Window Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🪟 Window Film (Window Tinting & Decorative Films)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Window Film"?
Window film is a multi-layered polyester (PET) or plastic sheeting applied to interior or exterior glass surfaces. Its primary functions include UV protection, heat rejection, privacy enhancement, and safety/security. In international trade, it is strictly regulated based on its physical form, material composition, and whether it is self-adhesive.
It is NOT a finished good like "sunglasses" or "smart glass." It is classified under Chapter 39 (Plastics and Articles Thereof).
⚠️ Key Distinction:
- If it is a loose sheet/roll without adhesive → Classified under 3920 (Other plates, sheets, film, foil, and strip).
- If it is self-adhesive (comes with backing ready to stick) → Classified under 3919 (Self-adhesive plates, sheets, film, foil, tape, and other flat shapes).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the specific HS Codes for Window Film, along with their exact definitions and tax implications.
| HS Code | Product Description & Summary | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
3920.99.20.00 |
Non-adhesive Plastic Composite Films: Window film in the form of membranes, strips, and sheets, made of plastic or non-cellular/non-reinforced plastic composites. Fits the classification of "Other plastic plates, sheets, film, foil, and strip." | Bulk rolls, un-tinted base films, raw PET sheets before lamination with adhesive. | 39.2% |
3920.59.10.00 |
Acrylic/Acrylic Polymer Films: Window film in the form of membranes, made of acrylic polymer or other plastics. Fits the classification of "Non-foamed and non-reinforced plates, sheets, film, foil, and strip." | High-end acrylic-based tints, optical clarity films. | 41.0% |
3919.90.50.60 |
Self-Adhesive Plastic Films (Special): Window film in the form of membranes, made of plastic (e.g., PVB/PET). Fits the classification of "Self-adhesive plastic films." | Premium safety films, PVB interlayers, specialized self-adhesive tinting rolls. | 40.8% |
3919.90.50.40 |
Self-Adhesive Plastic Films (Standard): Window film in the form of membranes, made of plastic. Fits the classification of "Self-adhesive plastic films." | Standard automotive/home tinting rolls with pressure-sensitive adhesive. | 40.8% |
3919.90.50.40 |
Transparent Adhesive Films: Transparent material window stickers in the form of flat membranes/stickers, made of plastic. Fits the classification of "Transparent adhesive tape." | Decorative static-cling or lightly adhesive stickers, frosted privacy films. | 40.8% |
🔍 Critical Note:
- 3920 Series: Applies to films that are NOT self-adhesive. They require a separate adhesive application or are sold as raw material.
- 3919 Series: Applies to films that are SELF-ADHESIVE. The presence of the adhesive layer shifts the classification from Chapter 39.20 to 39.19.
- Tax Variance: Acrylic films (3920.59.10.00) have a slightly higher base tariff (6.0%) compared to generic plastics (5.8% or 4.2%), leading to a higher total tax burden.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3920.99.20.00 – Other Plastic Films (Non-Adhesive Composite)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surcharge | +25.0% (Under US Trade Act Section 301) |
| Section 122 Surcharge | +10.0% (Under Section 122 provisions) |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No (Denied under de minimis rules) |
| Legal Basis Path | Base: 3920.99.20.00 → 301: +25% → 122: +10% |
📌 Explanation:
- The 25% Section 301 tariff is the standard punitive tariff for Chinese plastic goods.
- The 10% Section 122 tariff is an additional trade remedy measure.
- Total 39.2% is a significant cost driver. Importers must factor this into landed cost calculations.
🎯 2. 3920.59.10.00 – Acrylic Polymer Films
| Item | Content |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3920.59.10.00 → 301: +25% → 122: +10% |
📌 Note:
- Acrylic films attract a higher base tariff (6.0%) compared to generic plastic composites (4.2%).
- Even though the surcharges are the same, the final tax is 1.8% higher than3920.99.20.00.
- Ensure your supplier accurately declares the chemical composition (e.g., polymethyl methacrylate) to avoid misclassification penalties.
🎯 3. 3919.90.50.60 & 3919.90.50.40 – Self-Adhesive Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3919.90.50.x0 → 301: +25% → 122: +10% |
📌 Note:
- Self-adhesive films fall under 3919, which has a base rate of 5.8%.
- Both sub-codes (...40and...60) share the same tax rate of 40.8%.
- Distinction:...60often refers to specific materials like PVB (Polyvinyl Butyral) used in safety glazing, while...40is for general plastic/adhesive films.
