Transparent Tape (Small Roll)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919102040 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 5604100000 | 41.3% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 5604909000 | 40.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Transparent Tape (Small Roll)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Transparent Tape"?
Transparent tape, often referred to as "clear tape" or "packing tape," is a versatile adhesive material used for bonding, sealing, and mounting. In international trade, its classification depends heavily on its material composition, physical form (roll vs. sheet), and adhesive properties.
⚠️ Key Classification Logic:
- If it is a self-adhesive plastic tape in rolls → Typically falls under Chapter 39 (Plastics).
- If it contains fabric or paper backing with plastic coating → May fall under Chapter 56 (Non-wovens/Taped fabrics).
- If it is a general plastic article not specifically listed elsewhere → Falls under Chapter 39, Heading 3926 (Other plastic articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise breakdown for Transparent Tape (Small Roll):
| HS Code | Product Description | Tax Rate (Total) | Tax Breakdown (Base + Add-ons) |
|---|---|---|---|
3919.10.20.40 |
Transparent tape, low viscosity, flat shape / roll-mounted, meets characteristics of transparent tape | 40.8% | Base: 5.8%, Section 301: 25.0%, Section 122: 10% |
3919.90.50.40 |
Transparent tape, consistent morphology and use, material complies with plastic category attributes | 40.8% | Base: 5.8%, Section 301: 25.0%, Section 122: 10% |
5604.10.00.00 |
Transparent tape, material is plastic or gel-like, complies with physical properties of adhesive materials | 41.3% | Base: 6.3%, Section 301: 25.0%, Section 122: 10% |
3926.10.00.00 |
Transparent tape, material is plastic, complies with definition of office supplies and plastic products | 15.3% | Base: 5.3%, Section 301: 0.0%, Section 122: 10% |
3926.90.99.89 |
Transparent tape, material is plastic, classified as other plastic articles not specified elsewhere | 22.8% | Base: 5.3%, Section 301: 7.5%, Section 122: 10% |
5604.90.90.00 |
Transparent tape, strips coated or covered with plastic, no obvious material conflict | 40.0% | Base: 5.0%, Section 301: 25.0%, Section 122: 10% |
🔍 Critical Observation:
- The lowest total tax rate (15.3%) applies to3926.10.00.00, but only if the tape is strictly classified as "office supplies" with 0% Section 301 duties.
- Most other classifications attract 25% Section 301 duties, pushing the total tax to ~40-41%.
- Section 122 (10%) appears universally across all codes in this dataset, likely a specific trade remedy or surcharge applicable to the origin.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN) (Assumed based on Section 301 and 122 references)
✅ Effective Date: Current 2026 regulations
🎯 1. 3919.10.20.40 & 3919.90.50.40 —— Adhesive Plastics in Rolls (High Tax Bracket)
| Item | Details |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Add-on | +25.0% (Standard high-tier penalty for Chinese plastics) |
| Section 122 Surcharge | +10.0% (Specific policy add-on) |
| Total Effective Rate | 40.8% |
| Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No (Deny de minimis for high-tariff plastic goods) |
| Legal Basis | HTSUS 3919.10 / 3919.90 + Section 301 List 3/4 + Section 122 |
📌 Explanation:
- Chapter 39, Heading 3919 covers "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics." This is the most accurate technical description for transparent adhesive tape.
- However, the 25% Section 301 duty significantly increases costs.
- Section 122 adds an additional 10%, regardless of the base code.
🎯 2. 5604.10.00.00 & 5604.90.90.00 —— Textile/Non-Woven Based Adhesive Materials (Highest Tax Bracket)
| Item | Details |
|---|---|
| Base Tariff | 6.3% (5604.10) or 5.0% (5604.90) |
| Section 301 Add-on | +25.0% (Full penalty applied) |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 41.3% (5604.10) / 40.0% (5604.90) |
| Calculation | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- These codes are used if the tape has a fabric, paper, or non-woven backing coated with plastic/adhesive.
- Pure plastic transparent tape should not be classified here unless it has such a backing. Misclassification risks penalties.
🎯 3. 3926.10.00.00 —— Other Plastic Articles: Office Supplies (LOWEST Tax Bracket)
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Add-on | +0.0% (Exempted!) |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ⚠️ Check Specific Rules (Usually restricted for Chinese origin plastics, but low base may allow negotiation) |
📌 Explanation:
- Crucial Opportunity: If the transparent tape is explicitly marketed as "Office Supplies" and meets the definition of 3926.10, it avoids the 25% Section 301 duty.
