Polyester Frosted Foil
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6217909085 | 32.1% | CN | US | 官方文档 |
| 6217109530 | 32.1% | CN | US | 官方文档 |
| 3920620050 | 39.2% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3921904010 | 39.2% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Polyester Frosted Foil (Metallized PET Film)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 I. Product Definition & Classification: What is "Polyester Frosted Foil"?
Polyester Frosted Foil, technically known in trade terms as Metallized PET Film (Polyethylene Terephthalate), is a versatile plastic material produced by vacuum-coating a thin layer of metal (usually aluminum) onto a polyester film, followed by a frosting or matte finish treatment.
In international trade, it is strictly categorized based on its structure and application. It is not a simple flexible sheet but a reinforced/processed plastic film with specific optical properties.
⚠️ Key Distinction: - If it is non-cellular (solid, not foamed) and non-reinforced/laminated with other materials (like paper or fabric), it falls under Heading 3920. - If it is flexible and considered "other," it may fall under 3921. - Crucial Note: The provided data explicitly links "Metallized PET film" to 3920.62.00.50, which is the specific code for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided <DATA>, here are the exact HS Codes, descriptions, and tax implications for products related to plastic films, sheets, and strips, including the specific "Polyester Frosted Foil."
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
| 3920.62.00.50 | Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of other plastics: Of other plastics: Film, strip and sheets, all the foregoing which are flexible: Of poly(ethylene terephthalate) Metallized PET film: Other | Polyester Frosted Foil, Metallized PET Film, Flexible Packaging Materials | ✅ Metallized, ✅ Flexible, ✅ PET Material |
| 3921.90.40.10 | Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible Reinforced with paper | Laminated packaging, Paper-plastic composite films | ✅ Reinforced with Paper |
| 3921.90.40.90 | Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible Other | Other flexible plastic sheets not reinforced | ❌ Not Metallized PET |
| 3920.99.20.00 | Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced...: Of other plastics: Of other plastics: Film, strip and sheets...: Other | Other flexible plastic films (e.g., PP, PE, PVC) | ❌ Not PET |
| 6217.90.90.85 | Other made up clothing accessories; parts of garments or of clothing accessories...: Parts: Other Other: Of man-made fibers (659) | Garment parts, NOT plastic film | ❌ Clothing Accessory |
| 6217.10.95.30 | Other made up clothing accessories; parts of garments or of clothing accessories...: Accessories: Other: Other Of man-made fibers (659) | Garment Accessories, NOT plastic film | ❌ Clothing Accessory |
🔍 Critical Reminder: - Polyester Frosted Foil (Metallized PET) is specifically classified under 3920.62.00.50 because it is a flexible, non-cellular, non-reinforced PET film. - Do not classify it as "Reinforced with paper" (3921.90.40.10) unless it is literally laminated with paper. - Do not classify it as clothing accessories (6217 series).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (From November 10, 2025)
🎯 1. 3920.62.00.50 —— Polyester Frosted Foil (Metallized PET Film)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Additional Tariff (Section 301) | +25.0% (USITC Footnote for Chinese goods) |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value × 29.2% |
| De Minimis Exemption Eligible? | ❌ No (Denied for Section 301 goods) |
| Legal Basis Path | USITC:3920.62.00.50 → Section 301: Footnote |
📌 Explanation: - Base Rate (4.2%): Standard MFN (Most Favored Nation) rate for PET films. - Additional Tariff (25.0%): Due to the product originating from China, it is subject to the Section 301 trade war tariffs. - Total Cost: Importers must account for a 29.2% total tax burden. This is significantly higher than non-reinforced flexible plastics (0%) but standard for metallized PET films from China.
