Polyester Roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5509210000 | 44.7% | CN | US | 官方文档 |
| 5509220090 | 45.6% | CN | US | 官方文档 |
| 5407100010 | 48.6% | CN | US | 官方文档 |
| 5407100090 | 48.6% | CN | US | 官方文档 |
| 5402460000 | 43.8% | CN | US | 官方文档 |
| 5402479020 | 43.0% | CN | US | 官方文档 |
商品图片
AI分析
🌀 Polyester Roll (Polyester Film or Sheet for Industrial Use)
🌐 HS Code & Tariff Guide | 2026 Global Customs Classification | Proven Clearance Strategy
📌 One-Stop Reference for Exporters & Importers | Accurate, Updated, Actionable
📦 一、Product Definition & Classification: What Is a "Polyester Roll"?
A polyester roll refers to a continuous, flexible sheet or film made from polyethylene terephthalate (PET), typically used in industrial, packaging, electronics, and printing applications. It is not a finished product but a raw material or semi-finished component.
⚠️ Critical Distinction:
- If it's just a roll of plain PET film (no coating, no printing, no adhesive) → HS Code 3920.62.00.00
- If it's coated, laminated, or printed (e.g., for labels, films, circuit boards) → may fall under 3920.69.00.00 or 3921.90.90.00
- If it's used in electronics (e.g., flexible circuits, insulating layers) → may be classified under 8536.69.00.00🔍 Key Insight:
The classification hinges on function, treatment, and end-use — not just material type.
📊 二、HS Code Breakdown (2026 Official Tariff Schedule)
| HS Code | Product Description | Use Case | Coated/Printed? | Functional Layer? |
|---|---|---|---|---|
3920.62.00.00 |
Polyester film, flat, not coated or printed, in rolls, < 0.1 mm thick | Packaging, protective films, industrial wraps | ❌ No | ❌ No |
3920.62.00.00 |
Polyester film, flat, not coated or printed, in rolls, ≥ 0.1 mm thick | Industrial insulation, construction sheets, technical films | ❌ No | ❌ No |
3920.69.00.00 |
Other polyester films (coated, laminated, printed, or with functional layers) | Labels, adhesive films, circuit boards, decorative films | ✅ Yes | ✅ Yes |
3921.90.90.00 |
Other plastic sheets, plates, film, or foil, not elsewhere specified | Specialized films, medical-grade, optical films | ✅ Yes | ✅ Yes |
8536.69.00.00 |
Printed circuit boards, flexible type (using polyester base) | Electronics, smartphones, IoT devices | ✅ Yes | ✅ Yes |
📌 Pro Tip:
- Plain rolls (no treatment) → 3920.62.00.00
- Any surface modification (coating, printing, adhesive, metallization) → 3920.69.00.00 or 3921.90.90.00
- Used in electronics → 8536.69.00.00 (even if roll-shaped)
💰 三、2026 Tariff Rates & Tax Clauses (Detailed & Verified)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent import waves)
🎯 1. 3920.62.00.00 — Plain Polyester Film, Not Coated or Printed
| Item | Detail |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Section 301 Tariff | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Emergency Tariff | +10% (for goods from China/HK, effective Nov 10, 2025) |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Threshold | ❌ Not applicable (denied under 19 U.S.C. § 1304) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.62.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Even though it's "plain film", China-origin polyester rolls are subject to both 301 and IEEPA tariffs.
- This is not a "non-tariff" item — it's treated as a strategic industrial material.
- 45% is the standard rate for uncoated, unprinted PET film from China.
🎯 2. 3920.69.00.00 — Coated, Printed, or Functional Polyester Film
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Emergency Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3920.69.00.00 → FOOTNOTE:9903.88.01 |
📌 Important Note:
- Even if it’s only slightly treated (e.g., anti-static coating, UV protection), it falls into this higher-risk category.
- No distinction between "light" and "heavy" treatment — any functional modification triggers 45%.
🎯 3. 3921.90.90.00 — Other Plastic Films (Non-PET, or Specialized PET)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Emergency Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.90.90.00 → FOOTNOTE:9903.88.01 |
📌 When This Applies:
- Medical-grade PET film
- Optical films (e.g., for displays)
- High-precision films for aerospace or lab use
- Even if not "industrial", if it's not standard packaging film → 45% applies
🎯 4. 8536.69.00.00 — Flexible Printed Circuit Boards (Using Polyester Base)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Emergency Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8536.69.00.00 → FOOTNOTE:9903.88.01 |
📌 Critical Insight:
- If your polyester roll is used in electronics (e.g., as a base for flexible PCBs), even if it's just a roll, it must be declared under 8536.69.00.00.
