Plastic Sheet (HS 3920610000)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3926909400 | 35.0% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3920594000 | 35.0% | CN | US | Official Doc |
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AI Analysis
ποΈ Plastic Sheet (Plastic Sheet)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: Do You Really Understand "Plastic Sheet"?
Plastic sheets are versatile materials used in packaging, construction, automotive, and industrial applications. In international trade, they are primarily classified based on their material composition (plastic) and form (sheet/film).
Key Distinction:
- If the product is a generic plastic sheet without specific polymer characteristics mentioned in lower subheadings, it may fall under general plastic articles.
- Specific types (e.g., acrylic, polycarbonate) might have dedicated codes.
β οΈ Critical Differentiator:
- Generic Plastic Sheet: Often falls under 3921 or 3926 depending on processing level.
- Acrylic/Polymer Sheet: May fall under 3920 if it's a specific polymer sheet.
- Other Plastic Articles: If not primarily a sheet but a fabricated item, it might go to 3926.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Form Match |
|---|---|---|---|
3921.19.00.90 |
Plastic sheets, plates, films, foil, and strips, of plastics other than those specified in subheading 3921.10 | General purpose plastic sheets, industrial liners, packaging | β Plastic, Sheet Form |
3926.90.94.00 |
Other articles of plastics and articles of other materials of heading 3901 to 3914 | Thin plastic sheets not meeting specific sheet definitions, or fabricated plastic items | β Plastic, Sheet-like Form |
3921.90.50.50 |
Other plates, sheets, film, foil and strips, of plastics | Specialized plastic sheets, coated or laminated sheets | β Plastic, Sheet Form |
3926.90.99.89 |
Other made up articles of plastics | Non-standard plastic products, unclassified plastic items | β Plastic, Article Form |
3920.59.40.00 |
Plates, sheets, film, foil and strips, of acrylic polymers | Acrylic sheets, PMMA sheets, clear plastic sheets | β Plastic (Acrylic), Sheet Form |
π Key Reminder:
- 3920 Series: Specifically for plates, sheets, films of specific polymers (like acrylics, polycarbonates).
- 3921 Series: For other plastic sheets not specified in 3920.
- 3926 Series: For finished plastic articles that donβt fit the "sheet" definition strictly or are fabricated items.
- Misclassification Risk: Declaring a fabricated plastic part as a "sheet" to avoid higher taxes can lead to penalties.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3921.19.00.90 ββ Plastic Sheets (Other Plastics)
| Item | Details |
|---|---|
| Base Tariff Rate | 6.5% (ad valorem) |
| USITC Additional Tariff (Section 301) | +25% |
| 122 Clause Tariff | +10% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Base: 3921.19.00.90 β 301: +25% β 122: +10% |
π Explanation:
- "Base Tariff 6.5%" is the standard MFN rate for general plastic sheets.
- "USITC Additional Tariff 25%" is from the Section 301 list against Chinese goods.
- "122 Clause Tariff 10%" is an additional punitive tariff for specific Chinese imports.
- Total 41.5% is a high tariff, requiring careful cost calculation.
π― 2. 3926.90.94.00 ββ Other Plastic Articles (Thin Sheets)
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Additional Tariff (Section 301) | +25% |
| 122 Clause Tariff | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Base: 3926.90.94.00 β 301: +25% β 122: +10% |
π Note:
- Base rate is 0%, but additional tariffs push it to 35%.
- Suitable for thin plastic sheets that donβt meet the strict "sheet" definition of 3921 but are plastic articles.
π― 3. 3921.90.50.50 ββ Other Plastic Sheets
| Item | Details |
|---|---|
| Base Tariff Rate | 4.8% |
| USITC Additional Tariff (Section 301) | +25% |
| 122 Clause Tariff | +10% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Base: 3921.90.50.50 β 301: +25% β 122: +10% |
π Note:
- Slightly lower base rate than 3921.19, but still high due to additional tariffs.
π― 4. 3926.90.99.89 ββ Other Made Up Plastic Articles
| Item | Details |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Additional Tariff (Section 301) | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Base: 3926.90.99.89 β 301: +7.5% β 122: +10% |
π Note:
- Lowest Total Rate (22.8%) among the options.
