PVC Colored Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921121950 | 40.3% | CN | US | 官方文档 |
| 3920490000 | 40.8% | CN | US | 官方文档 |
| 3920435000 | 39.2% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3921125000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🎨 PVC Colored Film (Colored Polyvinyl Chloride Film)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "PVC Colored Film"?
PVC Colored Film is a flexible, transparent or opaque plastic film made from polyvinyl chloride (PVC) polymer, often dyed or pigmented during manufacturing to achieve vibrant colors. It's widely used in packaging, signage, graphic arts, automotive trim, industrial labeling, and decorative applications.
⚠️ Key Classification Criteria: - Material: Must be chlorinated vinyl polymer (PVC) or vinyl-based polymer
- Form: Must be film (thin, flexible sheet) or self-adhesive plastic film
- Color: "Colored" means pigment/dye is integrated into the material, not just a surface coating
- Not a foam, sheet, or rigid plastic — must be flexible and rollable🔍 Critical Distinction: - If it’s colored, thin, flexible, and used for wrapping, printing, or sticking → HS Code applies - If it’s rigid, thick, or used as a structural component → may fall under different HS codes (e.g., 3921.12.50.00 for honeycomb)
📦 Two, HS Code Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Material Type | Form | Total Tax Rate | Applicable When |
|---|---|---|---|---|---|
3921.12.19.50 |
PVC film, made of vinyl polymer, colored, flexible | Chlorovinyl polymer | Film | 40.3% | Standard colored PVC film, not self-adhesive |
3920.49.00.00 |
PVC film, made of vinyl polymer, colored, flexible | Vinyl polymer | Film | 40.8% | Same as above, slightly different material classification |
3920.43.50.00 |
PVC film, made of polyvinyl chloride polymer, colored, flexible | PVC polymer | Film | 39.2% | Most accurate for true PVC film with standard polymer |
3919.90.50.40 |
Self-adhesive plastic film, made of plastic, colored | Plastic (PVC-based) | Self-adhesive film | 40.8% | If it has pressure-sensitive adhesive layer |
3921.12.50.00 |
PVC film, made of chlorovinyl polymer, honeycomb structure | Chlorovinyl polymer | Honeycomb plastic | 41.5% | Only if it’s foamed or structured (not flat film) |
✅ Important Note:
- All colored PVC films (flat, flexible, non-adhesive) fall under 3920 or 3921 categories
- If adhesive-backed, use 3919.90.50.40
- If honeycomb/structured, use 3921.12.50.00 — higher tax rate applies
💰 Three, 2026 Tariff Breakdown (Detailed & Legal)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 3921.12.19.50 — PVC Film, Chlorovinyl Polymer, Film Form
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 (IEEPA) Additional Duty | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.12.19.50 → FOOTNOTE:9903.88.01 |
📌 Explanation: - USITC 25%: From Section 301 of the Trade Act of 1974 — targeted at Chinese imports deemed unfair - IEEPA 10%: From the International Emergency Economic Powers Act — applies to goods from China, Hong Kong, and Macau - Combined = 40.3% — extremely high for a film product
🎯 2. 3920.49.00.00 — PVC Film, Vinyl Polymer, Film Form
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3920.49.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Slight higher base rate (5.8%) vs. 3921.12.19.50 → 0.5% more tax - But same附加 duties → 40.8% total - Use this code if your product is classified under "vinyl polymer" rather than "chlorovinyl"
🎯 3. 3920.43.50.00 — PVC Film, Polyvinyl Chloride Polymer, Film Form
| Item | Detail |
|---|---|
| Base Tariff | 4.2% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF × 39.2% |
| De Minimis? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.43.50.00 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- Lower base tariff (4.2%) due to more precise polymer classification - Best code for standard PVC film — if your product is true PVC polymer, this is most favorable
🎯 4. 3919.90.50.40 — Self-Adhesive Plastic Film, Plastic-Based, Colored
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3919.90.50.40 → FOOTNOTE:9903.88.01 |
