Polycarbonate Food Grade Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3926904000 | 12.8% | CN | US | Official Doc |
| 3920610000 | 40.8% | CN | US | Official Doc |
| 3920632000 | 40.8% | CN | US | Official Doc |
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AI Analysis
π½οΈ Food-Grade Polycarbonate Sheets & Plastic Articles
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Polycarbonate Sheets"?
Polycarbonate (PC) is a high-performance engineering plastic known for its transparency, impact resistance, and heat stability. In international trade, "Polycarbonate Food Grade Sheet" is not a single unified category. It is split based on form factor (sheet vs. manufactured article) and material type (polycarbonate vs. other polyesters).
The Core Distinction: 1. Raw Material Form (Sheets/Plates): Flat, non-cellular, non-reinforced plates, sheets, film, or strips. These are the "blank" materials used for fabrication. 2. Manufactured Articles: Finished or semi-finished items made from plastic, such as buckets, pails, or imitation gemstones.
β οΈ Critical Classification Point:
- If the product is a flat sheet/plate specifically made of Polycarbonate, it falls under 3920.61.00.00.
- If the product is a flat sheet/plate made of Unsaturated Polyesters (often confused with PC due to similar clarity), it falls under 3920.63.20.00.
- If the product is a finished item (like a bucket) made of plastic (regardless of whether it's PC or other plastic), it falls under 3926.90.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Type |
|---|---|---|---|
3920.61.00.00 |
Other plates, sheets, film, foil and strip, of plastics: Of polycarbonates | Flat PC sheets, food-grade PC boards, raw material for cutting/thermoforming | β Polycarbonate |
3920.63.20.00 |
Other plates, sheets, film, foil and strip, of plastics: Of unsaturated polyesters: Other | Flat sheets made of polyester resin (not polycarbonate), often used for signs or general packaging | β Not Polycarbonate (Polyester) |
3926.90.10.00 |
Other articles of plastics: Buckets and pails | Finished food containers, water buckets, pails made of plastic (may be PC, PP, etc.) | β Finished Article |
3926.90.40.00 |
Other articles of plastics: Imitation gemstones | Decorative plastic stones, not functional food sheets | β Non-functional |
π Key Reminder:
- "Food Grade" is a quality standard, not an HS classification factor. It does not change the HS code. It only affects regulatory compliance (FDA, EU 10/2011, etc.).
- If you are importing flat sheets, you must distinguish between Polycarbonate (PC) and Polyester. Misclassification here can lead to significant delays.
- If you are importing buckets/pails, they are considered "Other articles of plastics," regardless of whether the raw material was PC.
π° III. 2026 Latest Tariff Rate Details (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 onwards (including subsequent imports)
π― 1. 3920.61.00.00 ββ Polycarbonate Sheets/Plates (Non-cellular, Non-reinforced)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable (Standard clearance) |
| Legal Basis | HTSUS 3920.61.00.00 β No current Section 301 or IEEPA add-on for this specific subheading |
π Explanation:
- Polycarbonate sheets (3920.61.00.00) currently enjoy zero additional tariffs under Section 301 and IEEPA lists as of the latest 2025 updates.
- This is a cost-effective classification compared to many other plastic products or electronics.
- Zero Tax means lower landed cost, but customs scrutiny on "Food Grade" certification remains high.
π― 2. 3920.63.20.00 ββ Unsaturated Polyester Sheets (Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis | HTSUS 3920.63.20.00 β No current Section 301 or IEEPA add-on |
π Note:
- Similar to PC sheets, unsaturated polyester sheets also have 0% total tax.
- Warning: If you mistakenly declare Polycarbonate as Polyester (or vice versa), you risk being flagged for misclassification, even if the tax rate is the same. Customs may request Material Safety Data Sheets (MSDS) or chemical analysis to verify the polymer type.
π― 3. 3926.90.10.00 ββ Buckets and Pails (Plastic)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis | HTSUS 3926.90.10.00 β No current Section 301 or IEEPA add-on |
π Important:
- Finished plastic containers like buckets/pails are also taxed at 0%.
- However, these are classified under "Other Articles," not "Sheets." Ensure your product is not a sheet that could be misinterpreted as a finished good.
