polyethylene sheet/roll
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920100000 | 39.2% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3921190010 | 41.5% | CN | US | Official Doc |
| 3920991000 | 41.0% | CN | US | Official Doc |
| 3920992000 | 39.2% | CN | US | Official Doc |
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AI Analysis
π§ͺ Polyethylene Sheet/Roll: The Plastic Powerhouse
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition & Classification: What Exactly is "Polyethylene Sheet/Roll"?
Polyethylene (PE) sheets and rolls are versatile, lightweight, and chemically resistant plastic products used in packaging, construction, agriculture, and industrial applications. In international trade, they are classified based on their physical state (cellular/non-cellular), structure (reinforced/unreinforced), and thickness/form.
Key Distinctions: * Cellular (Foam-like): Contains air bubbles/pores. Often used for insulation, cushioning, and microporous applications. * Non-Cellular (Solid): Dense, solid plastic without air pockets. Used for barriers, sheets, and films. * Reinforced: Combined with other materials (like paper) for added strength. * Microporous: Specifically porous polyethylene/polypropylene sheets.
β οΈ Critical Classification Point:
- If the product is solid, non-cellular, pure PE, and not reinforced β It typically falls under 3920.10.00.00 (unless itβs a thin flexible film >0.152mm in specific forms).
- If the product is microporous and made of PE/PP β It falls under 3921.19.00.10.
- If the product is reinforced with paper β It falls under 3921.90.40.10.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Key Features | Reinforcement | Cellular? |
|---|---|---|---|---|
3920.10.00.00 |
Other plates, sheets, film, foil, strip of plastics, noncellular... Of polymers of ethylene | Solid PE sheets/rolls, not reinforced, not cellular | β No | β No (Non-cellular) |
3921.19.00.10 |
Other plates, sheets... of plastics: Cellular: Of other plastics: Microporous sheets of polyethylene or polypropylene | Microporous PE/PP sheets | N/A | β Yes (Cellular/Microporous) |
3921.90.40.10 |
Other plates, sheets... of plastics: Other: Other: Flexible Reinforced with paper | Plastic sheets reinforced with paper layers | β Yes (Paper) | β No |
3920.99.10.00 |
Other plates, sheets... of plastics, noncellular... Of other plastics: Film, strip, sheets... flexible: >0.152mm thickness, not in rolls | Solid sheets of other plastics (not PE/PP) if >0.152mm and not in rolls | β No | β No |
π Key Reminder:
- Polyethylene (PE) is specifically mentioned in 3920.10.00.00 for non-cellular, non-reinforced forms.
- Microporous PE/PP is a unique category under 3921.19.00.10 due to its cellular structure.
- Reinforcement with paper changes the classification entirely to 3921.90.40.10, regardless of the plastic type.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: November 10, 2025 onwards (for subsequent imports)
π― 1. 3920.10.00.00 ββ Non-cellular, Non-reinforced Polyethylene Sheets/Rolls
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (China-specific) | N/A (Not listed in data as additional IEEPA, but total is 29.2%) |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value Γ 29.2% |
| De Minimis Eligibility | β No (Subject to high tariffs) |
| Legal Basis Path | HTS:3920.10.00.00 β USITC:301:25% β Total: 29.2% |
π Explanation:
- This is the standard rate for solid, pure polyethylene sheets/rolls that are not cellular and not reinforced.
- The 25% surtax is a standard Section 301 duty on Chinese plastics.
- Total cost impact: Nearly 30% on top of the product value.
π― 2. 3921.19.00.10 ββ Microporous Polyethylene/Propylene Sheets (Cellular)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Surtax (Section 301) | 0.0% |
| IEEPA Surtax | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% |
| De Minimis Eligibility | β Yes (Potentially eligible for de minimis if value < $800) |
| Legal Basis Path | HTS:3921.19.00.10 β Zero Rate |
π Explanation:
- Microporous cellular plastics enjoy a 0% tariff rate.
- This is a significant cost advantage for packaging or insulation materials using microporous PE/PP.
- Ensure the product is truly microporous and not just standard foam; customs may require technical specifications.
π― 3. 3921.90.40.10 ββ Flexible Reinforced with Paper
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax | N/A |
| Total Tax Rate | 29.2% |
| Tax Calculation | CIF Value Γ 29.2% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTS:3921.90.40.10 β USITC:301:25% β Total: 29.2% |
π Explanation:
- Any plastic sheet reinforced with paper (e.g., plastic-coated paperboards, laminated materials) is taxed at 29.2%.
- Do not attempt to classify this as "plastic only" if paper is present.
π― 4. 3920.99.10.00 ββ Non-cellular Sheets >0.152mm, Not in Rolls, of Other Plastics
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Surtax | 0.0% |
| IEEPA Surtax | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% |
| De Minimis Eligibility | β Yes |
| Legal Basis Path | HTS:3920.99.10.00 β Zero Rate |
π Explanation:
- This code applies to non-cellular sheets of other plastics (not PE/PP) that are flexible, >0.152mm thick, and not in rolls.