- Warning: Misdeclaring a self-adhesive film as non-adhesive (3920) to save 1.6-1.8% in tax is high-risk and constitutes customs fraud. CBP (Customs and Border Protection) frequently audits product composition.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Essential Documentation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (e.g., PET, Acrylic, PVB), Thickness (mils/mm), Light Transmission %, UV Rejection %, Adhesive Type (Critical!). |
| ✅ Product Photos (Unopened & Opened) | ✔️ | Show the roll, the label, and the adhesive backing if visible. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Window Film, Self-Adhesive/Non-Adhesive, Plastic Material." Avoid vague terms like "Decorative Sheet." |
| ✅ Packing List | ✔️ | List net/gross weight, number of rolls/cartons. |
| ✅ Certificate of Origin (CO) | ✔️ | Required to prove origin (China) for accurate 301/122 calculation. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping documents. |
✅ 2. Declaration Tactics (Key Mantra)
🔥 "Adhesive Defines the Code; Material Determines the Base; Total Tax is ~40%!"
| Situation | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Self-Adhesive Roll | 3919.90.50.40 or 3919.90.50.60 |
Declare as 3920 (Non-adhesive) |
Penalty + Back Taxes (Risk of 1.6-1.8% underpayment + fraud investigation) |
| Non-Adhesive Base Film | 3920.99.20.00 |
Declare as 3919 |
Slight overpayment (minor issue, but inaccurate) |
| Acrylic-Based Film | 3920.59.10.00 |
Declare as generic 3920.99 |
Underpayment (Acrylic base is 6% vs 4.2%) |
| Decorative Static Cling | 3919.90.50.40 (if slightly adhesive) |
Declare as "Plastic Sticker" | Misclassification; CBP may reclassify based on physical test |
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Colors | Provide color codes (e.g., RAL, Pantone) and material sheets. CBP may test for dye content. |
| Multi-Layer Laminates | If the film has multiple layers (PET + Adhesive + Metal coating), the essential character determines classification. Usually, the plastic/plastic composite nature dominates under Chapter 39. |
| Samples vs. Commercial | Even samples are subject to tariffs if declared as commercial entries. De minimis ($800) does not apply to Chinese-origin goods under 301/122 for most categories, including plastics. |
| PVB Safety Film | If used for automotive glass lamination, ensure it is declared as 3919.90.50.60 to highlight the PVB content, which may be scrutinized for safety standards. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification/Notes |
|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.40 / 3920.99.20.00 |
40.8% - 41.0% | High Tariff. Includes 301 (25%) + 122 (10%). No de minimis. |
| 🇨🇳 China | 3919.90.50.40 / 3920.99.20.00 |
~5% - 6% | Standard MFN rate. No extra surcharges. |
| 🇪🇺 EU | 3919.90.90 / 3920.10.99 |
~6% | No Section 301/122 equivalent. Standard EU duties apply. |
| 🇨🇦 Canada | 3919.90.90 / 3920.10.99 |
~6% - 10% | No punitive surcharges like US. |
| 🇬🇧 UK | 3919.90.90 / 3920.10.99 |
~6% | Post-Brexit UK Global Tariff applies. |
📌 Conclusion:
- USA is the most expensive market for Chinese window films due to the double surcharge (35% total add-on).
- Importers should calculate landed costs carefully. A $10,000 shipment could incur $3,920 - $4,100 in duties alone.
- Supply Chain Diversification: Consider sourcing from Vietnam or Mexico to avoid US Section 301/122 tariffs (subject to strict rules of origin).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Self-Adhesive" film as "Non-Adhesive" to save ~1.8% tax.
👉 Consequence: CBP may conduct a physical inspection, strip the adhesive backing to prove it's self-adhesive, and issue a Penalty for Fraud/Misdeclaration.
❌ Error 2: Using vague descriptions like "Plastic Sheet" or "Decorative Wrap."
👉 Consequence: Delays in customs clearance. CBP will request detailed specs, leading to storage fees and demurrage.
❌ Error 3: Ignoring the 122 Section Tariff.
👉 Consequence: Many brokers forget the 10% 122 tariff. This leads to underpayment and subsequent demand for back taxes + interest.
❌ Error 4: Assuming De Minimis ($800) applies to small sample shipments.
👉 Consequence: Strictly prohibited for Chinese-origin goods under 301/122. Small shipments will still be assessed 40.8% duty.
✅ Correct Practice:
"Window Film Roll, 12m x 1.52m, Self-Adhesive PET Plastic, Gray Tint, UV Blocking 99%, HS Code 3919.90.50.40, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Efficient!
🎯 Remember the Mantra:
🔹 "Adhesive? Go 3919. No Adhesive? Go 3920. Acrylic? Higher Base. China? Pay the Surcharge!"
🔹 "HS Code Dictates Destiny, Tax Differs by 2%, Misdeclaration Costs Thousands!"
📌 Tips:
- If your window film is shipped from third countries (e.g., Vietnam, Malaysia) but substantially transformed from Chinese raw materials, consult a trade lawyer regarding Rules of Origin.
- Advance Ruling (Pre-Ruling): Highly recommended for large-volume imports. Apply to CBP for a binding HS Code determination to avoid post-audit liabilities.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Product Specs + Apply for HS Code Pre-Ruling
🚀 Let your window film clear smoothly, export efficiently, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every penny of your cost deserves precise calculation!
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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。