PVC Label Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926903500 | 24.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🏷️ PVC Label Film (Plastic Self-Adhesive Labels)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies for US Market
📌 Part I: Product Definition & Classification: Understanding "PVC Label Film"
PVC Label Film is a versatile packaging and branding material, widely used in retail, industrial, and logistics sectors. In international trade, the classification depends heavily on the form (sheet vs. roll/tape) and function (adhesive vs. non-adhesive).
Key Distinction Points: * Self-Adhesive/Flat Shape (Rolls/Tapes): Classified under Chapter 39, Heading 3919 ("Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes..."). * Other Plastic Articles/Label Accessories: Classified under Chapter 39, Heading 3926 ("Other articles of plastics...").
⚠️ Critical Classification Rule:
- If the PVC is in flat shapes (rolls, tapes) and is self-adhesive → It falls under 3919.
- If it is a finished label product not specifically listed elsewhere, or rigid/flexible sheets not fitting the "self-adhesive tape" definition strictly → It may fall under 3926.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the specific HS Codes and their corresponding tax details.
| HS Code | Product Description & Summary | Total Tax Rate | Tax Breakdown (Base + Additional) |
|---|---|---|---|
3919.10.20.55 |
PVC Material, Label Material, Flat Shape/Strip Shape Matches plastic self-adhesive category requirements. Also applies to: PVC Composite Label Material, Flat Shape Film/Strip matching self-adhesive category characteristics. |
40.8% | Base Tariff: 5.8% Section 301 Additional Tariff: 25.0% Section 122 Tariff: 10% |
3919.90.50.60 |
PVC Material, Flat Shape/Self-Adhesive Products Matches self-adhesive plastic products in other categories. |
40.8% | Base Tariff: 5.8% Section 301 Additional Tariff: 25.0% Section 122 Tariff: 10% |
3926.90.99.89 |
PVC Material, Label Products Plastic articles not specified elsewhere. Note: Non-adhesive or finished label goods not covered by 3919. |
22.8% | Base Tariff: 5.3% Section 301 Additional Tariff: 7.5% Section 122 Tariff: 10% |
3926.90.35.00 |
PVC Material, Plastic Made Label Products Meets requirements for "Other articles of plastics" and other categories. Note: Finished label items. |
24.0% | Base Tariff: 6.5% Section 301 Additional Tariff: 7.5% Section 122 Tariff: 10% |
🔍 Key Insight:
- Self-adhesive rolls/tapes (3919) carry a higher total tax (40.8%) due to the higher Section 301 additional tariff (25%).
- Finished label products (3926) carry a lower total tax (22.8% - 24.0%) due to lower Section 301 additional tariffs (7.5%).
- Section 122 Tariff (10%) applies to all listed items, adding a fixed layer of cost.
💰 Part III: 2026 Latest Tariff Rate Explanation (Detailed Breakdown)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 (Current Policy)
🎯 1. 3919.10.20.55 & 3919.90.50.60 —— Self-Adhesive PVC Films/Rolls
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Additional Tariff | +25.0% (High-rate category for self-adhesive plastics) |
| Section 122 Tariff | +10.0% (Specific provision for this class of goods) |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable (High tariff items are excluded from $800 de minimis relief) |
| Legal Path | HTSUS:3919.10.20.55 / 3919.90.50.60 → USITC Footnotes → Section 301 List → Section 122 |
📌 Explanation:
- The 25% Section 301 tariff is the dominant cost driver for self-adhesive PVC films.
- The 10% Section 122 tariff is an additional layer applied specifically to these plastic flat shapes.
- Total 40.8% is a significant cost burden, requiring careful cost optimization.
🎯 2. 3926.90.99.89 & 3926.90.35.00 —— Finished PVC Label Products
| Item | Content |
|---|---|
| Base Tariff | 5.3% (3926.90.99.89) / 6.5% (3926.90.35.00) |
| Section 301 Additional Tariff | +7.5% (Lower-rate category for other plastic articles) |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% (3926.90.99.89) / 24.0% (3926.90.35.00) |
| Tax Calculation | CIF Value × Rate |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | HTSUS:3926.90.99.89 / 3926.90.35.00 → USITC Footnotes → Section 301 List → Section 122 |
📌 Explanation:
- These codes are for finished labels or plastic articles not defined as "self-adhesive tapes."
- The 7.5% Section 301 tariff is significantly lower than the 25% for self-adhesive films.
- Total 22.8%-24.0% is much more competitive than 40.8%.
