colored film customizable substrate thickness
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Customizable Colored Printing Film (Substrate Thickness Variants)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is "Colored Printing Film"?
Colored printing film refers to thin plastic sheets used primarily for packaging, labeling, graphic arts, and industrial printing applications. These films are characterized by their flexibility, printability, and customizable substrate thickness. In international trade, they are classified based on their material composition (plastic type) and functional use (printing substrate).
⚠️ Key Distinction:
- If the film is primarily for general printing purposes (e.g., labels, packaging wraps) → It falls under Chapter 39 (Plastics and Articles Thereof).
- If it has special functions (e.g., optical filters, medical films, self-adhesive tapes), it may fall under different chapters.
- Substrate Thickness: While thickness can be customized, HS Codes in Chapter 39 generally do not differentiate by thickness unless specified in national subheadings. The key determinant is the material polymer and form (film/sheet).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, the following HS Codes apply to colored printing films made of various plastic materials:
| HS Code | Product Description | Material Composition | Total Tax Rate (US Import from China) |
|---|---|---|---|
3921.90.40.90 |
Plastic films, other than those of heading 3920 or 3919 | Plastic (General) | 39.2% |
3921.90.50.50 |
Plastic films, other than those of heading 3920 or 3919 | Plastic (General) | 39.8% |
3920.59.10.00 |
Plates, sheets, film, etc., of acrylic or related polymers | Acrylic or Related Polymers | 41.0% |
3921.90.40.90 |
Plastic films, other than those of heading 3920 or 3919 | Plastic (General) | 39.2% (Duplicate entry) |
3920.99.20.00 |
Plates, sheets, film, etc., of other plastics | Other Plastics | 39.2% |
🔍 Critical Note:
-3920covers non-self-adhesive plastic plates, sheets, film, etc.
-3921covers other plastic plates, sheets, film, etc.
- The distinction between3920and3921often depends on whether the film is flexible and its specific chemical composition.
- Acrylic-based films (3920.59.10.00) carry a higher base tariff (6.0%) compared to general plastics (4.2–4.8%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (as of 2026)
🎯 1. HS Code 3921.90.40.90 —— Plastic Films (General)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Surcharge | +10.0% (Trade Act of 1974, Section 122) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3921.90.40.90 → FOOTNOTE:9903.88.01 → Section 122 |
📌 Explanation:
- The 4.2% base tariff applies to general plastic films.
- The 25% Section 301 surcharge is the primary trade barrier.
- The 10% Section 122 surcharge is an additional penalty tariff on certain Chinese goods.
- Total: 39.2% is a significant cost burden, requiring careful margin planning.
🎯 2. HS Code 3921.90.50.50 —— Plastic Films (Alternative Subheading)
| Item | Content |
|---|---|
| Base Tariff | 4.8% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 → Section 122 |
📌 Note:
- Slightly higher base tariff (4.8% vs. 4.2%) leads to a 0.6% higher total rate.
- Choose the correct subheading based on precise material specifications to avoid misclassification penalties.
🎯 3. HS Code 3920.59.10.00 —— Acrylic or Related Polymer Films
| Item | Content |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3920.59.10.00 → FOOTNOTE:9903.88.01 → Section 122 |
📌 Caution:
- Acrylic films are more expensive to import due to the higher base tariff (6.0%).
- Ensure your product is not misclassified as general plastic if it contains acrylic components.
🎯 4. HS Code 3920.99.20.00 —— Other Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3920.99.20.00 → FOOTNOTE:9903.88.01 → Section 122 |
📌 Note:
- Applies to plastics not otherwise specified (e.g., PET, PE, PP if not covered elsewhere).
