Plastic Shockproof Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3926904590 | 38.5% | CN | US | 官方文档 |
| 3921131950 | 40.3% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Plastic Shockproof Film (Foam Padding & Vibration Dampeners)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Plastic Shockproof Film"?
"Plastic Shockproof Film" is a broad commercial term that can refer to various packaging materials, protective layers, or industrial components made from polymer foams or sheets. In international trade, classification depends heavily on material composition, physical form, and specific use. It is not a single HS Code but rather a category that spans multiple chapters of the Harmonized System.
⚠️ Key Distinction Points:
- If it is a raw foam sheet/film used for packaging protection → Likely Chapter 39 (Plastics and Articles Thereof).
- If it is a finished gasket or seal for mechanical use → Likely Chapter 39 (Subheading 3926).
- If it contains metal reinforcement or specific electronic shielding → Could change classification entirely.
- Form Matters: "Film" (thin), "Pad" (thick, cushioning), "Sheet" (rigid or semi-rigid) all have different tariff codes.
📦 Part 2: HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived strictly from the provided dataset. Note that while the generic term is "Plastic Shockproof Film," the actual classification depends on the specific product variant.
| HS Code | Product Description (Summary) | Category | Total Tax Rate |
|---|---|---|---|
| 3921.90.50.50 | Plastic shockproof pads, made of plastic, in pad form. Fits under "Other plates, sheets, film, foil and strips of plastics." | Other Plastic Plates/Sheets | 39.8% |
| 3921.19.00.90 | Plastic shockproof pads, made of plastic, in sheet form. Belongs to "Other plates, sheets, film, foil and strips of plastics." | Other Plastic Plates/Sheets | 41.5% |
| 3926.90.99.89 | Plastic shockproof pads, made of plastic. Classified as "Other manufactured articles of plastics" (not specified elsewhere). | Other Plastic Articles | 22.8% |
| 3926.90.45.90 | Plastic shockproof pads, made of plastic, in washer/gasket form. Classified as "Plastic sealing pads other than O-rings." | Gaskets/Seals | 38.5% |
| 3921.13.19.50 | Plastic shock-absorbing film, made of plastic, in film form. Fits characteristics of "Plates, sheets, film, foil and strips of plastics." | Plastic Film | 40.3% |
🔍 Critical Insight:
- 3926.90.99.89 offers the lowest tax rate (22.8%) if the product can be reasonably described as a general "plastic article" (e.g., a finished pad with specific contours, not just raw film).
- 3921 codes (Film/Sheet/Pad) are treated as raw/semi-finished materials, attracting higher duties (39.8%–41.5%) due to additional levies.
- 3926.90.45.90 is specific to gasket-like shapes. If your product is a flat sheet, this code is incorrect.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Levies)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Rates apply to imports from China.
🎯 1. 3921.90.50.50 – Plastic Shockproof Pads (Pad Form)
| Item | Detail |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25.0% |
| 122 Section Levy | +10.0% |
| Total Effective Rate | 39.8% |
| Calculation Basis | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible (High duty rate disqualifies from $800 de minimis entry under current enforcement trends for high-tariff goods) |
| Legal Basis Path | HTSUS:3921.90.50.50 → Section 301 (USITC) → Section 122 (Tranche) |
📌 Explanation:
- This code is for pads that do not fit other specific plastic sheet categories.
- The 25% Section 301 and 10% Section 122 surcharges are叠加 (stacked) on the base rate, making this a high-cost import.
🎯 2. 3921.19.00.90 – Plastic Shockproof Pads (Sheet Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| 122 Section Levy | +10.0% |
| Total Effective Rate | 41.5% |
| Calculation Basis | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- This is the highest tax rate (41.5%) in the dataset.
- It applies to sheet-form plastics. If you are shipping rolls or flat sheets, beware of this code.
- The base rate is higher (6.5%) than other 3921 codes, compounding the surcharges.
🎯 3. 3926.90.99.89 – Plastic Shockproof Pads (Other Plastic Articles)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| 122 Section Levy | +10.0% |
| Total Effective Rate | 22.8% |
| Calculation Basis | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- Lowest tax rate (22.8%) among the options.
- This code is for finished plastic articles that don't fit into plates/sheets/film categories.
- Strategy: If your product is a molded pad, foam insert, or custom-shaped cushion, argue for this classification to save ~17%–19% in taxes compared to 3921 codes.
🎯 4. 3926.90.45.90 – Plastic Gaskets/Washers
| Item | Detail |
|---|---|
| Base Tariff | 3.5% |
| Section 301 Surcharge | +25.0% |
| 122 Section Levy | +10.0% |
| Total Effective Rate | 38.5% |
| Calculation Basis | CIF Value × 38.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- Applies only if the product is structurally a gasket or seal (e.g., used in machinery, pipes, or engines).
