Print grade Flexible Polyester Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909400 | 35.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Print-Grade Flexible Polyester Film
🌐 HS Code & Tariff Guide | 2026 Updated | U.S. Import Compliance & Strategic Clearance Tips
📌 One Product, Multiple HS Codes — Know the Difference to Avoid 40%+ Tariffs!
📌 I. Product Definition & Key Classification Triggers
Print-Grade Flexible Polyester Film is a thin, transparent, durable plastic film made from polyethylene terephthalate (PET), widely used in packaging, labels, flexible electronics, and high-quality printing applications (e.g., photo prints, stickers, industrial decals).
⚠️ Critical Distinction:
- If the film is pure polyester (PET) and not acrylic-based, it does NOT fall under "acrylic" HS codes like 3919.10.20.55 or 3920.51.10.00.
- However, if the film is labeled as "acrylic" or contains PMMA (poly(methyl methacrylate)), it may be misclassified — leading to overpayment or penalties.🔍 Why This Matters:
The material composition (PET vs. PMMA) and physical form (flexible film) are the primary determinants of HS code assignment in U.S. customs.
📦 II. HS Code Breakdown (U.S. 2026 Tariff Schedule)
✅ All codes apply to flexible, printable films
✅ All are subject to U.S. Section 301 & IEEPA tariffs
✅ All require precise material declaration
| HS Code | Product Description | Material | Form | Tax Rate | Key Risk |
|---|---|---|---|---|---|
3919.10.20.55 |
Flexible printable film, plastic, not PMMA, not listed elsewhere | Plastic (likely PET) | Film | 40.8% | Misclassification if PMMA is present |
3920.51.10.00 |
Flexible printable film, PMMA (acrylic), specifically poly(methyl methacrylate) | Poly(methyl methacrylate) | Film | 41.0% | Highest tariff — only if PMMA |
3926.90.99.89 |
Flexible printable film, plastic, not specified, not elsewhere listed | Plastic (ambiguous) | Film | 22.8% | Lower rate — but only if no PMMA |
3926.90.94.00 |
Flexible printable film, plastic, other category | Plastic (undefined) | Film | 35.0% | High risk — "other" category |
3919.90.50.60 |
Flexible printable film, plastic, "Other" category (duty drawback) | Plastic (general) | Film | 40.8% | Same as 3919.10.20.55 — high risk if not PMMA |
📌 Key Insight:
- PMMA = higher tariff (41.0%)
- PET (polyester) should not be classified under PMMA codes
- Ambiguous material descriptions trigger "Other" category → higher risk of overpayment
💰 III. 2026 U.S. Tariff Structure (Detailed Breakdown)
✅ Applicable to: China-origin goods
✅ Effective Date: November 10, 2025
✅ Legal Basis: Section 301 (USITC), IEEPA (International Emergency Economic Powers Act)
🎯 1. 3919.10.20.55 — Flexible Plastic Film (Non-PMMA)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Duty Calculation | CIF × 40.8% |
| De Minimis Exemption? | ❌ No (denied for China-origin goods) |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.10.20.55 → FOOTNOTE:9903.88.01 |
📌 Why This Rate?
- The film is not PMMA, so it avoids the 41.0% PMMA rate
- But still subject to 25% Section 301 and 10% IEEPA
- High risk if material is actually PMMA → must verify lab test
🎯 2. 3920.51.10.00 — Flexible PMMA (Acrylic) Film
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 41.0% |
| Duty Calculation | CIF × 41.0% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3920.51.10.00 → FOOTNOTE:9903.88.01 |
📌 Critical Note:
- Only applies if the film is PMMA (poly(methyl methacrylate))
- If it’s PET (polyester), this code is incorrect → overpayment risk
- Lab confirmation required — don’t rely on supplier claims
🎯 3. 3926.90.99.89 — Flexible Plastic Film (Unspecified)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (USITC) Additional Duty | +7.5% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 22.8% |
| Duty Calculation | CIF × 22.8% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 When to Use This Code?
- Only if the material is not PMMA, and not clearly defined
- Lower rate, but high risk of audit — Customs may challenge "unspecified" classification
- Best used only with clear documentation (e.g., material test report)
🎯 4. 3926.90.94.00 — Flexible Plastic Film (Other Category)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Duty Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:3926.90.94.00 → FOOTNOTE:9903.88.01 |
📌 Red Flag Alert:
- "Other" category — often used when no better fit exists
- High risk of audit — Customs may reclassify to higher-tariff code
- Avoid unless absolutely necessary
🎯 5. 3919.90.50.60 — Flexible Plastic Film (Other, General)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Powers) Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Duty Calculation | CIF × 40.8% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 When to Use?
