PMMA Flexible Automotive Interior Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚗 PMMA Flexible Automotive Interior Film (Polymethyl Methacrylate)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Understanding "PMMA Automotive Films"
PMMA (Polymethyl Methacrylate), commonly known as acrylic, is a transparent thermoplastic often used as a lightweight or shatter-resistant alternative to glass. In the context of automotive interiors, this material typically appears as flexible films or sheets used for dashboards, trim panels, console covers, and decorative accents.
In international trade, the classification of PMMA films depends heavily on: 1. Physical Form: Is it a rigid plate/sheet or a flexible film? 2. Intended Use: Is it a general-purpose plastic material or a specific accessory for a vehicle? 3. Processing State: Is it raw material or a finished/part-processed component?
⚠️ Critical Distinction Point:
- If the product is a general-purpose plastic film without specific automotive shaping → It falls under Chapter 39 (Plastics and Articles Thereof) as raw/semi-finished materials.
- If the product is specifically shaped or designated for automotive interior use (e.g., pre-cut, specific texture for dashboards) → It may qualify as an automotive part/accessory, shifting to Chapter 39 (Specific Subheadings) or potentially Chapter 87 (though Chapter 39 is more common for films).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, there are 5 distinct classifications for PMMA films, ranging from general plastic articles to specific automotive accessories. The tax burden varies significantly based on the specific HS code chosen.
| HS Code | Product Description | Usage Scenario | Key Classification Feature |
|---|---|---|---|
3921.19.00.90 |
Other plates, sheets, film, foil and strip of plastics (PMMA) | General purpose PMMA flexible films | General Plastic Article |
3920.59.10.00 |
Plates, sheets, film, foil and strip, of acrylic polymers (PMMA) | Acrylic polymer films, flexible form | Acrylic Polymer Specific |
3926.30.50.00 |
Articles of plastics for furniture, office, industrial use... (Automotive Interior Parts) | Specifically for automotive interiors | Automotive Accessory/Part |
3921.90.40.90 |
Other plates, sheets, film, foil and strip of plastics (PMMA) | General purpose, other flexible films | General Plastic Article (Other) |
3920.51.10.00 |
Plates, sheets, film, foil and strip, of acrylic polymers (PMMA) | Acrylic polymer films, rigid/specific form | Acrylic Polymer Specific (Other) |
🔍 Key Insight:
-3926.30.50.00is the lowest tax burden (22.8%) but requires proving the item is a specific accessory for automotive interiors.
-3921/3920codes are considered general plastic materials and attract higher tariffs (41-41.5%) due to Section 301 and IEEPA duties.
- Do not misclassify a general PMMA film as an "automotive part" if it is sold as raw material; conversely, do not classify a finished, shaped automotive trim as a "general plate" if it fits the specific accessory definition.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 3921.19.00.90 — General Plastic Film (PMMA)
| Item | Details |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Duty | +25.0% |
| IEEPA Duty (122 Clause) | +10.0% |
| Total Duty Rate | 41.5% |
| Calculation Basis | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.19.00.90 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- This is a general plastic film category. It attracts the full Section 301 (25%) and IEEPA (10%) surcharges.
- Total Tax: 41.5%. High cost entry for general raw materials.
🎯 2. 3920.59.10.00 — Acrylic Polymer Film (Flexible)
| Item | Details |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Duty | +25.0% |
| IEEPA Duty (122 Clause) | +10.0% |
| Total Duty Rate | 41.0% |
| Calculation Basis | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.59.10.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Specifically for acrylic polymers (PMMA).
- Total Tax: 41.0%. Slightly lower base rate (6.0% vs 6.5%) but same additional duties.
- Suitable for raw acrylic films sold to converters.
🎯 3. 3926.30.50.00 — Automotive Interior Parts (PMMA Film/Accessory)
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Duty | +7.5% |
| IEEPA Duty (122 Clause) | +10.0% |
| Total Duty Rate | 22.8% |
| Calculation Basis | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.30.50.00 → FOOTNOTE:301 (Reduced) → IEEPA:122 |
📌 Explanation:
- This is the most cost-effective option if the product qualifies.
- It is classified as an article of plastic for automotive interiors.
- Significantly lower Section 301 rate (7.5% vs 25%).
- Total Tax: 22.8%. Savings of ~18.7% compared to general plastic film classifications.
- Requirement: Must be demonstrably an accessory/part for automotive interiors (e.g., specific shapes, textures, or marketing as automotive trim).
🎯 4. 3921.90.40.90 — Other Plastic Film (PMMA)
| Item | Details |
|---|---|
| Base Duty Rate | 4.2% |
| Section 301 Duty | +25.0% |
| IEEPA Duty (122 Clause) | +10.0% |
| Total Duty Rate | 39.2% |
| Calculation Basis | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.90.40.90 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- "Other" plastic plates/sheets/films.
- Total Tax: 39.2%. Lower base rate (4.2%) but full Section 301 (25%) applies.
- Useful for non-acrylic-specific or miscellaneous PMMA films that don't fit3920.59.
