Polyester Packaging Foil
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7607205000 | 17.5% | CN | US | 官方文档 |
| 7607201000 | 13.7% | CN | US | 官方文档 |
商品图片
AI分析
🎁 Polyester Packaging Foil (Aluminum Foil Backed with Plastics/Polyester)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic通关 Strategy
📌 I. Product Definition & Classification: What is "Polyester Packaging Foil"?
Polyester Packaging Foil refers to aluminum foil (thickness ≤ 0.2 mm) that has been laminated or backed with a polyester film or other plastic materials. In international trade, this product falls under Chapter 76 (Aluminum) because the aluminum is the essential character, but the backing material (polyester/plastic) determines the specific subheading.
⚠️ Key Distinction: - If the foil is backed with paper, paperboard, plastics, or similar materials, it is classified under 7607.20. - The critical factor for tariff purposes is whether the backing is "Other" (plain) or "Covered/Decorated" (printed, patterned, fancy effect).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Tariff Rate (US from CN) |
|--------|--------------------------|--------------------------|
| 7607.20.50.00 | Aluminum foil (≤0.2mm), Backed, Other | Plain polyester-backed foil, white or natural finish, no print | 7.5% |
| 7607.20.10.00 | Aluminum foil (≤0.2mm), Backed, Covered/Decorated | Printed, patterned, fancy effect, or decorated polyester-backed foil | 0.0% |
🔍 Critical Insight: -
7607.20.50.00applies to plain polyester-backed foils. These are subject to additional duties. -7607.20.10.00applies to printed or decorated foils. These benefit from a 0% total tax rate. - Misclassification Risk: Declaring printed foil as "plain" to avoid duties is high-risk and can lead to penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025 onwards (Current policy)
🎯 1. 7607.20.50.00 —— Polyester-Backed Foil (Plain/Other)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption | ❌ Not Applicable (Standard threshold does not override Section 301 for this category in most cases) |
| Legal Basis Path | HTSUS:7607.20.50.00 → Section 301 Footnote |
📌 Explanation: - The base tariff for aluminum foil backed with plastic is 0%. - However, due to Section 301 tariffs on Chinese goods, an additional 7.5% is applied. - Total Cost Impact: 7.5% of the CIF value.
🎯 2. 7607.20.10.00 —— Polyester-Backed Foil (Decorated/Printed)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Tariff | 0% (Exempt or Not Applicable for this specific subheading under current list) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | N/A (Already 0%) |
| Legal Basis Path | HTSUS:7607.20.10.00 |
📌 Explanation: - Decorated or printed aluminum foil backed with plastic enjoys a 0% total tariff. - This creates a significant incentive for manufacturers to include custom printing or decorative patterns if feasible for the application.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Aluminum Foil, Thickness 0.X mm, Backed with Polyester" |
| ✅ Product Specification | ✔️ | Detail: Aluminum layer thickness, Polyester layer thickness, Total thickness |
| ✅ Photos of Product | ✔️ | Show whether the surface is plain (for 7607.20.50.00) or printed/decorated (for 7607.20.10.00) |
| ✅ Packing List | ✔️ | List net/gross weight, number of rolls, dimensions |
| ✅ Certificate of Origin | ✔️ | Proves CN origin, subject to Section 301 |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Plain Pays, Print Saves: Choose Wisely!"
| Scenario | Correct HS Code | Tax Rate | Risk if Misdeclared |
|---|---|---|---|
| Plain Polyester Foil (No print) | 7607.20.50.00 |
7.5% | If declared as printed, risk of fraud penalty |
| Printed/Decorated Foil | 7607.20.10.00 |
0.0% | If declared as plain, you overpay 7.5% unnecessarily |
| Foil Thickness > 0.2mm | 7607.10.xxxx |
Different | Major Error: Must be ≤0.2mm for 7607.20 |
| Foil with Paper Backing | 7607.20.30.00 |
7.5% | Different subheading, similar tax |
📌 Important Note: - Ensure the thickness is explicitly stated as ≤ 0.2 mm (excluding backing). If it exceeds 0.2 mm, it falls under
7607.10, which may have different tax implications. - For7607.20.10.00, the decoration must be more than just incidental branding; it should be a "character, design, fancy effect, or pattern."
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Sample Shipments | Even for samples, use the correct HS Code. 7.5% tax still applies if plain. |
| Mixed Shipments (Plain + Printed) | Declare separately. Do not mix into one line item with ambiguous description. |
| Custom Printing | Provide print design files if requested by customs to verify "decorated" status for 0% rate. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (from CN) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 7607.20.50.00 / 7607.20.10.00 |
7.5% (Plain) / 0% (Printed) | Section 301 applies to plain foil |
| 🇨🇳 China | 7607.20.50.00 / 7607.20.10.00 |
~1.0% - 2.0% | Import duties are low |
| 🇪🇺 EU | 7607.20.50 / 7607.20.10 |
0% | No additional duties for China in most cases |
| 🇬🇧 UK | 7607.20.50 / 7607.20.10 |
0% - 5% | Check post-Brexit specific rates |
| 🇯🇵 Japan | 7607.20.50 / 7607.20.10 |
0% - 3.1% | Generally low tariffs |
📌 Conclusion: - The USA is the only major market with a significant 7.5% additional tariff on plain polyester-backed aluminum foil. - Printed/decorated foil enjoys 0% duty in the US, providing a strategic advantage for branding-heavy products.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Declaring printed foil as "plain" to avoid 7.5% tax. 👉 Consequence: Customs inspection reveals print → Back taxes + 10-20% penalty + potential seizure.
❌ Mistake 2: Ignoring thickness specification.
👉 Consequence: If thickness > 0.2 mm, it falls under 7607.10, which may have different tax rates and documentation requirements.
❌ Mistake 3: Confusing "backed" with "coated." 👉 Consequence: Coated foil (paint/varnish directly on aluminum) is different from backed foil (laminated with paper/plastic). Misclassification leads to delays.
✅ Correct Declaration Example:
"Aluminum Foil, 0.15mm thick, laminated with 12-micron Polyester film, Plain Surface (No Print), for Packaging Use. HS Code: 7607.20.50.00"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Key Takeaway:
🔹 "Plain Foil = 7.5% Tax (US). Printed Foil = 0% Tax (US)."
🔹 "Check Thickness: Must be ≤ 0.2mm for 7607.20."
🔹 "Declare Accurately: 'Decorated' means visible print/pattern, not just logo."
📌 Pro Tip:
If your packaging foil is plain but you need to reduce US tariff costs, consider:
1. Adding subtle decorative patterns during manufacturing to qualify for 7607.20.10.00 (0% tax).
2. Applying for HTSUS Exclusions (if applicable for your specific product type, though rare for standard foil).
3. Supply Chain Adjustment: Source from non-CN countries if volume is high, though this is less flexible for foil.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📄 Provide product images showing whether the foil is printed or plain.
📏 Confirm exact thickness (excluding backing).
🚀 Optimize your HS Code declaration to save 7.5% in the US market!
✨ Precision in Classification, Profit in Clearance!
💼 Don't let a 7.5% oversight eat your margins!
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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。