Polyester Transparent Foil
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 |
| 3920100000 | 39.2% | CN | US | 官方文档 |
| 3919102040 | 40.8% | CN | US | 官方文档 |
| 3926909400 | 35.0% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Polyester Transparent Foil (PET Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is "Polyester Transparent Foil"?
Polyester Transparent Foil, typically made from Polyethylene Terephthalate (PET), is a versatile plastic film used in packaging, electronics, insulation, and industrial applications. In international trade, its classification hinges on two key factors: 1. Material: Polyester (Polyethylene) falls under Chapter 39 (Plastics and Articles Thereof). 2. Form/Feature: Is it a self-adhesive roll (3919), a plain unprinted sheet/film (3920), or a general plastic article (3926)?
⚠️ Key Distinction Point:
- If the film is self-adhesive (has an adhesive coating on one or both sides) → It likely falls under 3919.10.
- If the film is plain, unprinted, non-adhesive (basic flat film) → It likely falls under 3920.10 (Polyethylene-based) or 3920.69 (if other plastics, but PET is often grouped here or under 3920.90 depending on specific polymer classification nuances in local tariffs). Note: The provided data assumes "Polyethylene" material classification for the purpose of these codes.
- If it is a finished accessory not primarily defined by its sheet form (e.g., a specific gasket or part) → It might fall under 3926.90.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Adhesive/Printed Status |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastics and articles of other materials of heading 39.01 to 39.14 | General plastic accessories, parts, or items not specified elsewhere | ❓ General Article |
3920.10.00.00 |
Other plates, sheets, film, foil and strip, of polymers of ethylene | Plain PET/Polyethylene film, unprinted, non-adhesive | ❌ No Adhesive |
3919.10.20.40 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls of a width exceeding 20 cm | Self-adhesive polyester film (e.g., labels, tapes) | ✅ Self-Adhesive |
3926.90.94.00 |
Other articles of plastics... (specific sub-category for thin sheets/films) | Specific plastic sheets or films not covered elsewhere | ❓ Specific Form |
3920.99.20.00 |
Other plates, sheets, film, foil and strip, of plastics... | Non-cellular, non-reinforced flexible plastic films/sheets | ❌ No Adhesive |
🔍 Crucial Reminder:
- 3920.10.00.00 is the most standard code for plain polyester/polyethylene films used in packaging or insulation.
- 3919.10.20.40 applies ONLY if the product is self-adhesive. Misdeclaring adhesive film as non-adhesive can lead to severe penalties.
- 3926.90 codes are "catch-all" categories for plastic articles that don't fit the specific definitions of Chapters 39.01–39.14 headings for sheets/films. They are less precise for raw films.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. 3926.90.99.89 — Other Plastic Articles (General)
| Item | Content |
|---|---|
| Basic Duty Rate | 5.3% (ad valorem) |
| USITC Surcharge (Section 301) | +7.5% |
| 122 Clause Surcharge | +10% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (Subject to high tariffs) |
| Legal Path | Basic: 5.3% → 301: 7.5% → 122: 10% |
📌 Explanation:
- This code carries the lowest total tariff (22.8%) among the options provided, but it is a "residual" category.
- Use only if the product does not strictly fit the "film/plate" definitions of 3920 or "self-adhesive" of 3919.
- Risk: Customs may reclassify to 3920.10 if it is clearly a plain film, leading to a higher tax (39.2%).
🎯 2. 3920.10.00.00 — Plates, Sheets, Film, Foil of Polymers of Ethylene
| Item | Content |
|---|---|
| Basic Duty Rate | 4.2% |
| USITC Surcharge (Section 301) | +25.0% |
| 122 Clause Surcharge | +10% |
| Total Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Basic: 4.2% → 301: 25.0% → 122: 10% |
📌 Explanation:
- This is the most accurate code for plain polyester/polyethylene film.
- Despite a lower basic rate (4.2%), the 25% Section 301 surcharge drives the total to 39.2%.
- Advantage: High classification accuracy reduces audit risk.
🎯 3. 3919.10.20.40 — Self-Adhesive Plastic Films/Rolls
| Item | Content |
|---|---|
| Basic Duty Rate | 5.8% |
| USITC Surcharge (Section 301) | +25.0% |
| 122 Clause Surcharge | +10% |
| Total Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Basic: 5.8% → 301: 25.0% → 122: 10% |
📌 Explanation:
- Apply ONLY if the polyester foil has an adhesive backing.
- If declared as non-adhesive but found to be adhesive, this leads to false declaration penalties.
- Total rate is the highest (40.8%) among the options.
🎯 4. 3926.90.94.00 — Other Plastic Articles (Specific Sub-category)
| Item | Content |
|---|---|
| Basic Duty Rate | 0.0% |
| USITC Surcharge (Section 301) | +25.0% |
| 122 Clause Surcharge | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Basic: 0.0% → 301: 25.0% → 122: 10% |
📌 Explanation:
- Attractive 0% basic rate, but the 25% surcharge still applies.
- Total rate 35.0% is lower than3920.10(39.2%).
- Strategy: If the product can be legally justified as a "plastic article" rather than a "sheet/film," this offers savings. However, misclassification risk is high.
