Polystyrene Plastic Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921190010 | 41.5% | CN | US | 官方文档 |
| 3901105020 | 41.5% | CN | US | 官方文档 |
| 3920100000 | 39.2% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
商品图片
AI分析
🧊 Polystyrene Plastic Film (Polymerized Ethylene/PE Film Misclassification Alert)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Clarifying the "Polystyrene" vs. "Polyethylene" Conflict
The input product is explicitly named "Polystyrene Plastic Film". However, the provided <DATA> context exclusively references Polyethylene (PE) based classifications (HS Codes 3901, 3920, 3921).
⚠️ CRITICAL ALERT:
- Polystyrene (PS) and Polyethylene (PE) are chemically distinct polymers.
- The<DATA>provided does NOT contain valid HS Codes for Polystyrene. It contains HS Codes for Polyethylene.
- If you strictly import "Polystyrene Film," the codes in<DATA>(3901/3920/3921) are INCORRECT and will lead to customs penalties.
- However, if the product is actually Polyethylene Film (commonly mislabeled as "Plastic Film" generally), the following analysis applies to the provided data.
We proceed by analyzing the provided <DATA> assuming the material is Polyethylene (as per the data's internal logic), but strongly advise verifying the chemical composition.
📦 II. HS Code Classification Details (Based on Provided <DATA>)
The <DATA> provides 5 potential HS Codes for Polyethylene Film. Here is the breakdown:
| HS Code | Product Description (Inferred from DATA) | Matching Logic from DATA | Total Tax Rate |
|---|---|---|---|
3921.19.00.10 |
Other plates, sheets, film...: Of plastics: Other: Other: Other | ✅ Material: Polyethylene ✅ Form: Film matches "plates, sheets, film" |
41.5% |
3901.10.50.20 |
Primary forms of ethylene polymers | ✅ Material: Polyethylene ✅ Form: Film considered "primary form/semi-finished" |
41.5% |
3920.10.00.00 |
Plates, sheets, film... non-cellular, non-reinforced: Of ethylene polymers | ✅ Material: "Polyethylene" = "Ethylene polymer" ✅ Form: "Film" = "Plate, sheet, film" |
39.2% |
3920.99.10.00 |
Other plates, sheets, film...: Of other plastics | ✅ Material: Polyethylene = Plastic ✅ Form: Film matches category |
41.0% |
3921.90.50.50 |
Other plates, sheets, film...: Of plastics: Other | ✅ Material: Polyethylene = Plastic ✅ Form: Film matches category |
39.8% |
🔍 Key Observation:
- HS 3920.10.00.00 appears to be the most accurate specific classification for "Polyethylene Film" (Ethylene Polymers, Non-cellular), offering the lowest base rate (4.2%) among the options, resulting in a 39.2% total rate.
- HS 3901.10.50.20 and 3921.19.00.10 carry higher base rates (6.5%), leading to 41.5% total tax.
- HS 3920.99.10.00 and 3921.90.50.50 are generic "Other Plastics" codes, which are less specific and carry base rates of 6.0% and 4.8% respectively.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Based on data pattern)
🎯 1. 3920.10.00.00 — Recommended: Polyethylene Film (Best Rate)
(Material: Ethylene Polymers; Form: Non-cellular film)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (Most favorable among options) |
| Section 301 Tariff (USITC) | +25.0% (Additional duty on Chinese goods) |
| Section 122 Tariff (IEEPA) | +10.0% (Specific provision mentioned in data) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff rates typically exclude this) |
| Legal Basis Path | USITC:3920.10.00.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- This is the most specific code for Polyethylene film under heading 3920.
- Total 39.2% is the lowest total tax rate in the provided dataset.
- Savings: Compared to 3921.19.00.10 (41.5%), you save 2.3% on the CIF value.
🎯 2. 3901.10.50.20 — Primary Forms of Ethylene Polymers
(Misclassification Risk: Film is usually heading 3920, not 3901)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Warning:
- Heading 3901 is for Primary Forms (e.g., pellets, powders, liquid polymers).
- Films are typically classified under Heading 3920 (plates, sheets, film).
- Risk: Customs may reject this classification for film, leading to delays and reclassification to 3920 with penalties.