🎯 2. 3921.90.40.90 —— Other Flexible Plastic Films (Non-PET/Non-Reinforced)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| De Minimis Exemption Eligible? | ✅ Yes (If value is low) |
| Legal Basis | Standard MFN rate with no Section 301 surcharge for this specific subheading. |
📌 Note: - If your product is NOT PET or NOT metallized, it might fall under 3921.90.40.90, which has 0% tax. - However, Polyester Frosted Foil is PET, so it must use 3920.62.00.50 (29.2% tax). Misclassification here leads to severe penalties.
🛠️ IV. Clearance Operational Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Polyethylene Terephthalate (PET)", "Metallized", "Frosted/Matte Finish". |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code: "Metallized PET Film, Flexible, Non-cellular". |
| ✅ Packing List | ✔️ | Detail dimensions, weight, and roll dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for determining origin (China vs. Non-China). |
| ✅ Fiber/Plastic Composition Test Report | ✔️ | Third-party lab report confirming 100% PET composition to avoid misclassification into "Other Plastics" (3920.99). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "PET Film, Metallized, Flexible, Non-Reinforced → 3920.62.00.50"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Metallized PET Film | 3920.62.00.50 |
❌ Misdeclare as "Plastic Sheet" (3921) → Tax Risk |
| PET Film with Paper Lamination | 3921.90.40.10 |
❌ Declare as pure PET → Penalty |
| Clothing Accessories | 6217.90.90.85 |
❌ Declare as Film → Complete Misclassification |
✅ 3. Special Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Foil | Provide design specs to prove it is a standard PET film, not a unique industrial part. |
| Mixed Containers | If mixed with 0% tax items, ensure clear separation in the packing list to avoid audit flags. |
| Origin Changes | If the PET film is produced in Vietnam or Thailand, check if it qualifies for IEEPA Exemption or lower Section 301 rates. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.62.00.50 |
29.2% (4.2% + 25%) | No specific FDA/CE, but must comply with import laws | High tariff; consider value engineering |
| 🇨🇳 China | 3920.62.00.50 |
~5-6% | CCC (if applicable) | Standard import |
| 🇪🇺 EU | 3920.62.00.50 |
0-4% | REACH, RoHS | No Section 301 equivalent |
| 🇯🇵 Japan | 3920.62.00.50 |
0-6% | JIS, PSE (if electrical) | Competitive market |
📌 Conclusion: - USA is the most expensive market for Polyester Frosted Foil due to the 25% Section 301 surcharge. - EU and Japan offer much lower tariff burdens, making them more attractive for export if logistics allow.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Classifying Metallized PET as "Plastic Sheet" (3921.90.40.90)
👉 Consequence: Attempting to claim 0% tax. If audited, back taxes + fines of 29.2% plus interest.
❌ Mistake 2: Failing to specify "Metallized" in the description
👉 Consequence: Customs may reject the declaration or assign a higher discretionary rate due to lack of detail.
❌ Mistake 3: Confusing "Frosted" with "Reinforced"
👉 Consequence: Misclassifying as 3921.90.40.10 (Reinforced with paper) which has a 29.2% tax but is technically incorrect if no paper is present. Correct is 3920.62.00.50.
✅ Correct Declaration Example:
"Metallized Polyethylene Terephthalate (PET) Film, Frosted Finish, Flexible, Non-Cellular, Width: 50cm, Used for Packaging."
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Golden Rules:
🔹 "PET Film + Metallized = 3920.62.00.50"
🔹 "29.2% Total Tax (4.2% Base + 25% Surcharge)"
🔹 "Do Not Misclassify as 0% Tax Items!"
📌 Pro Tip:
If you are importing large volumes, consider supply chain diversification. Sourcing Polyester Frosted Foil from non-China origins (e.g., Vietnam, India, Thailand) may allow you to avoid the 25% Section 301 tariff, significantly reducing your landed cost.
📣 Immediate Action:
📞 Contact your customs broker with the exact product specification.
📄 Request a Pre-Ruling (ISF / Binding Ruling) if possible.
🚀 Optimize your HS Code to ensure compliance and cost efficiency!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every cent of tax matters—get it right from the start!
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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。