- Same total rate as3921.90.40.90, but different HS chapter context.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include material type (e.g., acrylic, PE, PP), thickness range, color, and intended use (printing). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For chemical composition verification. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Colored Printing Film, Plastic, Customizable Thickness." |
| ✅ Packing List | ✔️ | Detail roll/dimension weights to verify CIF value accuracy. |
| ✅ Certificate of Origin (CO) | ✔️ | If claimed for any potential future exemptions (though currently none apply). |
| ✅ Third-Party Test Report | ✔️ | Confirm material composition (e.g., ASTM D792 for plastic density) to support HS classification. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Material Defines Code, Thickness is Secondary, Be Specific to Avoid Audit!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Film is Acrylic-based | 3920.59.10.00 |
Misclassify as "General Plastic" → 3921.90.40.90 → Overpay by 1.8% |
| Film is General Plastic | 3921.90.40.90 or 3920.99.20.00 |
Vague description "Plastic Film" → Audit Risk |
| Custom Thickness | Do not specify thickness in HS Code search | Thickness does not change HS Code; it affects price, not tariff rate |
| Multi-layer Film | Specify primary layer material | If unclear, may be classified under "Other" → Higher scrutiny |
✅ 3. Special Cases Handling
| Scenario | Recommendation |
|---|---|
| OEM Custom Film | Provide customer design specs + material data sheet to prove intended use. |
| Self-Adhesive Film | ❗ NOT Covered in Data → May fall under 3919 (Self-adhesive) or 3920 if non-adhesive side. Verify adhesive type. |
| Metalized Film | If surface is metallized for barrier properties, still 3920/3921 unless it has additional functional layers. |
| Biodegradable Plastic | Still classified under 3920/3921 unless specifically exempted. No tariff reduction currently. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.99.20.00 / 3921.90.40.90 |
39.2%–41.0% | None (General) | High surcharges due to Section 301 & 122. |
| 🇨🇳 China | 3920.99.20.00 |
6.5% | None | Low base tariff; no surcharges. |
| 🇪🇺 EU | 3920.99.10 / 3921.90.98 |
6.5% | REACH Compliance | No Section 301/122 equivalents. |
| 🇬🇧 UK | 3920.99.10 |
6.5% | UKCA Marking | Post-Brexit rules apply; similar to EU. |
| 🇦🇺 Australia | 3920.99.10 |
5.0% | ACCC Compliance | Lower tariff; good alternative market. |
📌 Conclusion:
- USA is the most expensive market for these films due to 39.2%–41.0% total tariffs.
- EU, UK, and Australia offer significantly lower tariffs (~5–6.5%).
- Consider supply chain diversification if targeting the US market long-term.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Misclassifying acrylic film as general plastic
👉 Consequence: Underpaying tariff by 1.8% → Back taxes + penalties upon audit!
❌ Error 2: Ignoring Section 122 Surcharge
👉 Consequence: Underestimating total cost by 10% → Profit margin erosion!
❌ Error 3: Vague Description "Plastic Film"
👉 Consequence: Customs holds shipment for material verification → Delay of 2–4 weeks!
❌ Error 4: Assuming thickness affects HS Code
👉 Consequence: Wasted time searching for thickness-based codes → None exist in Chapter 39!
✅ Correct Practice:
“Colored Printing Film, 0.1mm Thickness, Acrylic Base, Roll Packaging, for Label Printing, Model XYZ, Non-Adhesive”
🎯 VII. Conclusion: Precision Classification for Cost Optimization!
🎯 Remember the Mantras:
🔹 “Material First, Thickness Second, Acrylic Costs More!”
🔹 “39.2% to 41% is the US Reality, Plan Your Margin!”
🔹 “Clear Descriptions Prevent Delays, Vague Ones Cause Audits!”
📌 Pro Tip:
If your film is non-china origin (e.g., Vietnam, Thailand, Mexico), you may avoid Section 301/122 surcharges, reducing total tariff to 4.2%–6.0%.
Consider pre-ruling requests from US Customs and Border Protection (CBP) for complex multi-layer films to ensure correct classification.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Material Safety Data Sheet (MSDS) + Apply for HS Code Pre-Ruling
🚀 Ensure smooth clearance, accurate taxation, and maximum profitability!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tax Affects Your Bottom Line!
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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。