plastic products hs 3904901000
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
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🧩 Plastic Products – HS Code 3904.90.10.00 | 2026 Ultimate Tariff & Customs Guide
🌐 HS Code Deep Dive | U.S. Tariff Breakdown | Proven Customs Strategy | 2026 Edition
📌 1. Product Definition & Classification: What Exactly Is This?
HS Code 3904.90.10.00 refers to "Other articles of polyethylene (PE) in primary forms", specifically plastic products made from polyethylene, including films, sheets, plates, rods, and tubes — but only if they are not further processed into finished goods.
✅ Key Clarification:
- This code applies only to raw or semi-finished plastic materials (e.g., plastic film, sheeting, tubing) made from polyethylene (PE).
- It does NOT apply to finished consumer products like containers, packaging, or molded parts — those fall under other plastic HS codes (e.g., 3923, 3924).⚠️ Critical Distinction:
- If your product is a molded plastic bag, container, or box → Not 3904.90.10.00
- If your product is a raw polyethylene sheet or film used for wrapping, lining, or industrial use → ✅ YES, this code applies
📦 2. HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Use Case | Raw Material | Contains Processing? |
|---|---|---|---|---|
3904.90.10.00 |
Other articles of polyethylene (PE), in primary forms (e.g., film, sheet, plate, rod, tube) | Industrial packaging, agricultural film, liner sheets, protective wraps | Polyethylene (PE) | ✅ Yes – but only primary form |
3923.10.90.00 |
Other plastic articles (e.g., molded parts, containers) | Consumer packaging, industrial components | Plastic (general) | ❌ No – finished goods |
3924.90.56.50 |
Other plastic products (general category) | Miscellaneous plastic items (e.g., clips, holders) | Plastic (general) | ❌ No – finished product |
3924.10.40.00 |
Plastic products not elsewhere specified | General-purpose plastic parts | Plastic | ❌ No – final product |
3923.90.00.80 |
Plastic packaging or transport items | Pallet wraps, shipping bags, protective liners | Plastic | ❌ No – finished packaging |
🔍 Why 3904.90.10.00?
Because your product is not a finished item — it’s raw polyethylene material used as a base for further manufacturing (e.g., shrink wrap, industrial sheeting, tubing).
If it’s already molded, cut, or assembled, it does not qualify.
💰 3. 2026 U.S. Tariff Breakdown (With Full Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (with retroactive enforcement)
🎯 HS Code: 3904.90.10.00 — Other Articles of Polyethylene (PE)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Basic Tariff | 0% | HTSUS §3904.90.10.00 | Standard rate for PE in primary form |
| Section 301 (USITC) Additional Duty | +25% | USITC Footnote 9903.88.01 | Applies to Chinese-origin goods under Section 301 |
| Section 122 (IEEPA) Additional Duty | +10% | IEEPA: 9903.01.24 | Applies to goods from China under International Emergency Economic Powers Act |
| Total Effective Tariff | 35.0% | Sum of all three | CIF value × 35% |
| De Minimis Threshold | ❌ Not applicable | Deny de minimis | No exemption even for small shipments |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3904.90.10.00 → FOOTNOTE:9903.88.01 |
Full compliance trail |
📌 Explanation:
- 0% base = standard rate for polyethylene in primary form (no added value).
- +25% (USITC) = U.S. Trade Representative (USTR) Section 301 tariffs on Chinese goods.
- +10% (IEEPA) = Emergency powers tariff on China under national security concerns.
- Total = 35% → Very high for raw materials, but only if origin is China.
🛠️ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ Essential Documents (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Polyethylene film, 0.1mm thick, 1000m roll, for industrial use" |
| ✅ Packing List | ✔️ | Show roll dimensions, weight, number of units |
| ✅ Bill of Lading (BOL) | ✔️ | Proves shipment origin and route |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For industrial use, especially if flammable or hazardous |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility — China = 35% |
| ✅ Test Report (e.g., PE purity, thickness) | ✔️ | Proves it’s raw PE, not finished product |
| ✅ Product Photos (with label) | ✔️ | Show no printing, no molding, no assembly |
✅ 申报技巧 (The Golden Rule)
🔥 "If it’s not molded, cut, or assembled — it’s 3904.90.10.00. If it is — it’s NOT."