📌 When to Use This Code: - If your PVC film has a pressure-sensitive adhesive layer (e.g., for stickers, labels, decals) - Even if the base is PVC, if it’s self-adhesive, it falls under 3919.90.50.40
🎯 5. 3921.12.50.00 — PVC Film, Chlorovinyl Polymer, Honeycomb Structure
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.12.50.00 → FOOTNOTE:9903.88.01 |
📌 Critical Warning: - Only applies if the film is foamed or has a honeycomb (cellular) structure - If it’s flat and flexible, do NOT use this code — it’s more than 2% higher tax - Misclassification = severe penalties and retroactive duties
🛠️ Four, Customs Clearance Best Practices (Pro Tips)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Technical Specs | ✔️ | Confirm material (PVC), thickness, color integration |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove it’s PVC-based, not generic plastic |
| ✅ Photos (Clear, Full View) | ✔️ | Show color, texture, adhesive layer (if any) |
| ✅ Commercial Invoice | ✔️ | Must state: “Colored PVC Film, Flexible, Non-Adhesive” or “Self-Adhesive” |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for duty calculation — China = 40%+ |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, or UL (if applicable) |
| ✅ Packing List | ✔️ | Clarify roll size, weight, quantity |
✅ 2.申报技巧(申报口诀)
🔥 “Material Right, Form Right, Adhesive? Yes/No! Code Match, Tax Save!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Flat, colored PVC film (no adhesive) | 3920.43.50.00 |
Use 3921.12.19.50 → higher tax |
| Self-adhesive PVC film | 3919.90.50.40 |
Use 3920.43.50.00 → incorrect |
| Honeycomb PVC film | 3921.12.50.00 |
Use flat film code → higher risk of audit |
| Colored film with surface paint only | ❌ Not PVC film | May be classified as “coated” — different HS code |
✅ 3. Special Cases
| Situation | Solution |
|---|---|
| Custom color, specialty PVC film | Provide lab report showing PVC polymer base |
| Film with UV protection or anti-static layer | Still falls under same HS code — material is key |
| Export from Vietnam/Mexico/Thailand | Can apply for IEEPA exemption — tax drops to 0–5% |
| Samples or low-value shipments | Still no de minimis — must pay full 40%+ |
🌍 Five, Global Customs Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.43.50.00 |
39.2%–41.5% | None (but documentation needed) | Highest tax due to 301 + IEEPA |
| 🇨🇳 China | 3920.43.50.00 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 EU | 3920.43.50.00 |
0% (if CE compliant) | CE, RoHS | No 301/IEEPA taxes |
| 🇦🇺 Australia | 3920.43.50.00 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3920.43.50.00 |
0% | PSE | No additional taxes |
📌 Insight:
- Only the US imposes 301 + IEEPA tariffs on Chinese PVC film
- China, EU, Japan, Australia: No extra tariffs — ideal for export hubs
📌 Six, Common Mistakes & How to Avoid Them
❌ Mistake 1: Using 3921.12.19.50 for flat PVC film
👉 Result: Pay 40.3% instead of 39.2% → $1,000+ extra per container
❌ Mistake 2: Calling self-adhesive film “PVC film” without specifying adhesive
👉 Result: Misclassified → 40.8% instead of 39.2% (if adhesive is key)
❌ Mistake 3: Using 3921.12.50.00 for flat film
👉 Result: 41.5% tax → 2.3% higher — not worth it
❌ Mistake 4: Not providing proof of PVC polymer base
👉 Result: Customs may reclassify as “generic plastic” → higher risk of penalty
✅ Correct申报 Phrase:
“Colored PVC Film, 0.1mm thick, 1200mm wide, roll form, made of polyvinyl chloride polymer, non-adhesive, for packaging and signage, RoHS certified”
🎯 Seven, Conclusion: Precision Wins!
🎯 Remember the Golden Rule:
🔹 “Material First, Form Second, Adhesive Last — Code Right, Tax Right!”
🔹 “If it’s PVC, flat, colored — use3920.43.50.00— save 1% on every shipment!”
📌 Pro Tip:
If your PVC film is produced in Vietnam, Mexico, or Thailand, apply for IEEPA exemption — tax drops to 0–5% in the US!
📣 Take Action Now:
📞 Contact a licensed customs broker + submit product photos + material specs
🚀 Get HS Code pre-ruling before shipping — avoid delays, penalties, and surprise taxes!
✨ Smart Importing Starts with Smart Classification!
💼 Your Profit Margin Depends on the Right HS Code!
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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。