Wide width Film Roll (Short Roll)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923400050 | 40.3% | CN | US | 官方文档 |
| 3703103090 | 38.7% | CN | US | 官方文档 |
| 3923400010 | 40.3% | CN | US | 官方文档 |
| 3703103060 | 38.7% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Wide Width Film Roll (Short Roll)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Film Roll"?
"Film Roll" (specifically labeled as "Wide Width" and "Short Roll") refers to rolls of thin, flexible material. In international trade, the classification hinges on Material Composition and Specific Usage. Based on the provided data, these items are primarily classified under two distinct chapters:
- Chapter 39 (Plastics/Polymers): If the film is a plastic support, backing, or industrial packaging material.
- Chapter 37 (Photographic/Chemical Goods): If the film is a light-sensitive photographic material (e.g., silver halide).
⚠️ Key Distinction Point:
- If the "Film" is a light-sensitive photographic material (Silver Halide/Photographic Paper) → Goes to 3703.
- If the "Film" is a plastic polymer roll (Support, Spool, or Industrial Film) → Goes to 3923 or 3920.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided dataset, here are the specific HS Codes and their matching logic:
| HS Code | Product Description | Matching Logic & Justification | Tax Rate (Total) |
|---|---|---|---|
3703.10.30.90 |
Silver Halide Paper / Photographic Material, in Rolls > 610mm Wide, Other | Shape: Roll form matches "Wide Format". Material: Inferred as light-sensitive film based on "Film" term. Fit: No conflict with photographic material attributes. |
38.7% |
3703.10.30.60 |
Silver Halide Paper / Photographic Material, in Rolls > 610mm Wide, Other | Shape: Roll form matches "Wide Format". Material: Inferred as light-sensitive film ("Film"). Fit: No conflict with photographic material attributes. |
38.7% |
3923.40.00.50 |
Reels, Spools, Cylinders, and Similar Supports, of Plastics | Shape: "Film Roll" matches "Spools/Reels" in form. Material: Inferred as plastic/polymer film support. Fit: Falls under "Other" supports for non-photographic use. |
40.3% |
3923.40.00.10 |
Reels, Spools, Cylinders, and Similar Supports, of Plastics | Shape: "Film Roll" matches "Spools/Reels". Material: Inferred plastic base from "Film" attribute. Fit: Fits classification for photographic film cans or supports if not light-sensitive itself. |
40.3% |
3920.99.20.00 |
Other Plates, Sheets, Film, Foil and Strip, of Plastics, Non-cellular, Not Reinforced | Shape: "Roll Film" matches "Film/Sheet". Material: Inferred plastic material from "Wide Width Roll Film". Fit: No conflict with plastic film attributes. |
39.2% |
🔍 Key Reminder:
- The term "Wide Format" usually implies a width exceeding 610mm. - The term "Film" is ambiguous. Customs will look at the material composition: - If it reacts to light (photographic) → Chapter 37. - If it is pure plastic/polymer (packaging, backing, industrial) → Chapter 39.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3703.10.30.90 & 3703.10.30.60 — Photographic/Silver Halide Materials
| Item | Content |
|---|---|
| Basic Tariff Rate | 3.7% (ad valorem) |
| USITC Surcharge | +25.0% (Under Section 301 Trade Act) |
| 122 Clause Surcharge | +10.0% (Specific policy surcharge for China/origin goods) |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff → USITC:301 Surcharge → 122 Clause |
📌 Explanation:
- The 3.7% is the standard Most Favored Nation (MFN) rate. - The 25% is the Section 301 retaliatory tariff. - The 10% is an additional specific clause (122 Clause) applied to certain Chinese imports. - Total 38.7% is a high threshold for photographic materials.
🎯 2. 3923.40.00.50 & 3923.40.00.10 — Plastic Reels, Spools, and Supports
| Item | Content |
|---|---|
| Basic Tariff Rate | 5.3% (ad valorem) |
| USITC Surcharge | +25.0% (Under Section 301 Trade Act) |
| 122 Clause Surcharge | +10.0% (Specific policy surcharge for China/origin goods) |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff → USITC:301 Surcharge → 122 Clause |
📌 Explanation:
- These codes classify plastic supports/spools. - The base rate (5.3%) is slightly higher than photographic paper but hits the same surcharges. - Total 40.3% makes this one of the most expensive classifications among the options.
