Pet Industrial Packaging Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3920620090 | 39.2% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
商品图片
AI分析
📦 PET Industrial Packaging Film – HS Code & Tariff Guide (2026)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Breakdown | Expert-Level Compliance Advice
📌 One Product, Multiple HS Codes – Why the Difference Matters!
PET Industrial Packaging Film is a versatile plastic film used in industrial packaging, labeling, and protective wrapping. However, its classification depends on material composition, structure, and surface treatment — even small differences can lead to up to 1.6% higher tariffs and major clearance delays.
⚠️ Critical Insight:
- Standard PET film → Lower tariff (39.2%)
- Metalized PET film → Higher tariff (39.8%)
- Self-adhesive plastic film → Highest tariff (40.8%)✅ Misclassification = 10–25% overpayment in duties!
🔍 二、HS Code Classification Breakdown (2026 Official Tariff List)
| HS Code | Product Description | Key Features | Tax Rate | Why This Code? |
|---|---|---|---|---|
3920.99.20.00 |
PET Label Film, PET material, in film form | Non-metalized, no adhesive, general-purpose | 39.2% | Falls under "other" subheading for PET films not covered elsewhere |
3920.62.00.90 |
PET Label Film, PET material, film form | Matches exact description of PET film in Chapter 39 | 39.2% | Specifically listed under PET film subcategory |
3919.90.50.60 |
PET Label Film, plastic material, flat film | General plastic film, not specified as PET | 40.8% | Classified under broader "other plastic flat film" |
3919.90.50.40 |
PET Label Film, plastic material, self-adhesive film | Has adhesive layer; used for labels | 40.8% | Self-adhesive plastic film → higher tariff |
3921.90.50.50 |
Metalized PET Packaging Film, PET material, film form | Coated with metal (e.g., aluminum) for barrier properties | 39.8% | Falls under "other plastic sheet, film, foil, strip" with special treatment |
📌 Key Rule:
- If no adhesive, not metalized, and PET-based →3920.62.00.90or3920.99.20.00
- If has adhesive layer →3919.90.50.40(higher tax)
- If metalized →3921.90.50.50(slightly higher tax)
💰 三、2026 Tariff Breakdown (U.S. Import Rules – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (updated under IEEPA & USITC)
🎯 1. 3920.99.20.00 & 3920.62.00.90 – Standard PET Film (No Adhesive, Non-Metalized)
| Item | Details |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| USITC Section 301 Tariff | +25.0% (from U.S. Trade Act 301) |
| IEEPA Section 122 Tariff | +10.0% (International Emergency Economic Powers Act) |
| Total Duty | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.62.00.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25%: Imposed under Section 301 for Chinese-origin goods deemed to have unfair trade practices.
- IEEPA 10%: Enacted under national emergency powers for strategic materials.
- Combined = 39.2% — one of the highest tariffs in the plastics category.
🎯 2. 3919.90.50.60 & 3919.90.50.40 – Plastic Flat Film (General or Self-Adhesive)
| Item | Details |
|---|---|
| Base Tariff | 5.8% |
| USITC Section 301 Tariff | +25.0% |
| IEEPA Section 122 Tariff | +10.0% |
| Total Duty | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.40 → FOOTNOTE:9903.88.01 |
📌 Why Higher?
-3919.90.50.40includes self-adhesive films → treated as labeling material → higher scrutiny.
- Even if made from PET, if adhesive is present, it’s not classified under PET film subheadings → higher tax bracket.
🎯 3. 3921.90.50.50 – Metalized PET Packaging Film
| Item | Details |
|---|---|
| Base Tariff | 4.8% |
| USITC Section 301 Tariff | +25.0% |
| IEEPA Section 122 Tariff | +10.0% |
| Total Duty | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 |
📌 Special Note:
- Metalized films are not considered standard PET films.
- They are treated as specialized barrier films → classified under3921(other plastic sheet/film) → slightly higher base rate.