- If your product is Polyethylene, it should NOT use this code unless itβs a specific edge case not covered by 3920.10.00.00. However, if it is PE, stick to 3920.10.00.00 for accuracy, unless itβs microporous (3921.19.00.10).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: Material (PE, PP, etc.), Cellular/Non-cellular, Thickness, Width, Roll/Sheet form. |
| β Technical Data Sheet | βοΈ | Especially for microporous claims. Proves porosity structure. |
| β Commercial Invoice | βοΈ | Clearly describe as "Polyethylene Sheet" or "Microporous PP Film", not just "Plastic Sheet". |
| β Packing List | βοΈ | Specify if reinforced with paper (if applicable). |
| β Material Safety Data Sheet (MSDS) | βοΈ | Required for chemical/plastic products. |
| β Certification (RoHS/REACH) | βοΈ | May be required for EU/US market compliance, though not directly for tariff. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Solid PE is 29.2%, Microporous is 0%, Paper-Reinforced is 29.2%!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Solid, pure PE sheet/roll | 3920.10.00.00 |
Misdeclare as "Plastic Film" β High risk of audit |
| Microporous PE/PP sheet | 3921.19.00.10 |
Describe as "Foam Sheet" without specifying microporous β May be reclassified |
| PE sheet with paper backing | 3921.90.40.10 |
Declare as "Plastic Sheet" only β Customs will detect paper layer |
| Non-PE plastic sheet >0.152mm, not rolled | 3920.99.10.00 |
Declare as PE β Wrong material |
β 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Sheets | Provide customer specs + material composition. Avoid vague terms like "Plastic". |
| Mixed Materials | If PE is coated on paper, it is 3921.90.40.10 (Reinforced). If PE is microporous, it is 3921.19.00.10 (0%). |
| Thin Films (<0.152mm) | If flexible and PE, still 3920.10.00.00 unless microporous. Thickness affects sub-classification only for non-PE. |
| Large Roll Quantities | Ensure "Not in Rolls" is not claimed if they are in rolls. If they are rolls, they fall under general plastic sheets, not the "not in rolls" exemption of 3920.99.10.00. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.10.00.00 |
29.2% | No special | High tariff on solid PE. Microporous (3921.19.00.10) is 0%. |
| π¨π³ China | 3920.10.00.00 |
4.2% | CCC (if applicable) | No surtax on imports. |
| πͺπΊ EU | 3920.10.00 |
~4.2% | REACH + RoHS | No Section 301 equivalent. |
| π¬π§ UK | 3920.10.00 |
~4.2% | UKCA + REACH | Post-Brexit alignment with EU. |
π Conclusion:
- USA imposes 29.2% on solid PE sheets, making microporous cellular PE (0%) a much more cost-effective alternative if the product allows.
- China and EU have lower base rates (~4.2%) and no surtaxes.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Declaring microporous PE as regular PE sheet
π Consequence: Pay 29.2% instead of 0%.
π Fix: Clearly state "Microporous Polyethylene" and provide technical proof.
β Error 2: Ignoring paper reinforcement in laminates
π Consequence: Misclassification. Customs will reclassify as 3921.90.40.10 (29.2%) and may penalize.
π Fix: Disclose paper layer. If paper is significant, itβs a composite.
β Error 3: Confusing Cellular vs. Microporous
π Consequence: Cellular (general foam) may fall under different 3921 codes. Microporous PE/PP is specifically 3921.19.00.10.
π Fix: Use precise material science terms in description.
β Error 4: Claiming 3920.99.10.00 for PE products
π Consequence: Wrong code. This is for other plastics. PE is 3920.10.00.00.
π Fix: Always prioritize PE-specific codes (3920.10) over general "other plastics" (3920.99).
β Correct Practice:
"Microporous Polyethylene Sheet, 0.5mm, 120cm width, Roll form, Non-reinforced, For Packaging" β 3921.19.00.10
"Solid Polyethylene Sheet, 2.0mm, 100cm width, Roll form, Non-cellular" β 3920.10.00.00
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mnemonic:
πΉ "Solid PE = 29.2%, Microporous = 0%, Paper-Reinforced = 29.2%!"
πΉ "Donβt guess the material! PE is specific, Microporous is gold, Paper is costly!"
π Pro Tip:
If you are exporting to the US, evaluate if your product can be engineered as microporous (if structurally possible) to enjoy the 0% tariff. If itβs solid PE, factor in the 29.2% cost.
For China/EU, the base rate is low (4.2%), so focus on REACH/RoHS compliance rather than tariff savings.
π£ Immediate Action:
π Consult a customs broker for a binding ruling if your product is ambiguous (e.g., semi-microporous or complex laminates).
π Accurate HS codes mean lower costs, faster clearance, and happier customers!
β¨ Professional clearance starts with precise classification!
πΌ Every percentage point counts in global trade!
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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.