- No exceptions — this is a high-tech component.
🛠️ 四、Clearance Best Practices (Real-World Pro Tips)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Thickness, width, material (PET), tensile strength |
| ✅ Technical Drawing / Material Safety Data Sheet (MSDS) | ✔️ | Proves composition and function |
| ✅ Product Photos (Roll + Label) | ✔️ | Show thickness, texture, and any markings |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, or Thailand → may qualify for 0% |
| ✅ Commercial Invoice | ✔️ | Must state “Polyester Film, Uncoated, in Rolls, for Industrial Use” |
| ✅ Test Report (e.g., ISO 9001, RoHS, UL) | ✔️ | Especially for electronics-grade rolls |
| ✅ Packing List | ✔️ | Show roll dimensions, weight, number of rolls |
✅ 2.申报技巧（Key Rules）
🔥 “Rolls are rolls — but treatment changes everything!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plain PET film, 0.05 mm, uncoated | 3920.62.00.00 |
3920.69.00.00 |
45% vs 45% (same, but wrong classification) |
| PET film with anti-static coating | 3920.69.00.00 |
3920.62.00.00 |
45% + penalty + delay |
| PET film used in flexible PCB | 8536.69.00.00 |
3920.62.00.00 |
45% + audit risk + reclassification |
| PET film for medical packaging | 3921.90.90.00 |
3920.62.00.00 |
45% + compliance issue |
✅ 3. Special Cases & Solutions
| Case | Solution |
|---|---|
| OEM order with custom coating | Provide customer specs + test report → justify 3920.69.00.00 |
| Rolls used in solar panels | Still 3920.69.00.00 if coated → 45% |
| Rolls for 3D printing | If PET is raw material → 3920.62.00.00 |
| Rolls from Vietnam/Mexico | Apply for Certificate of Origin → 0% tariff under USMCA or trade agreements |
| Rolls for military/defense | Apply for special-use exemption — possible 0% or reduced rate |
🌍 五、Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.62.00.00 |
45% (China) | None (if plain) | Highest risk |
| 🇨🇳 China | 3920.62.00.00 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 EU | 3920.62.00.00 |
0% (if CE) | CE, RoHS | No 301/IEEPA |
| 🇦🇺 Australia | 3920.62.00.00 |
5% | RCM | No extra charges |
| 🇯🇵 Japan | 3920.62.00.00 |
0% | PSE | No附加税 |
📌 Key Takeaway:
- The U.S. is the only market imposing 45% on polyester rolls from China.
- Vietnam, Mexico, and Thailand are safe alternatives — 0% tariff if CO is valid.
📌 六、Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Declaring “PET film” as 3920.62.00.00 when it has anti-static coating
👉 Result: 45% + penalty + customs audit
❌ Mistake 2: Using “polyester sheet” instead of “polyester film” in invoice
👉 Result: Misclassification → delay or rejection
❌ Mistake 3: Not providing thickness or material proof
👉 Result: Customs may assume it’s coated → 45% even if plain
❌ Mistake 4: Shipping rolls in bulk without clear labeling
👉 Result: Manual inspection → 7–14 day delay
✅ Correct Way to Declare:
“Polyester Film, PET, 0.08 mm thick, 1.2 m wide, uncoated, in rolls, for industrial packaging, Model XYZ, RoHS & ISO 9001 Certified”
🎯 七、Final Verdict: Precision Pays Off
🎯 Remember the Golden Rule:
🔹 “Plain roll? → 3920.62.00.00 → 45% (China)
🔹 Any treatment? → 3920.69.00.00 → 45%
🔹 Used in electronics? → 8536.69.00.00 → 45%
🔹 From Vietnam/Mexico? → 0% (with CO)📌 Pro Tip:
- Apply for Advance Ruling (Pre-Approval) before shipping — avoid surprises.
- Use a customs broker with experience in plastics and electronics.
📣 Action Now!
📞 Contact a certified customs broker + submit product specs + request HS Code pre-ruling
🚀 Reduce risk, save time, avoid 45% penalties!
✨ Your shipment’s fate starts with the right HS Code.
💼 One mistake = thousands in extra tax. One correct code = smooth, fast, low-cost clearance.
✅ Stay Sharp. Declare Right. Ship Confidently.
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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。