| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 3920995000 | Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of other plastics: Of other plastics: Other | Doc | 60.8% | CN | US | 2025-05-12 |
| 3921904090 | Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible Other | Doc | 34.2% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "PLASTIC SHEETING" declaration. Here's a detailed analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while the last digits can vary by country. Here's how to interpret the codes you provided:
- Chapter 39: Plastics and articles thereof. This tells us the general category of your product.
- 3920: Plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced. This narrows it down to plastic sheeting that isn't bubble wrap or heavily reinforced.
- 3921: Plates, sheets, film, foil and strip, of plastics. This is a broader category encompassing various types of plastic sheeting.
Detailed Analysis of Your HS Codes
Let's look at each code individually:
1. HS Code: 3920.99.50.00 – "Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of other plastics: Of other plastics: Other"
- 3920.99: This specifically covers plastic plates, sheets, film, foil, and strip that are not cellular (like foam) and not reinforced. The "99" indicates "other" within a more specific subcategory.
- 3920.99.50.00: This is a very broad "catch-all" for other plastics within this category. It suggests your sheeting might have a specific composition not covered elsewhere.
- Tax Implications:
- Basic Duty: 5.8%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 60.8%
2. HS Code: 3921.90.40.90 – "Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible Other"
- 3921.90: This covers plastic plates, sheets, film, foil, and strip that aren't specifically covered in other 3921 subheadings.
- 3921.90.40: This further specifies "flexible" plastic sheeting.
- 3921.90.40.90: This is a more detailed classification for other flexible plastic sheeting.
- Tax Implications:
- Basic Duty: 4.2%
- Additional Duty: 0.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 34.2%
Key Considerations & Recommendations:
-
Material Composition is Crucial: The difference in tax rates between these two codes is significant. Precisely what type of plastic is your sheeting made of (e.g., polyethylene, polypropylene, PVC)? The exact composition will determine the correct HS code. Provide a detailed material specification sheet if possible.
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Reinforcement: Is the sheeting reinforced with any materials (e.g., fiberglass, mesh)? If so, 3920 is likely incorrect.
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Flexibility: Is the sheeting truly flexible? If it's rigid or semi-rigid, 3921.90 might not be the best fit.
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Lamination/Support: Is the sheeting laminated to another material or supported by a backing? This could push it towards 3920.
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Single Declaration vs. Multiple: If you have different types of plastic sheeting, consider declaring them separately under the most accurate HS code for each type.
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2025 Tariff Changes: Be aware of the additional tariff increases coming into effect on April 2, 2025. Factor this into your cost calculations.
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Certification: Depending on the end-use of the plastic sheeting (e.g., food contact, medical applications), you may need specific certifications (e.g., FDA compliance, REACH). Please confirm the intended use to determine if any certifications are required.
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Invoice Value: The declared value on your invoice will be scrutinized. Ensure it accurately reflects the transaction value.
Next Steps:
To ensure accurate classification and minimize potential issues with customs, I recommend:
- Providing a detailed product specification sheet.
- Clarifying the end-use of the plastic sheeting.
- Consulting with a customs broker in China. They can provide expert guidance based on your specific situation and the latest regulations.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. Always consult with a qualified customs professional for accurate advice.