🎯 5. 3920.99.20.00 — Other Plates, Sheets, Film of Plastics
| Item | Content |
|---|---|
| Basic Duty Rate | 4.2% |
| USITC Surcharge (Section 301) | +25.0% |
| 122 Clause Surcharge | +10% |
| Total Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Path | Basic: 4.2% → 301: 25.0% → 122: 10% |
📌 Explanation:
- Similar to3920.10.00.00but for "other" plastics (if PET is classified here in this specific tariff schedule).
- Total rate 39.2%, same as3920.10.
- Use if3920.10is deemed too specific to "ethylene polymers" only and the product contains other plastic components.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (100% PET?), thickness, width, roll length. |
| ✅ Physical Photos | ✔️ | Show surface (glossy/matte), edges, and any adhesive backing. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Polyester Film, Non-Adhesive" OR "Self-Adhesive Polyester Film". |
| ✅ Packing List | ✔️ | Detail roll dimensions and core type. |
| ✅ Certificate of Origin | ✔️ | Essential for proving Chinese origin to apply surcharges. |
| ✅ MSDS / SDS | ✔️ | Although plastic, some facilities require safety data. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Adhesive Check, Film Form, Correct Chapter 39!"
| Scenario | Correct Declaration | Error Consequence |
|---|---|---|
| Plain PET Film (No glue) | 3920.10.00.00 or 3920.99.20.00 |
Misclassifying as 3919 (Adhesive) → 40.8% Tax + Penalty |
| Self-Adhesive Foil | 3919.10.20.40 |
Misclassifying as 3920 (Plain) → Audit Flag for Undeclared Adhesive |
| General Plastic Sheet/Part | 3926.90.99.89 |
Overusing 3926 for simple film → Reclassification to 3920 (Higher Tax) |
| Specific Plastic Accessory | 3926.90.94.00 |
Using for raw film → Disallowed if film definition fits better |
✅ 3. Special Case Handling
| Situation | Handling Suggestion |
|---|---|
| Laminated Film | If PET is bonded to another material, it may no longer be "pure plastic" and could fall under a different chapter. |
| Coated Film | If coated with functional layers (e.g., anti-static, conductive), ensure the primary function is still plastic film. |
| OEM Custom Size | Provide roll dimensions. Width > 20cm usually triggers the roll-specific headings (3919/3920). |
| Sample vs. Bulk | Ensure sample declaration matches bulk in material description to avoid discrepancies. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.10.00.00 |
39.2% | No specific | High tariff due to 301 & 122 clauses |
| 🇨🇳 China | 3920.10.00.00 |
~5% | No specific | Lower tariff for domestic/export |
| 🇪🇺 EU | 3920.10.00.00 |
~5-6% | REACH + RoHS | Standard plastic film duties |
| 🇬🇧 UK | 3920.10.00.00 |
~5-6% | UKCA | Post-Brexit alignment with EU trends |
| 🇯🇵 Japan | 3920.10.00.00 |
~6-7% | PSE (if electronic) | No high surcharges like US |
📌 Conclusion:
- The USA has the highest effective tariff (39.2%) for plain polyester film due to multiple surcharges.
- 3926.90.99.89 (22.8%) might seem cheaper, but risk of misclassification is significant. Only use if the product is truly a "plastic article" and not a standard film.
- 3919.10.20.40 (40.8%) is only for adhesive products.
📌 VI. Common Errors & Pitfall Guide (Lessons from Experience)
❌ Error 1: Declaring "Self-Adhesive Foil" as "Plain Film" (3920)
👉 Result: Customs detects adhesive residue → Reclassification to 3919 → Pay difference + Penalty for False Declaration.
❌ Error 2: Using 3926.90 for standard packaging film
👉 Result: Customs insists on 3920.10 → Back-tariff payment of ~16% (39.2% - 22.8%) + Delay.
❌ Error 3: Ignoring "122 Clause" Surcharge
👉 Result: Budgeting only for 301 (25%) → Unexpected 10% extra cost → Profit margin erosion.
❌ Error 4: Ambiguous Product Name ("Plastic Sheet")
👉 Result: Customs officer uses discretion → Likely picks highest tariff category (3919 or 3920) → Unpredictable costs.
✅ Correct Practice:
"Polyester (PET) Transparent Film, Non-Adhesive, Unprinted, Rolls, Width 100cm, Thickness 50mic"
OR
"Self-Adhesive Polyester Film Label Stock, Roll, 120cm Width"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Plain Film = 3920 (39.2%),
🔹 "Adhesive = 3919 (40.8%),
🔹 "General Part = 3926 (22.8%-35%),
🔹 "Wrong Code = Fine + Delay!"
📌 Pro Tip:
If the product is plain PET film, stick to 3920.10.00.00 for safety. The 39.2% tax is predictable. Avoid 3926 unless you have strong justification from a customs broker.
For adhesive products, 3919.10.20.40 is mandatory.
📣 Immediate Action:
📞 Consult a licensed US customs broker for Pre-Ruling if unsure about adhesive status.
📄 Ensure your invoice explicitly states "Non-Adhesive" or "Self-Adhesive" to avoid ambiguity.
🚀 Accurate HS Code = Predictable Cost = Smooth Clearance!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point matters in the age of high tariffs!
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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。