Polyethylene Stretch Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920100000 | 39.2% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
📦 Polyethylene Stretch Film (塑料缠绕膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Stretch Film"?
Polyethylene (PE) Stretch Film is a highly elastic plastic film used for palletizing, bundling, and protecting goods during transportation. It creates a tight seal around products to secure them together. In international trade, its classification depends heavily on material composition, physical form, and self-adhesive properties.
⚠️ Key Distinction:
- If the film is a simple plastic sheet/film without strong self-adhesive backing → Typically falls under Chapter 39.02 or 39.20.
- If it is self-adhesive or specifically defined as "flat, self-adhesive" → Falls under Chapter 39.19.
- If it is part of a broader category of plastic plates/sheets/films not elsewhere specified → May fall under Chapter 39.21.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Self-Adhesive? |
|---|---|---|---|
3920.10.00.00 |
Polyethylene film, shape: film/tape, material: ethylene polymer (PE) | Standard PE stretch film, non-adhesive or lightly treated | ❌ No (General PE Film) |
3920.99.20.00 |
Plastic stretch film, material: plastic, shape: film, classified as non-cellular, non-reinforced flexible film | Generic plastic film, flexible, not specifically PE or other polymers | ❌ No (General Plastic Film) |
3919.90.50.40 |
Plastic stretch film, material: plastic, shape: film, meets self-adhesive plastic film category | Self-adhesive stretch film, sticky surface for sealing | ✅ Yes (Self-Adhesive) |
3919.90.50.60 |
Plastic stretch film, material: plastic, shape: thin film, belongs to plastic self-adhesive/flat shape category | Flat, self-adhesive plastic film, specific regulatory sub-category | ✅ Yes (Self-Adhesive) |
3921.90.40.90 |
Plastic stretch film, material: plastic, shape: film, meets definition of plastic plate/sheet/film/foil/tape | Broad category for plastic films not elsewhere specified | ❌ No (General Plastic Sheet/Film) |
3921.90.50.50 |
Plastic stretch film, material: plastic, shape: film, meets plastic plate/sheet/film/foil/tape requirements | Another general sub-category for plastic films under 3921 | ❌ No (General Plastic Sheet/Film) |
🔍 Critical Reminder:
- Self-adhesive films (sticky) are classified under 3919; non-adhesive or standard PE stretch films are typically under 3920 or 3921. - Misclassification between "self-adhesive" and "non-adhesive" can lead to significant tariff differences or customs delays.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (Including subsequent imports)
🎯 1. 3920.10.00.00 —— Polyethylene Film (PE Film/Tape)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| USITC Additional Tax | +25.0% (Section 301 Tariffs) |
| 122 Section Tariff | +10.0% (Specific provision for certain Chinese goods) |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No (denied_de_minimis) |
| Legal Basis Path | Base: 4.2% → Section 301: 25.0% → 122 Clause: 10.0% |
📌 Explanation:
- "Base Tariff 4.2%": Standard Most Favored Nation (MFN) rate for polyethylene films. - "Section 301 Tariff 25%": Additional duty imposed on Chinese goods under US Trade Act Section 301. - "122 Clause Tariff 10%": Additional duty under specific U.S. trade provisions (often related to Section 232 or specific enforcement actions). - Total 39.2%: High duty rate. Must be factored into cost calculations.
🎯 2. 3920.99.20.00 —— Other Plastic Film (Non-Cellular, Non-Reinforced)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| USITC Additional Tax | +25.0% (Section 301 Tariffs) |
| 122 Section Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 4.2% → Section 301: 25.0% → 122 Clause: 10.0% |
📌 Note:
- Same tariff structure as3920.10.00.00. - Applicable if the film is not specifically identified as "polyethylene" in the HTS but is still a plastic film.
🎯 3. 3919.90.50.40 & 3919.90.50.60 —— Self-Adhesive Plastic Film
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% (ad valorem) |
| USITC Additional Tax | +25.0% (Section 301 Tariffs) |
| 122 Section Tariff | +10.0% |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 5.8% → Section 301: 25.0% → 122 Clause: 10.0% |
📌 Note:
- Higher base rate (5.8%) due to self-adhesive nature. - Total rate 40.8% is slightly higher than non-adhesive films. - Ensure the product is indeed "self-adhesive" to avoid misclassification penalties.
