不饱和聚酯卷材
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3907915000 | 41.5% | CN | US | Official Doc |
| 3920632000 | 40.8% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920631000 | 39.2% | CN | US | Official Doc |
AI Analysis
🛠️ Unsaturated Polyester Rolls (UPR Sheets/Films)
Material: Unsaturated Polyester | Form: Rolls/Sheets/Films | Origin: China (CN) | Destination: United States (US)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance for UPR Imports
📌 I. Product Definition & Critical Distinctions: Do You Really Know "Unsaturated Polyester"?
Unsaturated Polyester Resin (UPR) sheets, commonly known as fiberglass reinforced plastics (FRP) or gelcoat sheets, are versatile materials used in construction, marine, automotive, and industrial applications. In international trade, the classification depends heavily on physical form and processing stage.
Key Classification Branches: 1. Primary/Intermediate Forms (Resin/Plastic in bulk): If the product is raw resin in rolls or pre-preg mats, it may fall under Chapter 39 (Plastics), specifically heading 3907. 2. Semi-Finished Products (Sheets/Films/Plates): If the polyester is molded or extruded into sheets, films, or plates (even if rolled), it often falls under Chapter 39, Heading 3920 or 3921. 3. Specific Sub-categories: * 3907: Unsaturated polyester resins in primary forms (liquid, powders, or specific solid shapes). * 3920/3921: Other plates, sheets, film, foil, and strip, of plastics (non-cellular, non-reinforced or reinforced).
⚠️ Critical Distinction Point:
- If the material is liquid resin or powder intended for further processing → Likely 3907.
- If the material is solid sheets, films, or thin plates (even if supplied in rolls) → Likely 3920 or 3921.
- Clarification: The term "Rolls" (卷材) usually implies flexibility. If it’s a rigid sheet cut into rolls, it’s 3920/3921. If it’s a flexible film, it’s 3920. If it’s a semi-rigid board that happens to be in roll form (less common but possible for thin composites), it’s 3921.
📦 II. HS Code Classification Details (2026 Latest Tariff Matrix)
Based on the provided data, here are the potential HS codes for Unsaturated Polyester Rolls/Sheets:
| HS Code | Product Description | Application Scenario | Form Factor | Tax Rate |
|---|---|---|---|---|
3907.91.50.00 |
Other unsaturated polyester resins (primary form) | Raw resin rolls, pre-preg mats, intermediate forms | Semi-finished/Resin-like | 41.5% |
3921.90.50.50 |
Other plates, sheets, film, foil, strip of plastics (PU/UPR) | Rigid/semi-rigid sheets, FRP sheets | Sheets/Plates | 39.8% |
3920.63.20.00 |
Other plates, sheets, film, foil, strip of unsaturated polyesters | Films, flexible sheets | Films/Sheets | 40.8% |
3921.19.00.90 |
Other plates, sheets, film, foil, strip of plastics (Polyester type) | General polyester sheets (fallback category) | Sheets/Films | 41.5% |
3920.63.10.00 |
Other plates, sheets, film, foil, strip of unsaturated polyesters | Specific film/thin sheet applications | Films/Sheets | 39.2% |
3907.99.50.50 |
Other polyesters (primary/semi-finished) | Raw material rolls, unprocessed resin forms | Resin/Raw | 41.5% |
🔍 Key Insight:
- Cheapest Option:3920.63.10.00at 39.2% total tax.
- Most Expensive Options:3907.91.50.00,3921.19.00.90,3907.99.50.50at 41.5%.
- Why the Difference? It depends on whether CBP (U.S. Customs) views your "rolls" as resin in primary form (3907) or processed sheets/films (3920/3921).
