other plastic self adhesive matte sheets
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919905010 | 40.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909905 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🧊 Other Plastic Self Adhesive Matte Sheets
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Plastic Films & Sheets
📌 I. Product Definition & Classification: What Are "Other Plastic Self Adhesive Matte Sheets"?
These products are flat, flexible plastic materials coated with an adhesive layer on one or both sides, featuring a matte (non-glossy) finish. They are primarily used for: * Decorative Applications: Furniture wrapping, interior design, wall coverings. * Protective Films: Protecting surfaces during shipping or manufacturing. * Graphics & Signage: Vinyl wraps for vehicles or static-cling/static-adhesive posters (if self-adhesive).
⚠️ Critical Classification Distinction:
In the Harmonized System (HS), the key differentiator is Form and Specific Use:
* Rolls/Sheets (Chapels): Generally fall under Chapter 39 (Plastics and Articles Thereof).
* Specific Items: If they are specifically identified as "self-adhesive tapes" (strips/rolls of limited width) vs. "sheets/rolls of wider width," the heading changes between 3919 (Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes) and 3926 (Other articles of plastics).
* Matte Finish: This is a surface treatment and does not change the fundamental classification, but it confirms the product is a "finished" or "processed" plastic item, often pushed to "Other" subcategories.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, the product "Other Plastic Self Adhesive Matte Sheets" is matched against five potential HS Codes. Here is the detailed breakdown:
| HS Code | Product Description & Match Logic | Application Scenario | Total Tax Rate (China Origin → US) |
|---|---|---|---|
| 3919.90.50.10 | Match Success: "Plastic" material matches. "Self-adhesive" and "Sheet" form matches. Classified under "Other" flat shapes. No conflict with basic characteristics. | Wide sheets, decorative films, large format wraps. | 40.8% |
| 3919.90.50.60 | Match Basis: Explicitly includes "Plastic" and "Sheet." Falls under "Other self-adhesive plastic... sheets." Consistent with classification explanations for "Other." | Similar to 3919.90.50.10, often used for specific subtype distinctions in customs databases. | 40.8% |
| 3919.10.20.55 | Match Success: "Plastic" material + "Self-adhesive strip/tape" form. Classified as "Other" self-adhesive flat shapes. | Narrower strips, rolls used for sealing or labeling, interpreted as "strips" rather than wide sheets. | 40.8% |
| 3926.90.99.89 | Match Basis: "Plastic" material + "Self-adhesive strip" considered an "Other plastic article" not specifically listed elsewhere. "Other"兜底 (Catch-all) definition. | If customs interprets the product not as a "sheet/film" under 3919 but as a general "plastic article." | 22.8% |
| 3926.90.99.05 | Match Success: "Plastic" material matches "All-plastic" requirement. "Self-adhesive strip" is a sub-use of plastic articles. No conflict with specific exclusions (lab ware, ladders, etc.). | Alternative classification for general plastic items if 3919 is deemed inapplicable. | 22.8% |
🔍 Key Insight:
- The 40.8% rate applies to codes under 3919 (Self-adhesive plastics). This is the most direct fit for "Self-adhesive... Sheets." - The 22.8% rate applies to codes under 3926 (Other articles of plastics). This is lower but requires proving the item is NOT primarily a "self-adhesive sheet/film" under 3919, but rather a generic plastic article with adhesive. - Risk: Misclassifying a 3919 product as 3926 to save tax can lead to severe penalties if the product clearly fits the definition of "self-adhesive flat shapes."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Target Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 10, 2025 (Includes subsequent imports)
🎯 1. 3919.90.50.10, 3919.90.50.60, 3919.10.20.55 —— Self-Adhesive Plastic Sheets/Strips
| Item | Detail |
|---|---|
| Base Duty Rate | 5.8% (Ad Valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% (Specific to Chinese/HS Code categories) |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3919.90.50.10 → FOOTNOTE:9903.88.01 (301 Tariff) → IEEPA:9903.01.25 (China Surtax) |
📌 Explanation:
- The 25% surtax is the standard Section 301 duty for most Chinese plastic articles. - The 10% IEEPA surtax applies specifically to certain plastic products and their components from China. - Combined 40.8% is a high-cost entry barrier. Small shipments (<$800) are NOT exempt from these tariffs.
🎯 2. 3926.90.99.89, 3926.90.99.05 —— Other Plastic Articles
| Item | Detail |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| USITC Surtax (Section 301) | +7.5% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.99.05 → FOOTNOTE:9903.88.01 (301 Tariff, lower bracket) → IEEPA:9903.01.25 |
📌 Explanation:
- Some "Other plastic articles" under 3926 may fall into a lower 301 surtax bracket (7.5%) instead of the standard 25%. - However, applying this to "Self-Adhesive Sheets" is risky. Customs may argue that "Self-adhesive sheets" are explicitly listed in 3919, making 3926 incorrect. - Savings: 40.8% vs. 22.8% = 18% potential savings, but only if the classification holds up to audit.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (e.g., PVC, PE), Width, Thickness, Adhesive Type (Acrylic, Rubber), Finish (Matte/Glossy). |
| ✅ Product Photos | ✔️ | Clear images showing the matte texture and self-adhesive backing. |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Self-Adhesive Sheet, Matte Finish" – avoid vague terms like "Plastic Film." |
| ✅ Packing List | ✔️ | Detail dimensions, weight, and quantity. |
| ✅ Proof of Origin (CO) | ✔️ | Essential for claiming any potential exemptions (if applicable) or verifying China origin. |
| ✅ Composition Analysis | Optional but Recommended | If disputing 3919 vs 3926, chemical composition may help prove it's not a standard "film." |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Material First, Form Second, Adhesive Key, Matte is Surface!"