π― 4. 3926.90.40.00 ββ Imitation Gemstones (Plastic)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis | HTSUS 3926.90.40.00 β No current Section 301 or IEEPA add-on |
π Note:
- This code is included for completeness but is irrelevant to food-grade polycarbonate sheets. It is for decorative plastic items.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| β Material Composition Statement | βοΈ | Explicitly state "100% Polycarbonate" or "Unsaturated Polyester." Include molecular structure if possible. |
| β FDA Compliance Certificate | βοΈ | Critical for "Food Grade." Must confirm compliance with 21 CFR 177.1630 (Polycarbonate) or relevant EU regulations. |
| β Product Photos | βοΈ | Clear images showing the sheet/plate form factor. If it's a bucket, show the finished shape. |
| β Commercial Invoice | βοΈ | Describe as "Polycarbonate Sheet, Food Grade, Non-cellular" (for 3920.61.00.00) or "Plastic Bucket" (for 3926.90.10.00). |
| β Packing List | βοΈ | Detail dimensions, thickness, and weight. |
| β MSDS (Material Safety Data Sheet) | βοΈ | Often requested to verify chemical composition and hazard class. |
β 2. Declaration Techniques (Key Mnemonics)
π₯ "Sheet vs. Article: Form Defines Code! Food Grade is a Claim, Not a Code!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Flat PC Sheet (Raw) | 3920.61.00.00 "Polycarbonate Sheet" |
Declare as "Plastic Sheet" (Vague β Risk) |
| Flat Polyester Sheet | 3920.63.20.00 "Polyester Sheet" |
Declare as "Polycarbonate" (Misclassification) |
| Plastic Bucket | 3926.90.10.00 "Plastic Bucket" |
Declare as "Sheet" (Form Error) |
| Food Grade Claim | Include in "Description" field, not HS Code | Assume HS Code changes for "Food Grade" |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Container (Sheets + Buckets) | Separate Line Items! Declare sheets under 3920.* and buckets under 3926.*. Do not lump them under one code. |
| Reinforced Laminated Sheets | If the sheet is reinforced with fiberglass or laminated with other materials, it may not qualify for 3920. It may fall under 3921 or 3920 with specific subheadings. Check structure carefully. |
| Imitation Jewelry vs. Sheet | Ensure products are not decorative plastic stones mistaken for sheets. 3926.90.40.00 is for "Imitation Gemstones." |
| FDA Audit | Be prepared to provide batch testing reports from a third-party lab confirming absence of BPA (if required) and food contact safety. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.61.00.00 (PC Sheets) |
0% | FDA 21 CFR 177.1630 | No 301/IEEPA add-on for this code |
| π¨π³ China | 3920.61.00.00 |
~5-6% | GB 4806.6 (Food Contact) | Import tax applies |
| πͺπΊ EU | 3920.61.00 (TARIC) |
0-3% | EU 10/2011, EFSA Compliance | Varies by member state |
| π―π΅ Japan | 3920.61.00 |
0% | JFSL (Food Sanitation Law) | Strict testing required |
π Conclusion:
- USA offers 0% tariff for polycarbonate sheets from China under current rules, making it highly competitive.
- Regulatory Compliance (FDA) is more critical than tariff costs for food-grade products. Non-compliance leads to detention and destruction, not just fines.
π VI. Common Errors & Pitfall Guide (Blood Lessons)
β Error 1: Declaring "Polycarbonate Sheet" but importing "Reinforced Laminated Sheet"
π Consequence: If the sheet is reinforced with fiberglass, it may fall under a different HS code with higher tariffs or different regulations.
Fix: Check if layers are separate or integrated.
β Error 2: Claiming "Food Grade" without FDA documentation
π Consequence: CBP will detain the shipment for lack of compliance proof.
Fix: Attach FDA Letter of Guarantee or Test Reports.
β Error 3: Mixing "Sheets" and "Buckets" on one line item
π Consequence: Classification error, potential audit flag.
Fix: Always separate raw materials (3920) from finished articles (3926).
β Error 4: Confusing Polycarbonate (PC) with Polyethylene Terephthalate (PET) or Polyester
π Consequence: While both are 0% tax here, misdeclaration can lead to questions about chemical properties and recycling codes.
Fix: Use precise chemical names.
β Correct Practice:
"Polycarbonate Sheet, Food Grade, Non-Cellular, Non-Reinforced, Thickness 3mm, Clear, Compliant with FDA 21 CFR 177.1630"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Risk!
π― Remember the Mnemonic:
πΉ "Sheet is 3920, Article is 3926! Food Grade is a Cert, Not a Code!"
πΉ "PC is 3920.61, Polyester is 3920.63. Don't mix them up!"
πΉ "Zero Tax now, but Compliance is King!"
π Pro Tip:
If your polycarbonate sheets are intended for medical devices or specialized industrial use, additional certifications (ISO 13485, USP Class VI) may be required by the end-user, but HS Code remains the same.
Recommendation: Apply for an Advance Ruling from CBP if you are unsure about the "reinforced/laminated" status of your sheets.
π£ Immediate Action:
π Contact your customs broker + Provide FDA Certificates + Ensure Precise Description
π Let your Polycarbonate Sheets Clear Smoothly, Pass FDA, and Boost Profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Piece of Documentation Counts in Food-Grade Trade!
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.