pvc packaging roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921121950 | 40.3% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3921125000 | 41.5% | CN | US | 官方文档 |
| 3920490000 | 40.8% | CN | US | 官方文档 |
| 3919905040 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🎯 PVC Packaging Roll (PVC 聚氯乙烯包装卷材)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Pro-Level Import Strategy
📌 One Product, Multiple Codes — Know the Difference to Avoid 40%+ Tariffs!
📦 I. Product Definition & Classification: What Exactly Is a PVC Packaging Roll?
A PVC Packaging Roll is a flexible, transparent or colored PVC film or sheet material wound into a roll, primarily used for packaging, sealing, wrapping, or protective covering of consumer goods, electronics, food, pharmaceuticals, and industrial products.
⚠️ Critical Distinction:
- If the PVC material is used solely for packaging (e.g., shrink wrap, tape, protective film) → HS Code 3923.90.00.80
- If it's not for packaging but for construction, insulation, or industrial use → HS Code 3921.12.19.50 or 3921.12.50.00🔍 Key Features:
- Made of Polyvinyl Chloride (PVC)
- Form: Rolls, sheets, films, strips, or tapes
- Commonly used as:
- Shrink wrap
- Self-adhesive packaging tape
- Protective film for electronics
- Packaging for consumer goods
- Industrial wrapping
📊 II. HS Code Classification Breakdown (2026 Latest Tariff Authority)
| HS Code | Product Description | Use Case | Material Form | Key Condition |
|---|---|---|---|---|
3921.12.19.50 |
PVC film, strip, or sheet — non-packaging use | Construction, insulation, industrial applications | Film / Strip / Sheet | ✅ Not for packaging |
3923.90.00.80 |
PVC packaging rolls — for wrapping, sealing, protective use | Consumer packaging, electronics, food, medical | Roll / Film / Tape | ✅ Primary packaging use |
3921.12.50.00 |
PVC board, sheet, or plate — honeycomb or other plate form | Industrial panels, display boards, insulation | Plate / Sheet | ✅ Rigid or structured form |
3920.49.00.00 |
Other vinyl polymer products — film, sheet, foil, tape | General-purpose plastic films (non-packaging) | Film / Sheet / Foil / Tape | ✅ Not specifically for packaging |
3919.90.50.40 |
PVC roll film, self-adhesive, transparent | Transparent tape, adhesive packaging film | Roll, self-adhesive | ✅ Self-stick, clear, roll-based |
✅ Bottom Line:
- If it's used for packaging →3923.90.00.80or3919.90.50.40
- If it's not for packaging →3921.12.19.50or3921.12.50.00
- If it's self-adhesive and transparent →3919.90.50.40
- If it's rigid or honeycomb →3921.12.50.00
💰 III. 2026 Latest Tariff Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
🎯 1. 3923.90.00.80 — PVC Packaging Roll (For Packaging Use)
| Item | Detail |
|---|---|
| Base Tariff | 3.0% (ad valorem) |
| Section 301 Tariff (USITC) | +25.0% (from U.S. Trade Act Section 301) |
| Section 122 Tariff (IEEPA) | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Tariff | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption? | ❌ No (denied under U.S. de minimis rule) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3923.90.00.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25%: Imposed under Section 301 of the Trade Act of 1974 — targeting unfair trade practices by China.
- IEEPA 10%: From International Emergency Economic Powers Act (50 U.S.C. § 1701) — used to impose sanctions on Chinese goods due to national security concerns.
- Total = 38% — high but not the highest in PVC category.
🎯 2. 3919.90.50.40 — PVC Self-Adhesive Transparent Roll (e.g., Clear Tape)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.40 → FOOTNOTE:9903.88.01 |
📌 Why Higher?
- This code applies to self-adhesive PVC rolls — commonly used as transparent tape, labeling film, or protective adhesive wrap.
- Higher base tariff (5.8%) due to classification under “other plastic films” with adhesive properties.
- Same 35%附加 tax (25%+10%) as other Chinese PVC goods → total 40.8%.
🎯 3. 3921.12.19.50 — PVC Film/Strip/Sheet (Non-Packaging Use)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 40.3% |
| Tax Calculation | CIF × 40.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.12.19.50 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code is for non-packaging PVC films, such as insulation, industrial wraps, or construction films.
- Even if it’s a roll, if not used for packaging, this code applies.
- 40.3% — slightly lower than self-adhesive tapes, but still very high.
🎯 4. 3921.12.50.00 — PVC Plate, Sheet, or Board (Honeycomb or Other Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.12.50.00 → FOOTNOTE:9903.88.01 |
📌 Why Highest?
- This code is for rigid or structured PVC plates — e.g., honeycomb panels, display boards, industrial sheets.
- Higher base tariff (6.5%) due to structural use.
- Same 35%附加 tax → total 41.5% — highest in PVC category.
