plastic covering film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3920100000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
📦 Plastic Covering Film (Stretch Wrap / Stretch Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Covering Film"?
Plastic covering film, commonly known as Stretch Wrap or Stretch Film, is a versatile industrial packaging material made from plastic polymers. In international trade, it is primarily classified under Chapter 39 (Plastics and Articles Thereof). However, the exact HS Code depends on whether the film is self-adhesive (sticky on one side without tape) or non-adhesive (standard stretch wrap that relies on mechanical tension).
Two Main Categories:
1. Self-Adhesive Plastic Films (HS Heading 3919): Films coated with an adhesive layer, rolled up for application.
2. Plates, Sheets, and Foils (HS Headings 3920/3921): Non-adhesive films, such as standard stretch wraps, used for wrapping goods.
⚠️ Key Distinction Point:
- If the film has an adhesive backing (like self-sealing tape) →归入 3919.xxxx.xx
- If the film is non-adhesive (relies on elasticity/stretch) → 归入 3920.xxxx.xx or 3921.xxxx.xx
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Adhesive? | Total Tax Rate |
|---|---|---|---|---|
3921.90.50.50 |
Plastic films, plates, sheets, and foils, other | General plastic covering film, non-adhesive | ❌ No | 39.8% |
3919.90.50.40 |
Self-adhesive plastic films, other | Self-sealing stretch films, adhesive-backed wraps | ✅ Yes | 40.8% |
3919.90.50.60 |
Self-adhesive plastic films, flat shapes | Other self-adhesive plastic films | ✅ Yes | 40.8% |
3920.99.20.00 |
Other plates, sheets, and films, non-cellular, non-reinforced | Non-adhesive stretch wrap, polyethylene films | ❌ No | 39.2% |
3921.90.40.90 |
Other plates, sheets, films, foils, and strip | General non-adhesive plastic films | ❌ No | 39.2% |
3920.10.00.00 |
Plates, sheets, and films of polyethylenes | Polyethylene-based stretch wrap (non-adhesive) | ❌ No | 39.2% |
🔍 Key Reminder:
- Self-adhesive films (3919) generally carry a slightly higher base tariff (5.8%) compared to non-adhesive films (3920/3921) (4.2% or 4.8%).
- Both categories are subject to the same Section 301 tariffs and Section 122 tariffs.
- The choice of HS Code must be based on the physical property (adhesive vs. non-adhesive) and material composition (polyethylene vs. other plastics).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3921.90.50.50 —— Plastic Films (Non-Adhesive, General)
| Item | Content |
|---|---|
| Base Tariff | 4.8% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3921.90.50.50 → FOOTNOTE:301 → SECTION_122 |
📌 Explanation:
- "Base Tariff 4.8%" is the standard MFN rate for this category of plastic films.
- "Section 301 Surtax 25%" is applied under US Trade Act Section 301 against Chinese products.
- "Section 122 Surtax 10%" is a specific additional duty for certain imports.
- Total 39.8% is a high tariff rate, requiring careful cost planning.
🎯 2. 3919.90.50.40 & 3919.90.50.60 —— Self-Adhesive Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3919.90.50.40 / 3919.90.50.60 → FOOTNOTE:301 → SECTION_122 |
📌 Note:
- Self-adhesive films have a higher base tariff (5.8%) than non-adhesive ones (4.2%-4.8%).
- Whether3919.90.50.40or3919.90.50.60is used depends on specific sub-category definitions, but both carry the same total tax rate of 40.8%.
- These codes apply to films that are self-sealing or have an adhesive layer.
🎯 3. 3920.99.20.00, 3921.90.40.90, 3920.10.00.00 —— Non-Adhesive Plastic Films
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3920/3921 codes → FOOTNOTE:301 → SECTION_122 |
📌 Note:
- Non-adhesive films (including polyethylene stretch wrap) generally have the lowest base tariff (4.2%).
- Total tax rate: 39.2%, which is 0.6% lower than self-adhesive films.