🛠️ Part IV: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (PVC), Form (Roll/Sheet/Film), Adhesive Type (Self-adhesive vs. Non-adhesive), Width, Length. |
| ✅ Product Photos | ✔️ | Clear images showing the product in rolls (for 3919) vs. cut labels (for 3926). |
| ✅ Commercial Invoice | ✔️ | Describe precisely: "PVC Self-Adhesive Label Film" (for 3919) or "PVC Plastic Label Stickers" (for 3926). Avoid vague terms like "Plastic Sheet." |
| ✅ Packing List | ✔️ | Detail net/gross weight, dimensions, and number of rolls/sheets. |
| ✅ Certificate of Origin | ✔️ | Required to confirm Chinese origin for Section 301/122 application. |
✅ 2. Declaration Tips (Key Strategy)
🔥 "Adhesive Roll = 3919 (40.8%); Cut Label = 3926 (~23%)"
| Scenario | Correct HS Code | Incorrect Action | Consequence |
|---|---|---|---|
| PVC in Rolls, Self-Adhesive | 3919.10.20.55 / 3919.90.50.60 |
Declare as "Labels" (3926) |
Customs Rejection: High risk of penalty for misclassification. |
| Cut PVC Labels (Sheets/Rolls of Labels) | 3926.90.99.89 / 3926.90.35.00 |
Declare as "Self-Adhesive Film" (3919) |
Overpayment: Pay 40.8% instead of ~23%. |
| PVC Film (No Adhesive) | 3926.90.99.89 |
Declare as "Self-Adhesive" | Misclassification: No adhesive = not 3919. |
| Packaging with Roll + Cut Labels | Split Declaration | Single declaration for mixed goods | Confusion: Split into rolls (3919) and cut labels (3926) on invoice. |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Composite Labels (PVC + Paper) | If PVC is the principal material, classify under 3919 or 3926 based on form. Provide material composition breakdown. |
| Sample Shipments | Even small quantities are subject to Section 122 (10%) and Section 301. Do not assume samples are tax-free. |
| Third-Party Warehouse (US) | If goods are stored in the US, ensure HS Code is accurate upon entry to avoid storage fees due to classification disputes. |
| Pre-Ruling Request | For large volumes, consider requesting a CBP Ruling to confirm whether your specific product is 3919 or 3926. |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.10.20.55 / 3926.90.99.89 |
40.8% / 22.8% | No specific FDA/CE needed for general labels, but must comply with local labeling laws. | Highest tariff burden. Section 122 adds 10%. |
| 🇨🇳 China | 3919.10.20.55 / 3926.90.99.89 |
Low/Zero (Imported into CN) | CCC (if applicable) | Tariff is low for imports into China. |
| 🇪🇺 EU | 3920.10 / 3926.90 |
~6.5% - 9.0% | REACH, UKCA/CE if for consumer goods | No Section 301/122 equivalent. |
| 🇬🇧 UK | 3919.90 / 3926.90 |
~5.5% - 8.0% | UKCA Marking | Post-Brexit rules apply. |
| 🇨🇦 Canada | 3919.90 / 3926.90 |
~5.0% - 6.0% | CFIA (if food contact) | CUSMA may offer zero duty for qualified origin. |
📌 Conclusion:
- The US market is significantly more expensive due to Section 301 and Section 122 tariffs.
- Careful classification is critical to save ~17-18% in taxes (40.8% vs. 22.8%).
- Ensure the product description accurately reflects the physical form (roll vs. cut label) and adhesive nature.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying PVC rolls with adhesive as 3926 (Finished Labels).
👉 Consequence: Customs may reject or penalize, as 3919 is the correct code for self-adhesive flat shapes. Risk of back-taxes and fines.
❌ Error 2: Classifying cut PVC labels as 3919 (Self-Adhesive Film).
👉 Consequence: Overpayment of 17-18% tax. You pay 40.8% instead of 22.8%. No refund easily obtained.
❌ Error 3: Omitting "Self-Adhesive" in the description.
👉 Consequence: Customs may doubt the classification, leading to delays in clearance while they request more info.
❌ Error 4: Ignoring Section 122 Tariff.
👉 Consequence: All listed items have a 10% additional tariff. Failing to account for this leads to budget shortfalls.
✅ Correct Practice:
"PVC Self-Adhesive Label Roll, 50mm x 100m, Pressure Sensitive Adhesive, Clear/White" (For
3919)
OR
"PVC Plastic Label Stickers, Cut to Size, Pressure Sensitive" (For3926)
🎯 Part VII: Conclusion: Professional Declaration, Cost Savings, Efficiency!
🎯 Remember the Key Takeaway:
🔹 "Rolls with Glue = 3919 (40.8%); Cut Labels = 3926 (~23%); Don't Forget 10% Section 122!"
🔹 "HS Code determines your tax bill. A small shift from 3919 to 3926 can save you 17-18% in duties."
📌 Tips:
- Always provide photos of the product in its shipping form (rolls vs. sheets).
- If you have mixed shipments, declare them separately on the invoice.
- For high-volume imports, consider CBP Ruling to lock in the classification.
📣 Immediate Action:
📞 Contact your customs broker with product photos and specifications.
🚀 Optimize your HS Code classification to minimize duty costs!
✨ Professional customs clearance starts with accurate classification!
💼 Every cent 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。