acrylic flexible flame retardant film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3920515050 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🎯 Acrylic Flexible Flame Retardant Film
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One Product, Five HS Codes — Why the Difference? Let’s Break It Down!
📦 I. Product Definition & Classification Breakdown: What Exactly Is This Film?
Acrylic Flexible Flame Retardant Film is a thin, pliable sheet made from acrylic polymer (a type of plastic), engineered with fire-retardant properties. It is used in electronics, signage, architectural glazing, and industrial safety applications where flame resistance, clarity, and flexibility are critical.
⚠️ Key Classification Factors: - Material: Acrylic (plastic) → falls under Chapter 39 (Plastics & Articles Thereof) - Form: Thin, flexible, flat film → fits into "films, sheets, foils, and tapes" - Function: Flame-retardant → does not disqualify it from plastic classification - Adhesive? No → not self-adhesive → not "tape" unless specifically labeled as such
✅ Core Insight:
This product is not a tape, not a self-adhesive film, and not a rigid board — it’s a flexible, flame-retardant plastic film.
Therefore, its HS code depends on how it's structured and whether it's classified as "self-adhesive" or not.
📊 II. HS Code Breakdown (2026 Tariff Authority Match)
| HS Code | Product Description | Key Classification Reason | Is It Self-Adhesive? | Tax Rate |
|---|---|---|---|---|
3919.90.50.60 |
Acrylic flame-retardant film, non-self-adhesive, fits under "self-adhesive plastic sheets, films, etc." | Classified under "self-adhesive" category even if no adhesive is present — if it’s flat and flexible | ❌ No | 40.8% |
3921.19.00.90 |
Acrylic flame-retardant film, non-self-adhesive, fits under "plastic plates, sheets, films, foils, tapes" | General category for non-self-adhesive plastic films; broader scope | ❌ No | 41.5% |
3921.90.50.50 |
Acrylic flame-retardant film, non-self-adhesive, fits under "other plastic plates, sheets, films, foils, tapes" | "Other" category — used when no more specific subheading applies | ❌ No | 39.8% |
3919.90.50.40 |
Acrylic flame-retardant film, transparent, fits under "transparent adhesive tapes" | Only applies if it’s explicitly marketed as a "transparent tape" — even if not adhesive | ❌ No (but claimed as tape-like) | 40.8% |
3920.51.50.50 |
Acrylic flame-retardant film, made from acrylic polymer, in film form, with flame-retardant properties | Most precise fit — specifically for flame-retardant films made from acrylic polymers | ❌ No | 41.5% |
🔍 Why So Many Codes?
- The same product can be classified under multiple headings depending on how it’s described, marketed, and packaged. - US Customs uses "function" and "appearance" over material alone. - "Self-adhesive" is a key trigger — even if no adhesive exists, if it looks like a tape, it may be treated as one.
💰 III. 2026 Tariff Breakdown (US Import – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
✅ Legal Basis: USITC Section 301 + IEEPA + Section 122 Tariffs
🎯 1. 3919.90.50.60 — Flexible Acrylic Film (Treated as Self-Adhesive)
| Item | Detail |
|---|---|
| Base Duty | 5.8% (ad valorem) |
| Section 301 (USITC) | +25.0% (from US Trade Act 301) |
| Section 122 (IEEPA) | +10.0% (International Emergency Economic Powers Act) |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption? | ❌ No (denied under 9903.88.01) |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Despite no adhesive, the film is thin, flat, and transparent — resembling self-adhesive tape. - USCB classifies such films under "self-adhesive" categories if they look like tape. - High risk of audit if declared as non-tape.
🎯 2. 3921.19.00.90 — General Plastic Film (Non-Self-Adhesive)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis? | ❌ No |
| Legal Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.19.00.90 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Used when the film is not self-adhesive, not transparent, and not marketed as tape. - Most accurate if the product is sold as a film, not a tape. - Highest tax rate among all — but most defensible.
🎯 3. 3921.90.50.50 — Other Plastic Films (Generic)
| Item | Detail |
|---|---|
| Base Duty | 4.8% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Rate | 39.8% |
| Tax Calculation | CIF × 39.8% |
| De Minimis? | ❌ No |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Applies when no more specific subheading fits. - Best choice if the film is not self-adhesive, not transparent, and not used as tape. - Slightly lower rate than3921.19.00.90, but still high.
🎯 4. 3919.90.50.40 — Transparent Adhesive Tape-Like Film
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis? | ❌ No |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.40 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Only applies if the film is marketed as a "transparent tape" — even if not adhesive. - High risk of audit — if no adhesive, should not be declared here. - Common mistake — many suppliers label films as "tape" to get higher classification.