-3920.10.00.00is specific to polyethylene products, while3920.99.20.00and3921.90.40.90cover other plastic materials.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Document Checklist (All Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes material (e.g., LDPE, LLDPE), thickness, width, length, adhesion type |
| ✅ Product Photos (Roll & Label) | ✔️ | Clear images of the roll, core, and label indicating "Stretch Film" or "Self-Adhesive" |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Covering Film" or "Stretch Wrap", specify HS Code |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff calculation; non-Chinese origin may qualify for exemptions |
| ✅ Test Report (Optional) | ✔️ | If claiming specific performance (e.g., puncture resistance), provide lab test data |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Adhesive vs. Non-Adhesive, Material Matters Most!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Stretch Wrap (Non-adhesive) | 3920.10.00.00 or 3920.99.20.00 |
Misdeclare as self-adhesive → Higher tax (40.8%) |
| Self-Sealing Tape-like Film | 3919.90.50.40 or 3919.90.50.60 |
Misdeclare as non-adhesive → Lower tax risk, but potential penalty |
| Polyethylene Film | 3920.10.00.00 |
Generic "Plastic Film" → Unclear classification, delays |
| Mixed Packaging (Film + Box) | Declare as whole item if integral | Split declaration → Higher taxes on components |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Film | Provide client order + design specs to avoid "standard product" misclassification |
| Colored or Printed Film | Ensure description includes "Printed" if applicable, but core classification remains based on adhesive/non-adhesive nature |
| Film for Food Contact | Provide FDA compliance documentation if applicable, though HS Code remains the same |
| Non-Chinese Origin | If from Vietnam, Thailand, etc., apply for IEEPA Exemption or lower tariffs with valid CO |
🌍 V. Global Main Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.10.00.00 / 3919.90.50.40 |
39.2% / 40.8% (China Origin) | None specific | High tariffs due to Section 301 & 122 |
| 🇨🇳 China | 3920.10.00.00 / 3919.90.50.40 |
~5-10% | None specific | Lower base tariff, no Section 301 |
| 🇪🇺 EU | 3920.10.00.00 / 3919.90.50.40 |
~5-7% | REACH Compliance | No Section 301 equivalent |
| 🇦🇺 Australia | 3920.10.00.00 |
~5% | None specific | Low tariff, stable market |
| 🇯🇵 Japan | 3920.10.00.00 |
~0-5% | JIS Certification | Low tariff, high quality standards |
📌 Conclusion:
- The US imposes significantly higher tariffs on Chinese plastic films due to Section 301 and Section 122.
- Other markets (EU, Asia) have much lower tariffs, making them more competitive for Chinese exports.
- Supply chain diversification (e.g., producing in Vietnam) can help mitigate US tariffs.
📌 VI. Common Errors & Pitfall Avoidance (Blood & Tears Lessons)
❌ Error 1: Declaring non-adhesive stretch wrap as "Self-Adhesive"
👉 Consequence: Higher tax rate (40.8% vs 39.2%) → Unnecessary cost increase!
❌ Error 2: Declaring self-adhesive film as "Non-Adhesive"
👉 Consequence: Customs may reclassify and demand back taxes + penalties → High risk!
❌ Error 3: Vague product name ("Plastic Film") without specifying adhesive nature
👉 Consequence: Customs clearance delay or rejection → Shipping delays!
❌ Error 4: Ignoring Section 122 Surtax
👉 Consequence: Underpayment of 10% → Audit and fines!
✅ Correct Practice:
“Stretch Wrap Film, LDPE, Non-Adhesive, Width 50cm, Thickness 20micron, for Industrial Packaging, Model XYZ”
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 “Adhesive is 40.8%, Non-Adhesive is 39.2%, Be Precise to Save 0.6%!”
🔹 “HS Code Determines Tax, Declare Correctly, Avoid Fines!”
📌 Pro Tip:
If your plastic film is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption or lower tariffs with a valid Certificate of Origin.
It is highly recommended to apply for a Pre-Ruling (Advance Ruling) before shipment to avoid customs risks.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Pre-Ruling
🚀 Ensure your plastic film clears customs smoothly, reduces costs, and boosts profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent 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。