🎯 5. 3920.51.10.00 — Other Acrylic Polymer Articles
| Item | Details |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Duty | +25.0% |
| IEEPA Duty (122 Clause) | +10.0% |
| Total Duty Rate | 41.0% |
| Calculation Basis | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.51.10.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Another acrylic polymer subheading.
- Total Tax: 41.0%. Same high tax burden as3920.59.10.00.
- Typically for rigid or different form acrylic articles not covered by3920.59.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (PMMA), Thickness, Width, Length, Flexibility, Optical Clarity. |
| ✅ Application Statement | ✔️ | Crucial for 3926.30.50.00: Explicitly state "Used for automotive interior trim/dashboard decoration." |
| ✅ Product Photos | ✔️ | Show the film rolls, any pre-cut shapes, texture (e.g., wood grain, carbon fiber look), and packaging. |
| ✅ Commercial Invoice | ✔️ | Must clearly describe the item as "PMMA Automotive Interior Film" or "Acrylic Polymer Film for Auto Trim." |
| ✅ Bill of Lading / Packing List | ✔️ | Consistent weights and dimensions. |
| ✅ Origin Certificate (CO) | ✔️ | Required for China origin verification and Section 301/IEEPA application. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Auto Part vs. Raw Material: The 18.7% Difference!"
| Scenario | Recommended HS Code | Risk Level | Why? |
|---|---|---|---|
| Selling raw PMMA film rolls to a converter who then makes parts | 3921.19.00.90 or 3920.59.10.00 |
🟡 Medium | Safe, but high tax (41-41.5%). No automotive claim needed. |
| Selling pre-cut, textured PMMA films specifically for car dashboards/trim | 3926.30.50.00 |
🔴 High | Requires strong evidence. Must prove it's an "accessory." If challenged, may be reclassified to 41.5%. |
| Mixed shipment (Raw film + Finished auto trim) | Split Declaration | 🟢 Low | Declare raw film under 3921/3920 and finished parts under 3926.30.50.00. |
📌 Key Tip:
- If you use3926.30.50.00, ensure your invoice description and marketing materials emphasize "Automotive Interior Application."
- If the film is generic (e.g., clear plastic sheet sold to multiple industries), do not use3926.30.50.00. Use3921.19.00.90instead to avoid penalties.
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| OEM Custom PMMA Film | Provide OEM contract or design specs showing it's for a specific car model's interior. |
| Multi-Layer Laminated Film | Ensure spec shows it's still primarily PMMA. If other materials dominate, classification may change. |
| Sample Shipments | Even samples are subject to duties. Declare accurately. Use "Samples for Automotive Interior Design Review." |
| Returned Goods | If re-exporting defective goods, apply for duty drawback. Keep all original entry documents. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Duty Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.30.50.00 (If auto part) |
22.8% (Part) / 41.5% (Film) | No special cert. But strict origin rules. | Highest risk/reward. Prove auto use to save ~18.7%. |
| 🇪🇺 EU | 3920.51.00 / 3926.90 |
~5-7% + VAT | REACH, RoHS | No Section 301/IEEPA. Simpler. |
| 🇨🇳 China | 3920.59.10 / 3926.30 |
5-10% | CCC (if applicable) | Lower duty, no additional Sino-US tariffs. |
| 🇯🇵 Japan | 3920.51.00 / 3926.90 |
~5-8% | PSE (if electrical) | No additional trade war tariffs. |
📌 Conclusion:
- USA is the most complex due to Section 301 and IEEPA.
- Strategy for USA: Maximize the use of3926.30.50.00if the product is genuinely an automotive interior accessory. This saves nearly 19% in duties.
- EU/Asia: Focus on standard plastic film classifications.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Calling a generic plastic film "Automotive Part" to get lower tax.
👉 Consequence: Customs audit → Reclassification to 3921/3920 → Back taxes + Penalties.
❌ Mistake 2: Not specifying "PMMA" or "Acrylic" in the description.
👉 Consequence: Customs may classify under a higher-rate generic plastic code → Higher Duty.
❌ Mistake 3: Splitting a single roll of PMMA film into multiple entries to confuse authorities.
👉 Consequence: Flags for fraud → Seizure.
❌ Mistake 4: Ignoring IEEPA 122 Clause.
👉 Consequence: Underpayment of the 10% IEEPA duty → Interest + Penalties.
✅ Correct Declaration Example:
"PMMA Flexible Film, Automotive Interior Trim Material, Clear/Textured, 0.5mm Thick, for Dashboard Decoration, Model XYZ, China Origin"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mnemonic:
🔹 "Auto Part: 22.8% (Save Big!)"
🔹 "General Film: 41.5% (Pay More!)"
🔹 "Prove Auto Use, Or Pay the Price!"
📌 Pro Tip:
If your PMMA film is shipped from Vietnam, Mexico, or Malaysia, you may qualify for IEEPA Exemptions or FTAA/USMCA benefits.
Always apply for an Advance Ruling (CBP Ruling) if the classification is ambiguous. It provides legal certainty.
📣 Immediate Action:
📞 Consult a Customs Broker + Provide Product Specs + Request CBP Ruling
🚀 Optimize Your Supply Chain, Clear Faster, Profit More!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure Profit!
用户评价
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。