- Only as a last resort when no other code fits
- Same rate as 3919.10.20.55 — but less precise
- Avoid if PMMA is involved
🛠️ IV. Clearance Strategy & Pro Tips (Avoid 40%+ Penalties!)
✅ 1. Must-Have Documentation
| Document | Why It’s Critical |
|---|---|
| ✅ Material Test Report (Lab Certificate) | Prove PET vs. PMMA — essential |
| ✅ Technical Data Sheet (TDS) | Show thickness, tensile strength, thermal resistance |
| ✅ Product Photos (with labels) | Show brand, model, film color, surface finish |
| ✅ Commercial Invoice | Must state: “Print-Grade Flexible Polyester Film, PET, 12μm, 300mm width” |
| ✅ Certificate of Origin (CO) | Required for tariff eligibility |
| ✅ Export License (if applicable) | For controlled materials (rare for PET film) |
✅ 2.申报技巧(Key Rules to Remember)
🔥 “Material First, Code Second — Don’t Guess!”
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| PET film, no PMMA | 3919.10.20.55 or 3926.90.99.89 |
3920.51.10.00 (PMMA) → 41.0% |
| PMMA (acrylic) film | 3920.51.10.00 |
3919.10.20.55 → 40.8% (underpaid) |
| Unclear material | 3926.90.99.89 |
3926.90.94.00 → 35.0% (higher risk) |
| All others | 3919.90.50.60 |
3920.51.10.00 → overpayment |
📌 Golden Rule:
Never assume — verify with lab test before filing.
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Film is PET but labeled “acrylic” by supplier | Request material test report — don’t trust labels |
| Film is recycled plastic | Still subject to 40.8% — no exemption |
| Film is for medical or aerospace use | May qualify for special exemption — apply for Advance Ruling |
| Film is shipped from Vietnam/Mexico | May qualify for IEEPA exemption — 0% or 5% — check origin |
🌍 V. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 U.S. | 3919.10.20.55 (PET) |
40.8% | None | High risk — verify material |
| 🇨🇳 China | 3919.10.20.55 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3920.51.10.00 (PMMA) |
0% | CE | No 301/IEEPA |
| 🇦🇺 Australia | 3926.90.99.89 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3926.90.99.89 |
0% | PSE | No extra tariffs |
📌 Insight:
- Only the U.S. applies 301 + IEEPA tariffs
- China-origin PET film in the U.S. pays 40.8% — double the cost
- Consider shifting production to Vietnam/Mexico for lower tariffs
📌 VI. Common Mistakes & Legal Risks
❌ Mistake 1: Declaring PET film as 3920.51.10.00 (PMMA)
👉 Result: Underpaid duty → penalties, interest, audit
❌ Mistake 2: Using 3926.90.94.00 for PET film
👉 Result: 35.0% tariff — higher than needed
❌ Mistake 3: No lab test — relying on supplier’s word
👉 Result: Misclassification → rejection, delays, fines
❌ Mistake 4: Not declaring “print-grade” in invoice
👉 Result: Customs may reclassify to lower-value item → underpayment risk
✅ Correct Approach:
“Flexible Polyester (PET) Film, 12μm, 300mm wide, for high-resolution printing, Material Test Report Attached, FCC/CE Compliant”
🎯 VII. Final Verdict: How to Win the Clearance Game
🔥 “Know Your Material, Choose Your Code, Avoid the 40% Trap!”
✅ Best Practice:
- Test material (PET vs. PMMA)
- Use
3919.10.20.55for PET- Use
3920.51.10.00only for PMMA- Avoid “Other” codes unless necessary
- Apply for Advance Ruling if uncertain
📣 Act Now!
📞 Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
🚀 Save 20%+ in tariffs — avoid 40%+ penalties
💼 Your product’s success starts with the right HS code.
✨ Pro Tip:
If your film is produced in Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemption → 0% or 5% tariff.
Shift production? It’s worth the investment.
📌 Remember:
📌 HS Code = Your Cost, Your Risk, Your Profit
📌 One wrong code = 40%+ extra cost
📌 One lab test = Peace of mind
📣 Your film. Your future. Your clearance.
🚀 Get it right — from the start!
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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。