| Scenario | Correct HS Code | Reasoning |
|---|---|---|
| Wide Rolls/Sheets (>10-20cm width, used for wrapping) | 3919.90.50.10 / .60 |
Fits "Self-adhesive plates, sheets, film... flat shapes." |
| Narrow Tapes/Strips (Labeling, sealing) | 3919.10.20.55 |
Fits "Tape, strip... self-adhesive." |
| Generic Plastic Items with Adhesive (Hard-to-classify) | 3926.90.99.89 / .05 |
Risky. Only use if the product is not primarily a "sheet/film" but a shaped article (e.g., adhesive stickers for crafts). |
⚠️ Warning: Do not force a 3926 classification for wide self-adhesive sheets. Customs algorithms flag discrepancies between description ("Sheet") and HS Code (3926 = "Other Articles").
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Small Samples (<$800) | ❌ Still Taxed! The 122/301 surtaxes apply even to de minimis shipments. Do NOT rely on Section 321 for cost saving. |
| OEM Custom Prints | Provide print files and customer PO. Declare as "Printed Self-Adhesive Plastic Sheet." |
| Mixed Orders | Separate "Sheets" and "Stickers" if possible. Stickers might have different classifications. |
| Material Variation | If the sheet is Paper with adhesive, it falls under 3708 or 4823, NOT 39xx. Ensure it is 100% Plastic. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3919.90.50.10 |
40.8% | FCC (if electronic), RoHS (if applicable) | High Tariff. 3919 is safest. |
| 🇨🇳 China | 3919.10.90.00 |
5-8% | CCC (if applicable) | Low import duty, but consider domestic regulations. |
| 🇪🇺 EU | 3919.90.90 |
0-6.5% | CE, REACH | No Section 301 equivalent. Much cheaper. |
| 🇬🇧 UK | 3919.90.90 |
0-6.5% | UKCA, REACH | Post-Brexit rules apply. |
| 🇨🇦 Canada | 3919.90.90 |
0-5% | None | NAFTA/USMCA may apply if not China-origin. |
📌 Conclusion:
- The US market is exceptionally expensive for Chinese plastic self-adhesive sheets due to layered tariffs (Base + 301 + 122). - Alternatives: Consider sourcing from Vietnam, Thailand, or Mexico to mitigate Section 301/122 tariffs.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Self-Adhesive Tape" when it is a wide "Sheet"
👉 Consequence: Misclassification. If it's a wide sheet, it should be 3919.90, not 3919.10. Wrong code may lead to penalties for under-declaring duty or audits.
❌ Mistake 2: Using 3926 to avoid 40.8% tax
👉 Consequence: If Customs determines the product is a "self-adhesive sheet," they will reclassify it to 3919, charge the 40.8%, plus interest and fines. The 18% savings is not worth the risk.
❌ Mistake 3: Ignoring the "Matte" Finish in Description
👉 Consequence: Vague descriptions lead to customs holds. Always specify "Matte" to distinguish from glossy films or mirrors (which might have different codes).
❌ Mistake 4: Assuming De Minimis Exemption Applies
👉 Consequence: Shipments under $800 are NOT exempt from Section 301 and 122 tariffs for these HS codes. You will pay tax.
✅ Correct Practice:
"Self-Adhesive PVC Matte Sheet, Width: 1.2m, Thickness: 0.5mm, For Furniture Wrapping, Model XYZ, China Origin"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "3919 for Sheets & Films, 3926 for Other Articles."
🔹 "Matte is a Finish, Not a Code."
🔹 "US Tariffs are Layered: Base + 301 + 122 = High Cost!"
🔹 "Don't Risk De Minimis; It's Not Free!"
📌 Pro Tip:
If your volume is high, consider:
1. Substantial Transformation: Sourcing raw plastic sheets from non-China countries and doing the adhesive lamination in the US or a third country.
2. Advance Ruling: Apply for an HS Code Advance Ruling from CBP to confirm the 3919 vs 3926 classification before shipping.
3. Supply Chain Diversification: Move adhesive lamination to Vietnam or Thailand to avoid Section 301/122 surtaxes.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Product Samples + Request HS Code Pre-Ruling
🚀 Ensure Your Self-Adhesive Sheets Clear US Customs Smoothly, Avoiding Costly Delays and Penalties!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Percent of Duty Saved is Profit Gained!
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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。