Tape
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919905020 | 40.8% | CN | US | 官方文档 |
| 5604909000 | 40.0% | CN | US | 官方文档 |
| 5604902000 | 43.8% | CN | US | 官方文档 |
| 3919102040 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
📦 Tape (Adhesive Tape) – HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Expert-Level Compliance Strategy
🌐 HS Code Reference & Customs Clearance Master Guide | 2026 Updated Tariff Rules | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is “Tape” in Global Trade?
In international commerce, "tape" refers to flexible, flat, or ribbon-like materials with adhesive properties, commonly used for packaging, labeling, sealing, mounting, or industrial applications. Despite its simplicity, tape classification is highly nuanced, depending on:
- Material composition (plastic, rubber, textile, etc.)
- Coating or impregnation method (coated, laminated, impregnated, or covered)
- Form and structure (strip, band, ribbon, or flat shape)
- Functional use (self-adhesive, pressure-sensitive, masking, duct, etc.)
⚠️ Critical Distinction:
- If the tape is plastic-based with adhesive, it falls under 3919.90.50 or 3919.10.20
- If textile-based and coated or impregnated with rubber/plastic, it belongs to 5604.90.20 or 5604.90.90
- If clearly labeled “plastic tape”, the most precise fit is 3919.90.50.40
📦 Two, HS Code Classification Details (2026 Updated Tariff Authority Match)
| HS Code | Product Description | Applicable Use Cases | Material Logic | Key Clue |
|---|---|---|---|---|
3919.90.50.20 |
Other self-adhesive tapes, not elsewhere specified, of plastics | General-purpose adhesive tapes (e.g., packing tape, masking tape, transparent tape) | Plastic + adhesive layer; no specific fiber base | “Tape” implies flat, flexible, adhesive strip |
5604.90.90.00 |
Other tapes, not elsewhere specified, of rubber or plastic-coated materials | Rubberized tapes, plastic-coated tapes, industrial sealing tapes | Coated with rubber or plastic; non-textile base | “Coated, impregnated, or covered” = 5604.90.90 |
5604.90.20.00 |
Tapes, of textile materials, impregnated, coated, or covered with rubber or plastic | Fabric-backed tapes (e.g., duct tape, cloth tape, industrial tape) | Textile base (e.g., polyester, nylon, rayon) + plastic/rubber coating | “Textile + coating” = 5604.90.20 |
3919.10.20.40 |
Self-adhesive tapes, of plastic, in flat shape, not elsewhere specified | Plastic adhesive tapes, including transparent tape, sealing tape | Plastic material + flat shape + adhesive | Matches “plastic” + “tape” morphology |
3919.90.50.40 |
Self-adhesive tapes, of plastic, transparent, not elsewhere specified | Clear plastic tapes (e.g., Scotch tape, packing tape) | Explicitly “plastic” and “transparent” | Direct match: “plastic tape” = 3919.90.50.40 |
🔍 Key Insight:
- "Tape" is inherently flat, strip-like, and adhesive → fits "band" or "strip" morphology in HS definitions
- No explicit material stated? → Use common industry knowledge (e.g., most tapes are plastic or rubber-coated)
- No conflict with classification? → Apply “other” category logic with confidence
💰 Three, 2026 Latest Tariff Breakdown (With Full Legal & Policy Detail)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 3919.90.50.20 — Other Plastic Self-Adhesive Tapes (General)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.20 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25% = 301 Tariff on Chinese goods under Section 301 of U.S. Trade Act
- IEEPA 10% = International Emergency Economic Powers Act (applies to China/HK)
- Combined = 40.8% → High-cost entry for plastic-based tapes
🎯 2. 5604.90.90.00 — Tapes Coated/Impregnated with Rubber or Plastic (Non-Textile)
| Item | Detail |
|---|---|
| Base Tariff | 5.0% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 40.0% |
| Tax Calculation | CIF × 40.0% |
| De Minimis | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5604.90.90.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies when tape is not textile-based but coated with rubber/plastic
- Example: rubber-backed tape, plastic-coated industrial tape
- No fiber base? → Use this code instead of 5604.90.20
🎯 3. 5604.90.20.00 — Textile-Based Tapes Coated with Rubber/Plastic
| Item | Detail |
|---|---|
| Base Tariff | 8.8% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 43.8% |
| Tax Calculation | CIF × 43.8% |
| De Minimis | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5604.90.20.00 → FOOTNOTE:9903.88.01 |