🎯 3. 3920.99.20.00 — Other Plastic Films, Sheets, or Strips
| Item | Content |
|---|---|
| Basic Tariff Rate | 4.2% (ad valorem) |
| USITC Surcharge | +25.0% (Under Section 301 Trade Act) |
| 122 Clause Surcharge | +10.0% (Specific policy surcharge for China/origin goods) |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff → USITC:301 Surcharge → 122 Clause |
📌 Explanation:
- This code covers generic plastic films that don't fit into specific "packaging" or "spool" categories. - It offers the lowest total tariff (39.2%) among the provided options, but requires the product to be clearly defined as a plastic sheet/film rather than a photographic good or a spool.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (Plastic vs. Photographic), Width, Length, Coating type. |
| ✅ Photos (Clear & Detailed) | ✔️ | Show the roll structure, core type, and any labeling indicating "Light Sensitive" or "Plastic Only". |
| ✅ Commercial Invoice | ✔️ | Clearly state "Wide Width Film Roll" and specify the material composition. Avoid vague terms like "Film". |
| ✅ Packing List | ✔️ | Detail the number of rolls per pallet and total weight. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If chemical/photographic, required for safety clearance. |
| ✅ Origin Certificate | ✔️ | To verify China origin and confirm applicability of 301/122 clauses. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material Defines Code, Width Defines Subcategory, Honesty Avoids Penalties!"
| Scenario | Correct Declaration | Incorrect Practice | Consequence |
|---|---|---|---|
| Light-Sensitive Film | 3703.10.30.90 or 3703.10.30.60 |
Declare as "Plastic Film" (3920) |
Customs Penalty & Back Taxes (Misclassification) |
| Plastic Support/Spool | 3923.40.00.50 or 3923.40.00.10 |
Declare as "Photographic Good" (3703) |
Wrong Classification, Delay |
| Generic Plastic Film | 3920.99.20.00 |
Declare as "Spool" (3923) |
Possible Higher Tariff (39.2% vs 40.3%) |
| Width < 610mm | Different subheadings (Not in provided data) | Declare as "Wide Format" | Data Mismatch & Inspection |
📌 Critical Tip:
- If the product is not light-sensitive, do not use Chapter 37 codes. It will be flagged. - If the product is a spool (holding film), use Chapter 39.23. - If the product is the film itself (plastic), use Chapter 39.20.
✅ 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Film | Provide client design specs to prove material composition. |
| Reel vs. Film | If shipped as "Empty Reels", use 3923.40. If shipped as "Loaded Reels", use Chapter 37 (if photographic) or 39.20 (if plastic film on reel). |
| Width Ambiguity | If width is borderline (e.g., 600mm), provide exact measurements. "Wide Format" usually triggers >610mm classification. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (Approx.) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.99.20.00 (if plastic) |
39.2% | N/A | High surcharges (301 + 122 Clause) |
| 🇺🇸 USA | 3703.10.30.90 (if photo) |
38.7% | N/A | High surcharges (301 + 122 Clause) |
| 🇨🇳 China | 3920 or 3703 |
5-8% | N/A | No US-style surcharges |
| 🇪🇺 EU | 3920 or 3703 |
6.5-12% | CE/REACH | No Section 301 surcharges |
📌 Conclusion:
- The USA imposes significant additional tariffs (301 + 122 Clause) on these goods from China. - Chapter 39.20 (3920.99.20.00) offers the lowest effective tariff (39.2%) if the material is confirmed as plastic film. - Chapter 39.23 (3923.40.00) is the most expensive due to the higher base rate (5.3% vs 4.2%).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Film Roll" without specifying Material
👉 Result: Customs cannot distinguish between Plastic (Ch 39) and Photographic (Ch 37) → Inspection Delay.
❌ Error 2: Using "Wide Format" for rolls < 610mm
👉 Result: Misdeclaration → Penalty & Possible Seizure.
❌ Error 3: Confusing "Spools" (Empty) with "Film on Spools"
👉 Result: Wrong HS Code (3923 vs 3920/3703) → Back Taxes & Interest.
❌ Error 4: Ignoring the 122 Clause in tariff calculation
👉 Result: Underpayment by 10% → Immediate Demand for Payment.
✅ Correct Action:
Precise Description:
"Plastic Film Roll, Wide Format (>610mm), Width: 1200mm, Material: PET, Use: Industrial Packaging, Model: XYZ"
OR
"Photographic Film Roll, Silver Halide, Wide Format, Light Sensitive, Model: ABC"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization
🎯 Remember the Mantra:
🔹 "Material First: Plastic is 39, Photo is 37."
🔹 "Width Matters: Wide is >610mm, affects subheading."
🔹 "Tariff Tip: 3920 is cheapest (39.2%), 3923 is most expensive (40.3%)."
🔹 "Surcharges are Fixed: 301 (25%) + 122 (10%) apply to all China-origin goods listed."
📌 Pro Tip:
If you are unsure whether your film is "Photographic" or "Plastic", provide a material safety data sheet (MSDS) and product photos to your customs broker before shipping. Consider applying for an Advance Ruling (Binding Tariff Information) from US Customs (CBP) to lock in the HS Code and avoid disputes.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📄 Provide Detailed Product Specs (Width, Material, Use)
🚀 Ensure Accurate Declaration to Avoid 40%+ Surprise Costs!
✨ Precision in Classification Saves Thousands!
💼 Every Dollar of Tariff is Calculated; Don't Let Ambiguity Cost You Profit!
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。