🎯 5. 3920.49.00.00 — Other Vinyl Polymer Products (Film, Sheet, Tape)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 40.8% |
| Tax Calculation | CIF × 40.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.49.00.00 → FOOTNOTE:9903.88.01 |
📌 When to Use?
- If the PVC roll doesn’t fit neatly into packaging or rigid plate categories.
- Often used for general-purpose plastic films not specifically for packaging.
- Same 40.8% as self-adhesive PVC tape.
🛠️ IV. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "PVC Packaging Roll" or "Self-Adhesive PVC Film" |
| ✅ Packing List | ✔️ | Show roll dimensions, weight, quantity |
| ✅ Product Photos | ✔️ | Show adhesive side, transparency, roll form, branding |
| ✅ Technical Specs | ✔️ | Thickness, width, material composition (PVC) |
| ✅ Certificate of Origin (CO) | ✔️ | If from China → triggering 35%附加 tax |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For regulatory compliance |
| ✅ Test Report (RoHS, REACH, FDA if food contact) | ✔️ | Avoid rejection for safety concerns |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Packaging Use = 3923.90.00.80 | Self-Adhesive = 3919.90.50.40 | Non-Packaging = 3921.12.19.50 | Rigid = 3921.12.50.00"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| PVC roll used to wrap electronics | 3923.90.00.80 |
3921.12.19.50 |
Higher tariff + penalties |
| Clear, self-stick PVC tape | 3919.90.50.40 |
3923.90.00.80 |
Higher tariff (40.8% vs 38%) |
| PVC honeycomb panel for display | 3921.12.50.00 |
3923.90.00.80 |
41.5% vs 38% → +3.5% |
| PVC film for industrial insulation | 3921.12.19.50 |
3923.90.00.80 |
40.3% vs 38% → +2.3% |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Rolls with adhesive but not for packaging | Use 3919.90.50.40 (self-adhesive) |
| Rolls used for both packaging and non-packaging | Declare based on primary use — document it clearly |
| Mixed shipment (packaging + non-packaging) | Split by HS Code — do NOT combine |
| Product from Vietnam/Mexico/Thailand | Apply for IEEPA exemption — may reduce tariff to 0–5% |
| Need to avoid 40%+ tariffs | Consider relocating production or using non-PVC materials |
🌍 V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3923.90.00.80 |
38.0% | None (but document use) | 40%+ tariffs apply |
| 🇨🇳 China | 3923.90.00.80 |
5% | CCC | No extra tax |
| 🇪🇺 EU | 3923.90.00.80 |
0% | CE | No附加 tax |
| 🇦🇺 Australia | 3923.90.00.80 |
5% | RCM | No附加 tax |
| 🇯🇵 Japan | 3923.90.00.80 |
0% | PSE | No附加 tax |
📌 Insight:
- The U.S. is the only market with 35%+附加 tax on Chinese PVC goods.
- China, EU, Australia, Japan: no附加 tax — ideal for export.
📌 VI. Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Misclassifying self-adhesive PVC roll as general packaging film
👉 Result: Pay 38% instead of 40.8% → underpaid → penalties + interest
❌ Mistake 2: Using 3921.12.19.50 for a packaging roll
👉 Result: Higher base tariff (5.3%) + wrong classification → delayed clearance
❌ Mistake 3: Not providing photos of adhesive side
👉 Result: Customs can’t confirm self-adhesive → rejection or reclassification
❌ Mistake 4: Declaring all PVC rolls under one code in a mixed shipment
👉 Result: Multiple violations → high risk of seizure or audit
✅ Correct Declaration Example:
"PVC Self-Adhesive Transparent Roll, 100mm x 50m, for Packaging Protection, Model XYZ, 100% PVC, Non-Toxic, FDA Compliant"
🎯 VII. Final Verdict: Know Your Code, Save Your Profit!
🔹 For PVC Packaging Rolls:
- Use3923.90.00.80→ 38.0% total tariff
- Use3919.90.50.40if self-adhesive → 40.8%
- Use3921.12.19.50only if non-packaging → 40.3%
- Use3921.12.50.00for rigid/honeycomb → 41.5%📌 Pro Tip:
- Apply for Advance Ruling (Pre-Approval) before shipping to U.S.
- Use non-China origin (Vietnam, Mexico, Thailand) to avoid IEEPA/301 tariffs
- Switch to non-PVC materials (e.g., PP, PE) to avoid 40%+ tariffs entirely
📣 Act Now!
📞 Contact a customs broker with U.S. Section 301/IEEPA experience
🚀 Get HS Code pre-approval + tariff mitigation strategy
💼 Save thousands in duties, avoid penalties, and ship with confidence!
✨ Smart Classification = Smart Profit!
💼 Your product’s HS Code isn’t just a number — it’s 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。