- If used merely for packaging, this code is incorrect and may lead to customs rejection or audits.
🎯 5. 3921.13.19.50 – Plastic Shock-Absorbing Film
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| 122 Section Levy | +10.0% |
| Total Effective Rate | 40.3% |
| Calculation Basis | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- Specific for films (thin, flexible).
- High surcharge due to Section 301 and 122.
- Differentiate clearly from "pads" (thicker) to avoid misclassification.
🛠️ Part 4: Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (e.g., EVA, PE Foam), Thickness, Density, Hardness, Dimensions. |
| ✅ Product Photos | ✔️ | Clear images showing cross-section (to distinguish film vs. pad), labeling, and packaging. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Plastic Shockproof Pad/Film," NOT just "Plastic Sheets." |
| ✅ Packing List | ✔️ | Include net/gross weight accurately. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving Chinese origin to apply correct surcharges. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Shape Determines Tax: Film is Expensive, Pads Can Be Cheaper!"
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Thin rolls/sheets for wrapping | 3921.13.19.50 or 3921.19.00.90 |
Clearly "film" or "sheet" form. |
| Cut-to-size foam inserts | 3926.90.99.89 |
Argue as "finished article" not raw material. Lowest Tax! |
| Molded rubber/plastic seals | 3926.90.45.90 |
Only if used as mechanical gaskets/seals. |
| Standard packaging pads | 3921.90.50.50 |
Generic plastic pads. |
⚠️ Warning:
- Do not use3926.90.45.90for packaging films. Customs will reject it as a "gasket."
- Do not use3921.19.00.90if the product is a thick, molded pad. Aim for3926.90.99.89to save 18.7%.
✅ 3. Special Circumstances
| Situation | Recommendation |
|---|---|
| Custom-Shaped Foam Inserts | Provide CAD drawings or photos showing 3D shape. Argue for 3926.90.99.89 (22.8%) instead of 3921 codes. |
| Laminated Products | If multiple layers (e.g., plastic + adhesive + metal), consult a customs broker. May fall under a different heading. |
| Samples for Evaluation | Still subject to duties. Use "Samples - No Commercial Value" carefully, but duties may still apply. |
🌍 Part 5: Global Market Comparison (2026 Update)
| Market | Recommended HS Code | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | Lowest rate in dataset. Avoid 3921 codes (39%–41.5%). |
| 🇨🇳 China | 3926.90.99.89 |
~5%–10% | Varies by trade agreement. Lower than US. |
| 🇪🇺 EU | 3926.90.99 |
~6.5% | No Section 301/122 surcharges. |
| 🇬🇧 UK | 3926.90.99 |
~6.5% | Post-Brexit tariff structure applies. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 surcharges.
- Classification is critical: A shift from3921.19.00.90(41.5%) to3926.90.99.89(22.8%) saves 18.7% in duties.
📌 Part 6: Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling all plastic packaging "Film"
👉 Consequence: Misclassification as 3921.19.00.90 → 41.5% tax instead of 22.8%.
✅ Fix: If it's a thick pad or molded insert, use 3926.90.99.89.
❌ Mistake 2: Using "Gasket" code for packaging pads
👉 Consequence: Customs audit, delay, potential penalty for incorrect declaration.
✅ Fix: Only use 3926.90.45.90 if the product functions as a mechanical seal.
❌ Mistake 3: Ignoring Section 122 & 301 Surcharges
👉 Consequence: Underpaying duties → Back taxes + interest + penalties.
✅ Fix: Always calculate Total Effective Rate (Base + 301 + 122).
🎯 Part 7: Conclusion: Optimize Your HS Code, Save Thousands!
🎯 Key Takeaway:
🔹 "Don't just call it 'Film'! Check the form. Pads can be cheaper than sheets!"
🔹 "Target3926.90.99.89(22.8%) if your product is a finished pad. Avoid3921.19.00.90(41.5%) unless it's truly a sheet."📌 Pro Tip:
If you are shipping molded foam inserts, provide 3D images and cross-sections to customs brokers to justify3926.90.99.89. This simple step can reduce your duty cost by nearly half compared to generic film classifications.
📣 Immediate Action:
📞 Contact your customs broker with product photos and specifications.
📄 Request an Advance Ruling if possible to lock in the 22.8% rate.
🚀 Optimize your supply chain costs by choosing the correct HS Code from day one!
✨ Smart Classification, Smarter Profits!
💼 Every percentage point saved is pure profit.
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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。