- Risk: U.S. Customs and Border Protection (CBP) may challenge this if the tape is clearly "industrial packing tape" rather than "office tape." Documentation must prove office use.
🎯 4. 3926.90.99.89 —— Other Plastic Articles (Medium Tax Bracket)
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Add-on | +7.5% (Reduced penalty tier) |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- This is a catch-all for plastic articles not elsewhere specified.
- Better than3919codes (40.8%) but worse than3926.10(15.3%). Use only if3926.10is not defensible.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (PP/PVC/PE), Width, Length, Adhesive Type, Roll Size |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Transparent Adhesive Tape, Plastic, Roll" |
| ✅ Certificate of Origin | ✔️ | Critical for proving Chinese origin (triggers 301/122) |
| ✅ Usage Declaration | ✔️ | Key for 3926.10: Declare "For Office Use Only" if claiming 15.3% |
| ✅ Material Composition Proof | ✔️ | Lab test to confirm 100% plastic (for 3919) vs. composite (for 5604) |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Material Defines Code, Use Defines Tax!"
| Scenario | Recommended HS Code | Total Tax | Strategy |
|---|---|---|---|
| Pure Plastic Tape, Office Use | 3926.10.00.00 |
15.3% | ✅ Best Option. Prove it's for office packaging, not industrial. |
| Pure Plastic Tape, Industrial/Packing | 3919.10.20.40 |
40.8% | Standard classification. High cost unavoidable. |
| Tape with Paper/Fabric Backing | 5604.10.00.00 |
41.3% | Only if backing exists. Avoid misclassification. |
| Unspecified Plastic Article | 3926.90.99.89 |
22.8% | Backup option if 3919 is challenged but 3926.10 is not defensible. |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| Small Roll (De Minimis) | If value < $800, Section 301/122 may still apply for China-origin plastic goods. Do not assume exemption. |
| OEM/Private Label | Ensure invoice reflects actual manufacturer to avoid origin fraud claims. |
| Dispute with CBP | If CBP rejects 3926.10, appeal with photos showing office-style packaging and lack of industrial strength. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 |
15.3% | Best rate if office use is proven. |
| 🇪🇺 EU | 3919.10 |
0-5% | No Section 301. Lower tariffs generally. |
| 🇨🇳 China | 3919.10 |
5-6% | Export origin may have rebates. |
| 🇬🇧 UK | 3919.10 |
0-5% | Post-Brexit alignment with EU. |
📌 Conclusion:
- USA is the highest-cost market for transparent tape due to Section 301 and 122.
- Strategic Tip: If shipping to the US, classify as3926.10.00.00if possible to save 25%+ in duties.
- Warning: Never misclassify industrial packing tape as office tape. CBP has strict enforcement on this.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying industrial heavy-duty tape as 3926.10.00.00
👉 Consequence: CBP reclassifies to 3919.10.20.40 → Back taxes of ~25% + penalties.
❌ Error 2: Ignoring Section 122
👉 Consequence: Even with low base tax, the 10% surcharge is unavoidable in this dataset. Factor it into cost.
❌ Error 3: Using 5604 codes for pure plastic tape
👉 Consequence: CBP demands material proof, delays clearance, and may impose fines for misdeclaration.
❌ Error 4: Assuming small roll = de minimis exemption
👉 Consequence: For Chinese-origin plastics, de minimis exemptions often do not apply to Section 301/122 goods. Check current CBP rulings.
✅ Correct Practice:
"Transparent Adhesive Tape, Polypropylene, 18mm x 50m, Roll, For Office Use, HS 3926.10.00.00, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mnemonic:
🔹 "Office Use, 15% is Sweet; Industrial Use, 40% is a Beat!"
🔹 "Don't Guess the Code, Cost is Huge; Proving Office Use, Profit is New!"
📌 Pro Tip:
If your transparent tape is 100% plastic and intended for office documentation, aggressively pursue 3926.10.00.00 with supporting documentation. This can save ~25% in duties compared to standard adhesive tape classifications.
📣 Immediate Action:
📞 Consult a licensed customs broker to pre-classify your specific tape product.
📄 Prepare office-use declarations and material composition reports.
🚀 Clear customs smoothly, reduce duties, maximize profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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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。