🎯 4. 3921.90.40.90 & 3921.90.50.50 —— Other Plastic Plates/Sheets/Films
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (3921.90.40.90) / 4.8% (3921.90.50.50) |
| USITC Additional Tax | +25.0% (Section 301 Tariffs) |
| 122 Section Tariff | +10.0% |
| Total Tariff Rate | 39.2% (3921.90.40.90) / 39.8% (3921.90.50.50) |
| Tax Calculation | CIF Value × 39.2% or 39.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 4.2%/4.8% → Section 301: 25.0% → 122 Clause: 10.0% |
📌 Note:
-3921.90.40.90has a base rate of 4.2% → Total 39.2%. -3921.90.50.50has a base rate of 4.8% → Total 39.8%. - These are catch-all categories for plastic films not specified elsewhere.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Documents Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material type (PE/PP), thickness, width, self-adhesive yes/no, tensile strength |
| ✅ Product Photos | ✔️ | Clear images of the roll, label, and packaging |
| ✅ Commercial Invoice | ✔️ | Must specify "Stretch Film" and material composition |
| ✅ Packing List | ✔️ | Weight, dimensions, number of rolls |
| ✅ Certificate of Origin (CO) | ✔️ | If origin is not China, may qualify for preferential rates |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Required for chemical compliance, even for plastic films |
| ✅ HS Code Pre-Ruling | ✔️ | Highly recommended to avoid misclassification |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Clear, Adhesive Defined, HS Code Precise, Tariff Minimized!"
| Situation | Correct Declaration | Wrong Approach |
|---|---|---|
| Standard PE Stretch Film (Non-Adhesive) | 3920.10.00.00 |
Misclassified as 3921 → Risk of audit |
| Self-Adhesive Stretch Film | 3919.90.50.40 |
Declared as non-adhesive → Penalty for under-declaring base rate |
| Generic Plastic Film (Not PE) | 3920.99.20.00 |
Claiming PE → Incorrect material declaration |
| Mixed Package (Film + Accessories) | Declare Film Separately | Bundling with straps or labels → Complex classification |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Stretch Film | Provide customer order + design specs to prove material type |
| Colored or Printed Film | Still classified under 3920 or 3919 based on adhesive property |
| Biodegradable Stretch Film | If made from PLA or other biopolymers, may have different HS code; consult customs |
| Sample Shipments | Same tariff applies; no de minimis exemption for China-origin goods |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.10.00.00 / 3919.90.50.40 |
39.2% - 40.8% | FDA (if food contact) | High Section 301 & 122 tariffs |
| 🇨🇳 China | 3920.10.00.00 |
5-7% (Import) | None | Export-friendly |
| 🇪🇺 EU | 3920.10.00.00 |
6.5% | REACH | No Section 301 |
| 🇦🇺 Australia | 3920.10.00.00 |
5% | None | Free Trade Agreement benefits may apply |
| 🇯🇵 Japan | 3920.10.00.00 |
6% | JIS | No Section 301 |
📌 Conclusion:
- USA is the most expensive market for Chinese-origin stretch film due to Section 301 (25%) and 122 Clause (10%) tariffs. - Europe, Australia, and Japan have much lower tariff burdens. - Consider supply chain diversification if targeting the US market to avoid high tariffs.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring "Stretch Film" without specifying "Self-Adhesive" vs. "Non-Adhesive"
👉 Consequence: Customs may reclassify, leading to additional 1.6% tariff difference or penalties.
❌ Mistake 2: Using generic "Plastic Film" without material specification
👉 Consequence: Customs may assign highest general rate → Higher duty.
❌ Mistake 3: Assuming de minimis applies to small shipments
👉 Consequence: No de minimis exemption for China-origin goods under Section 301/122 → Full tariff paid.
❌ Mistake 4: Misidentifying PE as PP or PVC
👉 Consequence: Incorrect HS code → Customs seizure or re-inspection.
✅ Correct Approach:
"Polyethylene (PE) Stretch Film, 23 Micron, 12 Inch Width, Non-Adhesive, For Palletizing, No Food Contact, Origin: China"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Key Takeaway:
🔹 "Material Matters: PE vs. PP vs. PVC"
🔹 "Adhesive Status: Self-Adhesive (3919) vs. Non-Adhesive (3920/3921)"
🔹 "Tariff Reality: USA = ~40%, EU/AU/JP = ~5-7%"
📌 Pro Tip:
If your stretch film is originating from Vietnam, Thailand, or Malaysia, you may avoid Section 301 tariffs.
Consider pre-ruling application with US Customs (CBP) to secure correct HS code and tariff rate.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Apply for HS Code Pre-Ruling
🚀 Ensure smooth clearance, minimize costs, and expand your global market!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of tariff matters!
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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。