🎯 3. 3921.19.00.10 — Other Plastic Films (Generic)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
📌 Note:
- Heading 3921 is for "Other plates, sheets, film..." which includes reinforced, laminated, or combined materials.
- If your film is simple polyethylene film, 3920 is more accurate and cheaper.
🎯 4. 3920.99.10.00 — Other Plastics (Generic Subcategory)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
🎯 5. 3921.90.50.50 — Other Plastic Plates/Sheets/Film
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
✅ 1. Material Verification (Most Critical Step)
| Scenario | Action |
|---|---|
| Product is Polystyrene (PS) | ❌ STOP. None of the above codes are correct. ✅ Use HS 3920.51.00.00 (Polystyrene film) or similar PS-specific codes. ⚠️ The provided data is invalid for PS. |
| Product is Polyethylene (PE) | ✅ Proceed with HS 3920.10.00.00 for lowest tax (39.2%). |
| Product is Mixed/Unknown | ✅ Provide a Material Safety Data Sheet (MSDS) and Certificate of Composition to customs. |
✅ 2. Declaration Tips
🔥 "Specify the Polymer Type! 'Plastic Film' is Too Vague!"
| Case | Correct Declaration | Wrong Declaration |
|---|---|---|
| Polyethylene Film | "Polyethylene Film, Non-cellular, 0.5mm thick, HDPE" |
"Plastic Film" |
| Polystyrene Film | "Polystyrene Film, Rigid, Clear" |
"Plastic Film" |
| Laminated Film | "Multilayer Laminated Film, PE/ALU/PE" |
"Plastic Film" |
✅ 3. Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify polymer type (PE/PS/PP). |
| ✅ Bill of Lading | ✔️ | Match weight and description. |
| ✅ Certificate of Origin | ✔️ | For China origin, subject to 301/122 tariffs. |
| ✅ Test Report | ✔️ | Confirm polymer composition (IR Spectroscopy recommended). |
| ✅ Product Photos | ✔️ | Show film roll, packaging, and any labeling. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code (For PE Film) | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3920.10.00.00 |
39.2% | Includes 25% (301) + 10% (122) + 4.2% (Base). |
| 🇪🇺 EU | 3920.10.00.00 |
6.5% | No Section 301/122 equivalent. Lower base rate possible. |
| 🇨🇳 China | 3920.10.00.00 |
6.5% | Import duty only. No additional punitive tariffs. |
| 🇦🇺 Australia | 3920.10.00.00 |
5.0% | Free Trade Agreement benefits may apply. |
📌 Conclusion:
- USA has the highest barriers due to punitive tariffs.
- Accurate classification is vital to avoid overpayment or penalties.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Using "Plastic Film" as the product name without specifying polymer type.
👉 Consequence: Customs may classify under the highest generic code (e.g., 3921.90) or demand expensive testing.
❌ Mistake 2: Classifying Polyethylene Film under 3901 (Primary Forms).
👉 Consequence: Rejection by customs. Film is a manufactured good (Heading 3920/3921), not a raw material (3901).
❌ Mistake 3: Ignoring the "122 Tariff" (IEEPA).
👉 Consequence: Unexpected 10% additional duty, increasing total cost from 39.2% to 49.2% if misclassified.
✅ Correct Action:
"High-Density Polyethylene (HDPE) Film, 50 microns, 1220mm width, Roll"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Golden Rule:
🔹 "PE Film? Use 3920.10.00.00. Tax: 39.2%. Lowest Rate!"
🔹 "PS Film? DO NOT USE 3920.10.00.00. It’s Illegal!"
🔹 "Don't Guess the Polymer. Test It."
📌 Pro Tip:
If your product is indeed Polystyrene, please request a new HS Code analysis for PS films (typically HS 3920.51). The current data is not applicable to Polystyrene.
📣 Immediate Action:
📞 Verify Material Composition (PE vs. PS)
📄 Submit MSDS to Customs Broker
🚀 Use HS 3920.10.00.00 for PE Film to Save 2.3% Tax
✨ Professional Classification Starts with Accuracy!
💼 Your Bottom Line Depends on the First Letter of the HS Code!
用户评价
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。