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Raw polyethylene film (unprinted, uncut) | ✅ 3904.90.10.00 |
❌ 3923.90.00.80 |
High risk of audit & penalty |
| Plastic sheet used as liner in packaging | ✅ 3904.90.10.00 |
❌ 3923.10.90.00 |
Wrong category → higher tariff |
| Molded plastic container (e.g., box, bottle) | ❌ 3904.90.10.00 |
✅ 3923.10.90.00 |
Major misclassification |
| Plastic tubing (not cut, not assembled) | ✅ 3904.90.10.00 |
❌ 3924.90.56.50 |
Incorrect general plastic code |
✅ Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Product is made in Vietnam/Mexico | Apply for IEEPA exemption → 0% tariff (if origin is not China) |
| Product is recycled PE | Still qualifies under 3904.90.10.00 — but must prove recycled content |
| Product is used in medical packaging | Can apply for "non-commercial use" exemption — requires documentation |
| Product is exported to EU/Australia | No 301/IEEPA tariffs → Only standard tariff (0–5%) — much cheaper |
🌍 5. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | 301/IEEPA? | Total Tariff | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA (China origin) | 3904.90.10.00 |
0% | ✅ +25% +10% | 35.0% | High risk |
| 🇨🇳 China | 3904.90.10.00 |
5% | ❌ No | 5% | Standard |
| 🇪🇺 EU | 3904.90.10.00 |
0% | ❌ No | 0% | CE compliant |
| 🇦🇺 Australia | 3904.90.10.00 |
5% | ❌ No | 5% | RCM required |
| 🇯🇵 Japan | 3904.90.10.00 |
0% | ❌ No | 0% | PSE required |
📌 Insight:
- Only the U.S. applies 301 + IEEPA tariffs on Chinese PE materials.
- Shifting production to Vietnam, Mexico, or Thailand can cut tariffs from 35% to 0%.
🚨 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring molded plastic bags as 3904.90.10.00
👉 Result: Audit, penalties, back taxes
✅ Fix: Use 3923.10.90.00 or 3923.90.00.80 instead.
❌ Mistake 2: Not proving raw material status
👉 Result: Customs may assume it’s a finished product → higher tariff
✅ Fix: Include material test reports, thickness specs, no printing.
❌ Mistake 3: Using generic name like “plastic film”
👉 Result: Misclassification risk
✅ Fix: Use exact description:
"Polyethylene (PE) film, 0.1mm thick, 1000m roll, unprinted, for industrial packaging use"
🎯 7. Final Verdict: What You Must Do Now
✅ If your product is raw polyethylene film/sheet/tube →
Use HS Code:3904.90.10.00
Pay 35% tariff if from China
But: Move production to Vietnam/Mexico → Save 35%✅ If your product is molded, cut, or assembled →
Do NOT use 3904.90.10.00
Use3923.10.90.00,3923.90.00.80, or3924.90.56.50instead
📌 Key Takeaway (The One Rule You Must Remember)
🔥 "If it’s not raw PE — it’s not 3904.90.10.00. If it’s not raw — you’re paying 35% by mistake!"
📣 Act Now!
📞 Contact a U.S. customs broker + get HS Code pre-ruling
🚀 Shift production to non-China country → Save 35% in tariffs
💼 Your profit margin depends on this one classification.
✨ Pro Tip:
Use "Polyethylene (PE) in primary form" in your invoice and label — not "plastic film" — to avoid misclassification.
💼 Your product. Your tariff. Your risk.
🔐 Get it right — or pay the price.
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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。