Polyester (PET) Tape Base Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920620090 | 39.2% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3920620090 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎯 Polyester (PET) Tape Base Film
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro Tips for Global Trade
📌 One Product, One Correct HS Code — Avoid Penalties, Save Costs!
📦 I. Product Definition & Classification: What Is PET Tape Base Film?
Polyester (PET) Tape Base Film refers to flexible, thin, flat plastic films made from poly(ethylene terephthalate), used as the base layer in self-adhesive tapes (e.g., masking tape, electrical tape, industrial tape). It is non-cellular, not reinforced, and not laminated or combined with other materials.
⚠️ Key Characteristics: - Material: Poly(ethylene terephthalate) (PET)
- Shape: Flat, flexible film, strip, or sheet
- Use: Base for self-adhesive tapes (not final tape product)
- Not: Reinforced, laminated, or combined with metal/aluminum layers🔍 Critical Distinction: - If the film is only the base (no adhesive layer), it is not a finished tape → must not be declared as "tape"
- If adhesive is applied → different classification applies (e.g., 3919.10.20.55)
📌 II. HS Code Classification Breakdown (2026 Official Tariff List)
| HS Code | Product Description | Applicable Scenario | Tax Rate | Notes |
|---|---|---|---|---|
3919.10.20.55 |
Self-adhesive plates, sheets, film, foil, tape, strip... in rolls of width ≤ 20 cm, other | PET film used as base in narrow rolls (≤20 cm) | 0.0% total | Includes non-adhesive PET base film in narrow rolls |
3919.90.50.60 |
Self-adhesive flat shapes of plastics, not in rolls, other | PET base film not in rolls, or non-narrow rolls | 0.0% total | Applies if film is cut to sheets or strips, not in rolls |
3920.62.00.90 |
Other plates, sheets, film, foil, strip of plastics... of poly(ethylene terephthalate) | PET film used in non-adhesive applications, not self-adhesive | 29.2% total | HIGH TARIFF — if not self-adhesive, and not in narrow rolls |
3920.99.20.00 |
Other films, strips, sheets of plastics, flexible, other plastics | Flexible film of other plastics, not PET, not self-adhesive | 0.0% total | Not applicable to PET |
✅ Correct Classification Rule: - If self-adhesive + in rolls ≤ 20 cm →
3919.10.20.55
- If self-adhesive + not in rolls →3919.90.50.60
- If non-self-adhesive PET film →3920.62.00.90→ 29.2% tax!
- If non-PET flexible film →3920.99.20.00→ 0%
💰 III. Detailed Tax Analysis (2026 Tariff Breakdown)
🎯 1. 3919.10.20.55 — Self-Adhesive PET Film in Narrow Rolls (≤20 cm)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Threshold | ✅ Yes — eligible for exemption if value < $800 (US) |
| Legal Basis | US Harmonized Tariff Schedule (HTSUS) 3919.10.20.55 |
| Key Condition | Must be self-adhesive, in rolls, width ≤ 20 cm |
📌 Why 0%?
- This product falls under "other" in the narrow roll subheading
- No USITC, IEEPA, or Section 301 tariffs apply
- Ideal for exporters to the U.S.
🎯 2. 3919.90.50.60 — Self-Adhesive PET Film (Not in Rolls)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF × 0.0% |
| De Minimis | ✅ Yes |
| Legal Basis | HTSUS 3919.90.50.60 |
| Key Condition | Not in rolls, or rolls > 20 cm width |
📌 Why 0%?
- Still qualifies as self-adhesive flat shape, but not in narrow rolls
- No additional tariffs apply
- Same low-tax treatment as narrow rolls
🎯 3. 3920.62.00.90 — Non-Self-Adhesive PET Film (High-Risk!)
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Additional Tariff | 25.0% (Section 301 U.S. Trade Act) |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF × 29.2% |
| De Minimis | ❌ No — not eligible for $800 exemption |
| Legal Basis | HTSUS 3920.62.00.90 + USITC 9903.88.01 (Section 301) |
| Key Condition | Non-self-adhesive, PET, flexible film, not in rolls |
⚠️ WARNING: This is the most dangerous misclassification!
