1 product composition: plastic film (face, bottom layer) + tempered glass + PET explosion-proof film
2 Commodity composition: tempered glass + PET explosion-proof membrane, each accounting for 50%.
In actual use, the plastic film in the product is only a packaging material. The real product is tempered glass + PET explosion-proof film. Therefore, it is not necessary to consider the proportion of plastic film when determining the HS code. This can be ruled out in Chapter 39.
In the commercial composition, the PET explosion-proof membrane prevents the tempered glass from rupturing, and the debris splashes around and hurts people. The real protection for the screen of the mobile phone is tempered glass. Therefore, for a composition such as a mobile phone screen protector, the proportion of the PET explosion-proof film and the tempered glass is 50%, and each has a specific name. On the surface, it can be classified into plastic type HS: 3919 and tempered glass type HS7007. According to the general rule of commodity classification 3: When the goods name cannot be classified according to the rules (3) or (2), it shall be classified into the last tax item into which it can be classified. For the above reasons, the plastic category: 3919909090 can be PASS off. From the functional analysis, tempered glass plays a major role in the protection of mobile phone screens. From this aspect, commodities should be classified as 7007.www.snpefilm.com