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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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AI分析

🧩 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 tubesbut 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 boxNot 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:9903.01.24USITC:3904.90.10.00FOOTNOTE: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 exemption0% tariff (if origin is not China)
Product is recycled PE Still qualifies under 3904.90.10.00but 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
Use 3923.10.90.00, 3923.90.00.80, or 3924.90.56.50 instead


📌 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 countrySave 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。

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。