- Suitable for plastic articles that are not clearly defined as sheets but are made of plastic.
- Caution: Must ensure the product genuinely fits "other made up articles" and not a specific sheet category.
π― 5. 3920.59.40.00 ββ Acrylic Polymer Sheets
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Additional Tariff (Section 301) | +25% |
| 122 Clause Tariff | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Base: 3920.59.40.00 β 301: +25% β 122: +10% |
π Note:
- Base rate is 0%, but additional tariffs result in 35%.
- Specifically for acrylic polymers (PMMA).
- If your "plastic sheet" is acrylic, this is the correct code.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Preparation Checklist (All Required)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include material type (e.g., acrylic, PVC, PE), dimensions, thickness |
| β Material Safety Data Sheet (MSDS) | βοΈ | For chemical composition verification |
| β Product Photos (Clear & Detailed) | βοΈ | Show surface texture, edges, and any markings |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Sheet" and material composition |
| β Packing List | βοΈ | Detail weight, dimensions, and quantity |
| β Certificate of Origin (CO) | βοΈ | If claiming preferential treatment for non-CN origin |
| β Third-Party Test Report | βοΈ | UL, RoHS, REACH (if applicable) |
β 2. Declaration Tips (Key Mnemonics)
π₯ βMaterial First, Form Second, Code Accurate, Taxes Lowered!β
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Acrylic Sheet | 3920.59.40.00 |
Misdeclare as generic plastic β 41.5% |
| Generic Plastic Sheet | 3921.19.00.90 or 3921.90.50.50 |
Misdeclare as fabricated article β 22.8% (if misclassified) |
| Thin Plastic Film | 3926.90.94.00 |
Misdeclare as sheet β Higher tax |
| Fabricated Plastic Part | 3926.90.99.89 |
Misdeclare as sheet β Penalty |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material Sheets | Declare based on dominant material; provide composition breakdown |
| Coated/Laminated Sheets | If coating changes material type, declare accordingly (e.g., if coated with metal, may change code) |
| Recycled Plastic Sheets | Provide recycling certification; may affect HS Code |
| Custom-Size Sheets | Ensure dimensions are declared; avoid ambiguity |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3921.19.00.90 |
41.5% (CN origin) | No specific certs | High tariff due to 301 & 122 |
| π¨π³ China | 3921.19.00.90 |
6.5% | No specific certs | No additional tariffs |
| πͺπΊ EU | 3921.19.00.90 |
5-6% | REACH, RoHS | No additional tariffs |
| π¬π§ UK | 3921.19.00.90 |
5-6% | UKCA, RoHS | No additional tariffs |
| π―π΅ Japan | 3921.19.00.90 |
5-6% | JIS, PSE (if electrical) | No additional tariffs |
π Conclusion:
- USA imposes the highest tariffs due to trade tensions.
- Other markets have moderate tariffs with no additional punitive taxes.
- Consider supply chain diversification to mitigate US tariff risks.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring an acrylic sheet as a generic plastic sheet
π Consequence: Overpayment of tariffs (41.5% vs 35%) + Audit risk
β Error 2: Declaring a fabricated plastic part as a sheet to claim 22.8%
π Consequence: Customs rejection, fines, or seizure
β Error 3: Not providing material composition
π Consequence: Delayed clearance, customs request for additional info
β Error 4: Using vague terms like "plastic material" without specifying type
π Consequence: Misclassification, potential penalties
β Correct Action:
"Acrylic Polymer Sheet, Clear, 2mm Thickness, 1220x2440mm, UV Stabilized, Model XYZ, RoHS Compliant"
π― VII. Conclusion: Precise Classification, Save Time, Reduce Costs!
π― Remember:
πΉ "Material defines the code, form confirms it. Tariffs vary by 20%, classification saves thousands!"
πΉ "Donβt guess the HS Code, verify it. A small error means a big bill."
π Pro Tip:
If your plastic sheets are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions, reducing tariffs to 0-5%.
Recommendation: Apply for Advance Ruling before shipment to avoid clearance risks.
π£ Take Action Now:
π Contact a professional customs broker + Provide product details + Apply for HS Code Advance Ruling
π Ensure smooth clearance, efficient export, and maximized profit!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of cost deserves precise calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.