📌 Critical Insight:
- Higher base rate (8.8%) due to textile content
- Applies to duct tape, cloth tape, masking tape with fabric backing
- Most expensive option for tape with textile base
🎯 4. 3919.10.20.40 — Plastic Self-Adhesive Tapes, Flat Shape
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.10.20.40 → FOOTNOTE:9903.88.01 |
📌 Why This Fits:
- Matches "plastic" + "flat shape" + "tape"
- No need for “transparent” or “clear” — just plastic + tape shape
- Best for generic plastic tapes
🎯 5. 3919.90.50.40 — Plastic Self-Adhesive Tapes, Transparent (e.g., Clear Tape)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.40 → FOOTNOTE:9903.88.01 |
📌 Golden Rule:
- If the product is labeled “plastic tape” or “transparent tape”, this is the most accurate code
- No ambiguity — direct match to HS description: “self-adhesive tapes of plastics, transparent”
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state: “Adhesive Tape, Plastic, Transparent” or “Duct Tape, Fabric-Backed” |
| ✅ Packing List | ✔️ | Include quantity, roll length, width, material type |
| ✅ Product Photos (Clear) | ✔️ | Show tape surface, backing, adhesive layer, and label |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Especially for industrial tapes |
| ✅ Third-Party Test Reports | ✔️ | RoHS, REACH, FDA (if food contact), UL (if flammable) |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
| ✅ Technical Specification Sheet | ✔️ | Detail material composition, thickness, adhesive type |
✅ 2.申报技巧(申报口诀)
🔥 “Material First, Shape Second, Label Best — One Code, One Tax, No Mistake!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic tape, no label | 3919.90.50.20 or 3919.10.20.40 |
5604.90.20.00 |
Overpay by 3.8% |
| Transparent tape | 3919.90.50.40 |
3919.90.50.20 |
Risk of audit |
| Duct tape (fabric-backed) | 5604.90.20.00 |
3919.90.50.20 |
High risk of penalty |
| Rubber-coated tape | 5604.90.90.00 |
3919.90.50.20 |
Wrong classification |
✅ 3. Special Case Handling
| Situation | Recommended Action |
|---|---|
| Tape with mixed materials (e.g., plastic + fabric) | Use 5604.90.20.00 if textile is primary base |
| Tape with no visible material label | Use 3919.90.50.20 as default (plastic-based) |
| Custom tape with unique coating | Apply for Advance Ruling (Pre-Review) |
| Tape for medical or aerospace use | Declare as special-purpose; may qualify for exemption |
| Tape sold in bulk rolls | Declare per roll or per kg — no splitting allowed |
🌍 Five, Global Customs Comparison (2026 Updated)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.40 (best) |
40.8% | FDA, RoHS, UL | No de minimis |
| 🇨🇳 China | 3919.90.50.40 |
5% | CCC | No extra duties |
| 🇪🇺 EU | 3919.90.50.40 |
0% (if CE) | CE, RoHS | No 301/IEEPA |
| 🇦🇺 Australia | 3919.90.50.40 |
5% | RCM | No extra taxes |
| 🇯🇵 Japan | 3919.90.50.40 |
0% | PSE | No附加税 |
📌 Conclusion:
- The U.S. is the only market with 40%+ effective tariffs on tape
- China-origin tape faces highest cost in U.S. market
- Vietnam/Mexico/Thailand origin may qualify for IEEPA exemption (0–5%)
📌 Six, Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Declaring duct tape as plastic tape → 3919.90.50.20
👉 Result: Incorrect classification → 43.8% tax instead of 40.8% → overpaid + audit risk
❌ Mistake 2: Splitting tape into "adhesive layer" + "backing"
👉 Result: Each part taxed at 89.5% → Total tax over 179% → massive loss
❌ Mistake 3: Using vague name like “Tape” without material description
👉 Result: Customs assumes plastic → but if it’s textile, you’re under-taxed → penalty + back duty
✅ Correct Declaration Example:
“Transparent Plastic Self-Adhesive Tape, 50mm x 50m, 3919.90.50.40, RoHS Certified, Origin: China”
🎯 Seven, Final Verdict: Smart Classification = Lower Cost, Faster Clearance
🎯 Remember the Golden Rule:
🔹 “Label It, Material It, Shape It — One Code, One Tax, No Risk!”
🔹 “If it’s plastic and tape, use 3919.90.50.40 — it’s the safest bet!”
📌 Pro Tip:
If your tape is originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemption → 0% extra duty
✅ Apply for Advance Ruling (Pre-Review) before shipment to lock in the correct HS Code
📣 Act Now!
📞 Contact a licensed customs broker + provide product photos + specs
🚀 Get HS Code pre-approval and tariff forecast
💼 Avoid surprise costs, delays, or seizures — secure your supply chain today!
✨ Precision Classification = Profit Protection
💼 Your tape’s HS Code isn’t just a number — it’s your bottom line!
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。