💰 III. 2026 Tariff Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (inclusive of subsequent imports)
🎯 1. 3907.91.50.00 — Unsaturated Polyester Resin (Other)
| Item | Details |
|---|---|
| Base Duty | 6.5% |
| Section 301 Duty (421) | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Duty | 41.5% |
| Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3907.91.50.00 → Footnote:301 + IEEPA:9903.01.25 |
📌 Explanation:
- Base duty of 6.5% applies to unsaturated polyester resins in primary forms.
- 25% Section 301 duty is applied due to the "List 4B" classification for certain chemical/plastic products.
- 10% IEEPA duty is applied as a punitive tariff on Chinese-origin goods under Section 122.
- Total: 41.5%. This is a high-duty item.
🎯 2. 3921.90.50.50 — Other Plates/Sheets of Plastics (UPR)
| Item | Details |
|---|---|
| Base Duty | 4.8% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Duty | 39.8% |
| Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3921.90.50.50 → Footnote:301 + IEEPA:9903.01.25 |
📌 Explanation:
- Base duty is slightly lower (4.8%) compared to resin (6.5%).
- Additional duties remain the same (25% + 10%).
- Total: 39.8%. Slightly more favorable than 3907.
🎯 3. 3920.63.20.00 — Sheets/Film of Unsaturated Polyesters
| Item | Details |
|---|---|
| Base Duty | 5.8% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Duty | 40.8% |
| Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3920.63.20.00 → Footnote:301 + IEEPA:9903.01.25 |
📌 Explanation:
- Base duty is 5.8%.
- Total: 40.8%.
🎯 4. 3921.19.00.90 — Other Polyester Sheets (Fallback Category)
| Item | Details |
|---|---|
| Base Duty | 6.5% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Duty | 41.5% |
| Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3921.19.00.90 → Footnote:301 + IEEPA:9903.01.25 |
📌 Explanation:
- This is a "catch-all" for polyester sheets not specified elsewhere.
- Total: 41.5%. Same as 3907.
🎯 5. 3920.63.10.00 — Sheets/Film of Unsaturated Polyesters (Specific)
| Item | Details |
|---|---|
| Base Duty | 4.2% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Duty | 39.2% |
| Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3920.63.10.00 → Footnote:301 + IEEPA:9903.01.25 |
📌 Explanation:
- Lowest base duty (4.2%) among all options.
- Total: 39.2%. This is the most cost-effective classification if your product qualifies.
🎯 6. 3907.99.50.50 — Other Polyesters (Primary/Semi-Finished)
| Item | Details |
|---|---|
| Base Duty | 6.5% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Duty | 41.5% |
| Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3907.99.50.50 → Footnote:301 + IEEPA:9903.01.25 |
📌 Explanation:
- Broad category for other polyesters.
- Total: 41.5%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Unsaturated Polyester), Form (Rolls/Sheets/Films), Thickness, Width, Reinforcement (if any). |
| ✅ Product Photos | ✔️ | Clear images showing the roll, cross-section, and any markings. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product as "Unsaturated Polyester Sheet/Roll" and not just "Plastic Sheet". |
| ✅ Packing List | ✔️ | Details net/gross weight, dimensions, and number of rolls. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping document. |
| ✅ Certificate of Origin (CO) | ✔️ | Proves Chinese origin (triggers 35% additional duties). |
| ✅ Test Reports (Optional but Recommended) | ✔️ | If claimed as film vs. sheet, chemical composition or physical property tests can support classification. |
✅ 2. Classification Strategy (Key Rules)
🔥 "Know Your Form: Liquid/Raw = 3907; Sheet/Film = 3920/3921"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Raw Resin in Rolls/Spools (not yet cured/molded into final sheet shape) | 3907.91.50.00 |
Classified as resin in primary form. |
| Cured Sheets/Plates (rigid, used for construction, boat hulls, etc.) | 3921.90.50.50 |
Classified as other plastic sheets/plates. |
| Thin Flexible Films (used for packaging, laminates, etc.) | 3920.63.10.00 |
Classified as films of unsaturated polyester. Lowest Tax! |
| General Polyester Sheets (if unsaturated cannot be strictly proven) | 3921.19.00.90 |
Fallback category. |
⚠️ Warning:
- Do not misclassify films as sheets or vice versa. CBP may audit physical properties (flexibility, thickness).