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirm material (PET vs. generic plastic), thickness, width |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove non-toxicity, compliance with REACH/ROHS |
| ✅ Product Photos (with label, edge, cross-section) | ✔️ | Show if adhesive or metal coating is present |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam/Mexico, may qualify for IEEPA exemption |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "PET Label Film – Non-Metalized, No Adhesive" |
| ✅ Third-Party Test Report | ✔️ | For adhesion strength, thickness, barrier properties |
| ✅ Packing List | ✔️ | Show unit count, roll size, total weight |
✅ 2.申报技巧(申报口诀)
🔥 “材料看清,有胶必高,有金属就贵,归类错一环,补税上万块!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| PET film, no adhesive, no metal | 3920.62.00.90 |
3919.90.50.40 |
+1.6% tariff |
| Self-adhesive PET film | 3919.90.50.40 |
3920.62.00.90 |
+1.6% + penalties |
| Metalized PET film | 3921.90.50.50 |
3920.62.00.90 |
+0.6% + audit risk |
| Mixed rolls (some adhesive, some not) | Split申报 | Combine into one | High audit risk |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Mixed batch of films (adhesive + non-adhesive) | Split shipment or declare as mixed product with detailed breakdown |
| Custom-formulated PET film (e.g., anti-static) | Apply for Advance Ruling to lock in HS Code |
| Origin from Vietnam/Mexico | Request IEEPA exemption → 0% extra tariff |
| High-value shipment (> $2,500) | Use pre-clearance request to avoid delays |
| Film used in medical packaging | May qualify for exemption if certified as non-medical device |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Extra Tariffs | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3920.62.00.90 |
4.2% | +35.0% (USITC + IEEPA) | Total: 39.2% |
| 🇨🇳 China | 3920.62.00.90 |
5% | None | No extra tariffs |
| 🇪🇺 EU | 3920.62.00.90 |
0% | None | CE certification required |
| 🇦🇺 Australia | 3920.62.00.90 |
5% | None | RCM compliance |
| 🇯🇵 Japan | 3920.62.00.90 |
0% | None | PSE certification |
📌 Insight:
- Only the U.S. imposes the 35% extra tariff on Chinese-origin PET films.
- Vietnam/Mexico origin → Can avoid IEEPA/USITC tariffs → Total duty: 4.2%–5.8%
📌 六、常见错误 & Risk Warnings (Avoid These!)
❌ Mistake 1: Declaring self-adhesive PET film as 3920.62.00.90
👉 Result: 40.8% duty applied, refund denied, penalties possible
❌ Mistake 2: Not showing cross-section photos
👉 Result: Customs cannot verify if adhesive/metal layer exists → delay or rejection
❌ Mistake 3: Using generic term “plastic film” on invoice
👉 Result: Misclassified → higher tax + audit
❌ Mistake 4: Combining adhesive and non-adhesive films in one shipment
👉 Result: All items taxed at 40.8% → massive overpayment
✅ Correct Declaration Example:
"PET Label Film, 12µm thick, 500mm width, non-metalized, no adhesive, for industrial packaging, HS Code: 3920.62.00.90"
🎯 七、Conclusion: Precision Pays Off!
🎯 Remember the Golden Rule:
🔹 "No adhesive? → Use 3920.62.00.90"
🔹 Has adhesive? → Use 3919.90.50.40 (40.8%)"
🔹 Metalized? → Use 3921.90.50.50 (39.8%)"
🔹 China origin? → Expect 39.2%–40.8% total duty
🔹 Vietnam/Mexico origin? → Ask for IEEPA exemption → 0% extra tariff!
📌 Pro Tip:
📞 Apply for an Advance Ruling (Pre-Approval) before shipment — locks in HS Code & tariff → no surprises.
🚀 Use a U.S.-based customs broker with experience in plastics & packaging.
📣 Act Now!
📦 Ship smart. Declare right. Pay less.
💼 Your profit margin depends on one line: HS Code.
✨ Professional Clearance Starts with Accurate Classification!
💼 Don’t let a wrong code cost you thousands in duty and delays.
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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。