | 35.0% |
3921.90.50.50 |
Other plates, sheets, film, foil, and strip, of plastics | Specialized PET films (e.g., embossed, laminated) not covered by 3921.19 | 39.8% |
3919.90.50.40 |
Other self-adhesive plates, sheets, film (PET), not elsewhere specified | General adhesive tapes (width > 20cm or other types) | 40.8% |
🔍 Critical Reminder:
- "Transparent" does not automatically mean "Adhesive". If there is no glue, it is usually 3921 or 3919 (depending on processing).
- Width Matters: For adhesive films, if the width is ≤ 20cm, it falls under 3919.10. If wider, it may fall under 3919.90.
- Base Material: If the film is applied to paper for printing purposes, it is 4811, not pure plastic (3921). This can save ~6.5% in base tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3921.19.00.90 – Generic PET Film (Non-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge (122 Clause) | +10.0% (Targeting Chinese Products) |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.19.00.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This is the most common code for pure PET plastic film.
- The 6.5% base tariff is standard for plastic films.
- The 35% surcharge (25% + 10%) makes this a high-cost item.
- Warning: Many importers mistakenly assume "plastic film" is duty-free or low-tax. This is false for Chinese origin.
🎯 2. 3919.10.20.55 – Self-Adhesive PET Film (Width ≤ 20cm)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3919.10.20.55 |
📌 Note:
- Applicable to transparent adhesive tapes or narrow PET adhesive strips.
- Slightly lower base tariff (5.8% vs 6.5%) due to different sub-heading classification for adhesives.
- Total tax is still ~41%, so cost optimization here is marginal unless volume is huge.
🎯 3. 4811.59.60.00 – PET-Coated Paper/Film for Printing
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4811.59.60.00 |
📌 Critical Advantage:
- If your product is PET-coated paper (used for labels, packaging, printing), the base tariff is 0%!
- Even with surcharges, the total is 35%, which is 6.5% cheaper than pure plastic film (3921).
- Key Condition: The base material must be paper, and the PET must be a coating/surface treatment.
- Usage: Ideal for "PET Transparent Film" intended for printing labels or decorative papers.
🎯 4. 3921.90.50.50 – Other Specialized PET Films
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3921.90.50.50 |
📌 Note:
- For specialized PET films (e.g., embossed, coated with other materials) that don't fit the "generic" category.
- Saves 1.7% compared to generic film (3921.19.00.90).
🎯 5. 3919.90.50.40 – Other Self-Adhesive PET Films
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3919.90.50.40 |
📌 Note:
- For adhesive PET films that do not meet the ≤20cm width criterion or other specific definitions.
- Tax rate is identical to3919.10.20.55.
🛠️ IV. Customs Clearance Practical Advice (Expert Pitfall Avoidance)
✅ 1. Preparation Checklist (Missing Items = Delays)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification | ✔️ | Material (PET), Thickness (μm), Width (cm), Adhesive Type (Yes/No), Coating Type |
| ✅ Technical Data Sheet (TDS) | ✔️ | Shows optical properties, tensile strength, and application (e.g., "for printing" vs "for packaging") |
| ✅ Product Photos (with Labels) | ✔️ | Clear view of the roll, edge, and any printed markings |
| ✅ Commercial Invoice | ✔️ | Accurate description: "PET Film" is too vague. Use "Polyester Film for Printing" or "Adhesive Tape" |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin. If from Vietnam/Thailand, may avoid surcharges |
| ✅ Bill of Lading (B/L) | ✔️ | Ensure weight and volume match invoice |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Know the Base, Check the Glue, Specify the Use, Save the Tax!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure PET Film (No Glue, Wide Roll) | 3921.19.00.90 – "Plastic Film" |
Calling it "Tape" → May trigger inspection for adhesive |
| Transparent Adhesive Tape (≤20cm) | 3919.10.20.55 – "Self-Adhesive Film" |
Calling it "Plastic Film" → May be reclassified to 3921 (higher base tax) |
| PET-Coated Paper for Labels | 4811.59.60.00 – "Coated Paper" |
Calling it "Plastic Film" → Pay 41.5% instead of 35% |
| Special Embossed PET | 3921.90.50.50 – "Other Plastic Film" |
Calling it "Generic Film" → May miss specific sub-heading advantages |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Printing Film | Provide proof that the film is paper-based with PET coating to use 4811 (35% tax). Avoid 3921 (41.5%). |
| Wide Roll Adhesive Tape (>20cm) | Use 3919.90.50.40. Ensure invoice states "Width: XX cm" to justify classification. |
| Sample Shipments | Still subject to full taxes. De Minimis does NOT apply for Chinese-origin PET films. |
| Mixed Container | If mixed with other plastic goods, ensure each item is clearly listed with its own HS Code to avoid container-level reclassification. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.19.00.90 |
41.5% | None specific | High tariff due to 301 + IEEPA |
| 🇨🇳 China | 3921.19.00.00 |
6.5% | CCC (if applicable) | No surcharges |
| 🇪🇺 EU | 3920.62.00 |
6.5% | REACH, RoHS | No 301 surcharges |
| 🇬🇧 UK | 3920.62.00 |
6.5% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 3920.62.00 |
5% | ADR (if hazardous) | Low base tariff |
📌 Conclusion:
- USA is the most expensive market for Chinese PET films due to the 35% surcharge.
- EU/UK/Australia have no political surcharges, only standard MFN tariffs (~5-6.5%).
- Strategy: If shipping to the US, consider origin diversification (e.g., Malaysia, Vietnam) to avoid surcharges, or optimize classification to4811if applicable.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "PET Film" with no details
👉 Consequence: Customs may reclassify to highest duty rate or hold shipment for inspection.
❌ Mistake 2: Using 3921 for PET-Coated Paper
👉 Consequence: Pay 41.5% instead of 35%. You lose 6.5% unnecessarily.
❌ Mistake 3: Ignoring Width for Adhesive Films
👉 Consequence: If width ≤ 20cm but declared as 3919.90, you may face disputes over base tariff (5.8% vs 6.5%).
❌ Mistake 4: Assuming De Minimis Applies
👉 Consequence: For Chinese goods, De Minimis is denied for PET films. Small shipments still incur full tax.
✅ Correct Approach:
"Polyester (PET) Film, Transparent, 50μm, Width 100cm, Non-Adhesive, For Packaging"
OR
"Polyester-Coated Paper, White, For Label Printing"
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Pure Plastic = 3921 (41.5%) | Adhesive = 3919 (40.8%) | Paper-Based = 4811 (35%)"
🔹 "Check the glue, check the base, choose the right code, save the cash!"
🔹 "USA Tax is 35-41%, EU is ~6%, Optimize Now!"
📌 Tips:
- If your PET film is coated on paper, insist on 4811.59.60.00 for the 35% total tax.
- If it is pure plastic, 3921.19.00.90 is the standard, but ensure accuracy to avoid penalties.
- Pre-Ruling: Consider applying for a Customs Ruling Opinion before large shipments to the US to lock in the classification.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide detailed product specs + Apply for HS Code Pre-Ruling
🚀 Let your PET film clear customs smoothly, minimize costs, and maximize profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point matters in global trade!
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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。