- If your product is flexible enough to be rolled tightly without breaking, argue for 3920 (Film).
- If it’s rigid and only shipped in rolls for storage, argue for 3921 (Sheets/Plates).
✅ 3. Special Cases & Mitigation
| Scenario | Advice |
|---|---|
| Mixed Materials (e.g., FRP with fiberglass) | If fiberglass content is high, CBP may reclassify under Chapter 70 (Glass) or 3920/3921 depending on resin content. Ensure resin is the principal material. |
| Pre-Cured vs. Post-Cured | Pre-cured (still tacky/raw) → 3907. Post-cured (hardened) → 3920/3921. |
| OEM/Private Label | Provide customer PO and design specs to prove intended use. |
| Small Shipments (De Minimis) | ❌ Not Eligible. All these codes are subject to Section 301 and IEEPA duties. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Total Duty (CN Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3920.63.10.00 |
39.2% | Best Rate. Must prove it’s a film. |
| 🇨🇳 China | 3920.63.10.00 |
~6-8% | Import duties apply, but no 301/IEEPA. |
| 🇪🇺 EU | 3920.63.10.00 |
~6.5% | No 301/IEEPA. Standard MFN rate. |
| 🇬🇧 UK | 3920.63.10.00 |
~6.5% | Post-Brexit tariff, no 301/IEEPA. |
| 🇯🇵 Japan | 3920.63.10.00 |
~5-8% | No 301/IEEPA. |
📌 Conclusion:
- USA is the only market with punitive tariffs (35% total: 25% + 10%) on these goods.
- European and Asian markets are significantly cheaper.
- If you have US customers, consider alternative sourcing (Vietnam, Mexico) to avoid 35% surcharge.
📌 VI. Common Mistakes & Pitfalls (Learn from Others' Losses)
❌ Mistake 1: Classifying rigid FRP sheets as "Film" (3920) to save tax.
👉 Consequence: CBP rejects if product is rigid. Misclassification → Penalties + Back Taxes.
❌ Mistake 2: Calling raw resin "Sheets" to avoid 3907 duties.
👉 Consequence: If it’s not shaped into a sheet, it’s resin (3907). Tax is similar, but description must match.
❌ Mistake 3: Ignoring Section 122 (10% IEEPA).
👉 Consequence: Underpaying 10% → Audit risk + Interest.
❌ Mistake 4: Using vague terms like "Plastic Roll" on Invoice.
👉 Consequence: CBP cannot determine HS Code → Customs Hold + Delays.
✅ Correct Practice:
"Unsaturated Polyester Film, Roll, 0.5mm Thickness, Width 1000mm, Raw Material for Lamination, HS Code: 3920.63.10.00"
🎯 VII. Conclusion: Smart Classification Saves Money!
🎯 Key Takeaway:
🔹 For Unsaturated Polyester Rolls:
- Flexible Film? →3920.63.10.00(39.2%) ✅ Best Option
- Rigid Sheet? →3921.90.50.50(39.8%)
- Raw Resin? →3907.91.50.00(41.5%)🔹 Always declare accurately. Misclassification can lead to 100% penalty + back taxes.
🔹 Consider supply chain diversification to the US if tariffs impact margins.
📌 Pro Tip:
If your product is thin, flexible, and used for laminating, fight for 3920.63.10.00. It saves 2.3% compared to the next best option. On a $1M shipment, that’s $23,000 saved.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📄 Provide Product Specs + Photos.
📋 Apply for Binding Ruling if unsure.
🚀 Clear Customs, Minimize Costs, Maximize Profit!
✨ Professional Classification Starts with Precision!
💼 Every Percentage Point Counts!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.