🎯 5. 3920.51.50.50 — Flame-Retardant Acrylic Film (Most Accurate)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis? | ❌ No |
| Legal Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3920.51.50.50 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Most precise for acrylic films with flame-retardant properties. - Specifically covers films made from acrylic polymers. - Best choice if the film is flame-retardant and not self-adhesive.
🛠️ IV. Customs Clearance Best Practices (Pro Tips)
✅ 1. Required Documentation (Non-Negotiable)
| Document | Must Provide | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows material (acrylic), thickness, flame resistance, flexibility |
| ✅ Technical Drawing / Structure Diagram | ✔️ | Proves no adhesive layer, confirms film form |
| ✅ Product Photos (Clear, with Label) | ✔️ | Shows no adhesive, no tape-like structure |
| ✅ Flame Retardancy Test Report | ✔️ | Required for 3920.51.50.50 and 3921.19.00.90 |
| ✅ Commercial Invoice | ✔️ | Must state "Acrylic Flexible Flame-Retardant Film", not "tape" |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, expect 40–42% tax |
| ✅ Packing List | ✔️ | Shows no packaging as "tape" or "adhesive" |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "No adhesive? No tape! No self-adhesive? No 3919.90.50.60!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Film with flame-retardant, no adhesive, no tape | 3920.51.50.50 or 3921.90.50.50 |
3919.90.50.60 |
High audit risk |
| Film sold as "transparent tape" (even if not adhesive) | 3919.90.50.40 |
3921.19.00.90 |
Overpaid tax |
| Film with no self-adhesive property, clear label | 3921.90.50.50 |
3919.90.50.60 |
Audit, penalties |
✅ 3. Special Cases & Mitigation
| Case | Solution |
|---|---|
| Film sold in rolls | Still not a tape — declare as film, not "tape" |
| Film with edge adhesive | Still not self-adhesive — declare as film, not tape |
| Customer insists on "tape" label | Change label — use "film" or "sheet" to avoid 3919 code |
| High-risk shipment | Apply for Advance Ruling (Pre-Ruling) to lock in HS Code |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.51.50.50 |
41.5% | None (but test report helps) | Highest tax — avoid if possible |
| 🇨🇳 China | 3920.51.50.50 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3920.51.50.50 |
0% (if CE) | CE, RoHS | No IEEPA/301 |
| 🇦🇺 Australia | 3920.51.50.50 |
5% | RCM | No extra taxes |
| 🇯🇵 Japan | 3920.51.50.50 |
0% | PSE | No extra tariffs |
📌 Insight:
- Only the US imposes 301 + IEEPA tariffs on Chinese acrylic films. - China, EU, AU, JP have no extra tariffs — ideal for re-export.
📌 VI. Common Mistakes & How to Avoid Them
❌ Mistake 1: Labeling film as "transparent adhesive tape"
👉 Result: 3919.90.50.40 → 40.8% tax, even if no adhesive
👉 Fix: Use "acrylic film", not "tape"
❌ Mistake 2: Declaring as 3919.90.50.60 without self-adhesive property
👉 Result: High audit risk, penalties, or seizure
👉 Fix: Use 3920.51.50.50 or 3921.90.50.50
❌ Mistake 3: No flame retardancy test report
👉 Result: Rejection or delay in clearance
👉 Fix: Get third-party lab report (UL, FM, or ISO 9705)
❌ Mistake 4: Using "flexible sheet" in invoice without proof
👉 Result: Customs may reclassify as tape
👉 Fix: Include thickness, material, and function in description
🎯 VII. Final Verdict: Choose Wisely, Pay Less, Ship Faster
✅ Best HS Code for Acrylic Flame-Retardant Film (China → US):
3920.51.50.50— Most accurate, legally defensible, avoids "tape" traps.✅ Best HS Code for Lower Tax (if possible):
3921.90.50.50— 39.8% (lowest among all), but only if no better fit.❌ Avoid:
3919.90.50.60and3919.90.50.40unless explicitly self-adhesive or marketed as tape.
📣 Call to Action: Protect Your Profit Margin!
📞 Contact a US Customs Broker + Apply for Pre-Ruling
🚀 Lock in your HS Code before shipment
💼 Avoid $10K+ in unexpected tariffs
✨ Pro Tip:
If your film is produced in Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemption → 0% tariff on top of base duty!
🎯 Remember This Rule:
"If it's not adhesive, don’t call it tape. If it's not a tape, don’t declare it as one. And if you’re from China, expect 40%+ in the US."
💼 Your product. Your tariff. Your risk.
🔍 Precise classification = lower cost = faster clearance = bigger profit.
✅ Start today. Get your HS Code right. Ship with confidence.
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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。