- If you declare PET film as non-adhesive, you trigger 29.2% tax
- Even if it’s intended for tape, if no adhesive is applied, it falls here
- This is NOT the same as "tape base" — only self-adhesive films qualify for 0%🔥 Real-World Risk:
- A shipment of PET base film (intended for tape) declared as "non-adhesive film" → $29.20 tax per $100 CIF value
- No exemption, no appeal, high audit risk
🎯 4. 3920.99.20.00 — Other Flexible Plastic Films (Non-PET)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Applicable? | ❌ Only if material is NOT PET |
📌 Note: This code does not apply to PET — only for other plastics (e.g., PP, PE, PVC)
🛠️ IV. Customs Clearance Best Practices (Pro Tips)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirm material: PET, flexible, non-adhesive |
| ✅ Roll Width Measurement | ✔️ | Prove ≤20 cm → qualify for 3919.10.20.55 |
| ✅ Adhesive Application Proof | ✔️ | If adhesive is already applied, use 3919.10.20.55 or 3919.90.50.60 |
| ✅ Commercial Invoice | ✔️ | Must state: "PET Tape Base Film, self-adhesive, in rolls ≤20 cm" |
| ✅ Packing List | ✔️ | Show roll count, width, weight |
| ✅ Certificate of Origin (CO) | ✔️ | If from China → Section 301 applies if misclassified |
| ✅ Test Report (Optional) | ✔️ | For material verification (e.g., PET purity) |
✅ 2.申报技巧（Critical Rules of Thumb）
🔥 "Adhesive? → 0% tax. No adhesive? → 29.2% tax! Roll width ≤20 cm? → 0%."
| Scenario | Correct HS Code | Wrong Code | Risk Level |
|---|---|---|---|
| PET film with adhesive, in rolls ≤20 cm | 3919.10.20.55 |
3920.62.00.90 |
🔴 HIGH |
| PET film with adhesive, not in rolls | 3919.90.50.60 |
3920.62.00.90 |
🔴 HIGH |
| PET film without adhesive, in rolls ≤20 cm | 3920.62.00.90 |
3919.10.20.55 |
🔴 HIGH |
| PET film without adhesive, not in rolls | 3920.62.00.90 |
3919.10.20.55 |
🔴 HIGH |
| Non-PET flexible film | 3920.99.20.00 |
3920.62.00.90 |
🟡 MEDIUM |
📌 Golden Rule:
- If adhesive is applied → self-adhesive → 0%
- If no adhesive → non-self-adhesive → 29.2%
- Roll width ≤20 cm only matters for narrow roll classification
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Film is cut into sheets or strips | Use 3919.90.50.60 (if self-adhesive) → 0% |
| Film is exported from China | Verify adhesive status — if no adhesive, 29.2% tax applies |
| Customer wants to use it as tape base | Declare as self-adhesive → 0% |
| Film is labeled as "PET Base Film" but no adhesive | Do NOT declare as self-adhesive → risk of audit |
| Shipments to EU or Japan | 3920.62.00.90 may still apply, but no Section 301 → 4.2% only |
🌍 V. Global Market Tax Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.10.20.55 or 3919.90.50.60 |
0.0% | FCC, RoHS | Avoid 3920.62.00.90 → 29.2% |
| 🇨🇳 China | 3919.10.20.55 |
5% | CCC | No additional tariffs |
| 🇪🇺 EU | 3919.10.20.55 |
0% (if CE) | CE | No Section 301 |
| 🇦🇺 Australia | 3919.10.20.55 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 3919.10.20.55 |
0% | PSE | No extra tariffs |
📌 Key Insight:
- Only the U.S. applies Section 301 tariffs (25%) on non-self-adhesive PET film
- All other markets treat it as 0–5%, no 25% add-on
🚨 VI. Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Declaring "PET Base Film" as 3920.62.00.90 (non-self-adhesive)
👉 Result: 29.2% tax → $292 per $1,000 CIF → high risk of audit
❌ Mistake 2: Not proving adhesive application
👉 Result: Customs may reclassify as non-self-adhesive → 29.2% tax
❌ Mistake 3: Assuming "PET film" = 0% tax
👉 Result: If no adhesive → 29.2% tax — huge cost surprise
❌ Mistake 4: Using "film" instead of "tape base" in invoice
👉 Result: Misleading description → delayed clearance
✅ Correct Declaration Example:
"Polyester (PET) Tape Base Film, Self-Adhesive, in Rolls ≤20 cm, 0.05 mm thick, 15 cm width, 100 m per roll"
🎯 VII. Final Verdict: Get It Right the First Time
🔹 If self-adhesive → 0% tax
🔹 If no adhesive → 29.2% tax (U.S.)
🔹 Roll width ≤20 cm? Only matters for narrow roll classification
🔹 Never assume PET = 0% — only if self-adhesive
📌 Pro Tips for Exporters & Importers
✅ Apply for an Advance Ruling (Pre-Clearance) if unsure
✅ Use a customs broker experienced in plastics & tapes
✅ Label packaging clearly: "Self-Adhesive PET Tape Base Film"
✅ Keep adhesive proof on file (e.g., photos, supplier cert)
✅ If from China, avoid3920.62.00.90at all costs
📣 🚨 Act Now!
📞 Contact a licensed customs broker + submit product photos + adhesive proof
🚀 Get your HS Code confirmed before shipment
💼 Save thousands — avoid 29.2% tax by declaring correctly!
✨ Your Product. Your Tax. Your Risk.
💼 Accurate classification = Zero penalties, Zero delays, Max 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。