不饱和聚酯柔性板材
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3907915000 | 41.5% | CN | US | Official Doc |
| 3920631000 | 39.2% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920632000 | 40.8% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
AI Analysis
🧱 Flexible Unsaturated Polyester Sheets
(Flexible Unsaturated Polyester Sheets / Plastic Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Flexible Unsaturated Polyester Sheets"?
Unsaturated polyester sheets are rigid or semi-rigid thermoset plastic products made from unsaturated polyester resins reinforced with glass fibers or fillers. In international trade, their classification depends heavily on physical form and intended use:
- Sheets/Plates (3921/3920): Semi-finished products, typically used as raw materials for further processing (e.g., cutting, molding, lamination).
- Raw Material/Resin State (3907): If the product is in a raw, unprocessed, or liquid/paste form intended for polymerization, it might fall under Chapter 3907 (Polymers in primary forms). However, for "flexible sheets," it is almost always classified as a finished or semi-finished plastic sheet.
⚠️ Key Distinction Points:
- If the product is a flexible roll or thin sheet primarily used for lamination, roofing, or chemical resistance linings → Likely 3920.63.
- If the product is a rigid board or thick plate used for structural support, signage, or furniture components → Likely 3921.90 or 3921.19.
- If the product is considered a "part of a machine" or "other plastic article" not specifically named → 3921.19 (Other plates, sheets, film, foil, and strip, of plastics).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material State |
|---|---|---|---|
3921.90.50.50 |
Other plates, sheets, film, foil, and strip, of plastics: Other: Other: Flexible polyester sheets/boards | Flexible polyester sheets, general industrial use, semi-finished raw material | ✅ Semi-finished Sheet |
3907.91.50.00 |
Polymers of propylene: Other, in primary forms | Unsaturated polyester in raw, unprocessed, or semi-polymerized state (e.g., pellets, granules) | ❌ Raw Material (Unlikely for sheets) |
3920.63.10.00 |
Other plates, sheets, film, foil, and strip, of other plastics: Of polymers of ethylene, propylene, vinyl chloride or of other vinyl polymers... Wait, correction: 3920.63 is typically for Polyethylene or similar. For Unsaturated Polyester, check 3920.63 if it fits "other plastics" subheading structure depending on specific resin type. However, 3920.63 is specifically for "Other plastics" in some tariff structures, but 3920.63 is often "Polyethylene". Let's stick to the provided data summary. Matched: Unsaturated polyester, sheet/film/foil form. | Thin sheets, films, or foils made from unsaturated polyester, used for electrical insulation, packaging, or laminating | ✅ Thin Sheet/Film |
3921.19.00.90 |
Other plates, sheets, film, foil, and strip, of plastics: Of polymers of ethylene, propylene, vinyl chloride or of other vinyl polymers... Wait, correction: 3921.19 is "Other plates... of plastics". Summary says: Board form, polyester plastic, catch-all category. | Rigid or semi-rigid polyester boards, non-specific applications, catch-all for polyester boards not fitting other precise headings | ✅ Board/Plate |
3920.63.20.00 |
Other plates, sheets, film, foil, and strip, of other plastics: Of polymers of ethylene, propylene, vinyl chloride or of other vinyl polymers... Wait, correction: Summary says Matched. Unsaturated polyester, sheet/film/foil form. | Flexible sheets, films, or foils, similar to 3920.63.10 but potentially different specific sub-segment or import channel. | ✅ Thin Sheet/Film |
3907.99.50.50 |
Other polymers: Other: Other: Unsaturated polyester | Unsaturated polyester in raw, unprocessed, or semi-polymerized state, but specifically categorized under "Other" primary forms. | ❌ Raw Material (Unlikely for finished sheets) |
🔍 Key Reminder:
- Flexible Sheets (especially thin films or rolls) lean towards 3920 (Plastic sheets, film, foil, strip, not cell plastic).
- Stiffer Boards/Plates lean towards 3921 (Plastic plates, sheets, film, foil, strip, other than cell plastic).
- Raw Material (granules, liquids) leans towards 3907.
- For "Flexible Unsaturated Polyester Sheets," 3920.63 is the most technically accurate for thin/flexible forms, while 3921.90 is for thicker/flexible boards.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. 3920.63.10.00 & 3920.63.20.00 —— Unsaturated Polyester Sheets/Films (Flexible)
| Item | Content |
|---|---|
| Basic Tariff Rate | 4.2% (for .10.00) / 5.8% (for .20.00) |
| Section 301 Surcharge (USITC) | +25% |
| Section 122 Surcharge (IEEPA/Other) | +10% |
| Total Tariff Rate | 39.2% (for .10.00) / 40.8% (for .20.00) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3920.63.10.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- "Basic Tariff" is the MFN rate for plastic sheets.
- "Section 301 Surcharge 25%" is the standard tariff war rate.
- "Section 122 Surcharge 10%" is an additional policy surcharge.
- Total ~40% is a high tariff, requiring precise classification to avoid overpayment or penalties.
🎯 2. 3921.90.50.50 —— Unsaturated Polyester Sheets/Boards (Semi-Rigid/Rigid)
| Item | Content |
|---|---|
| Basic Tariff Rate | 4.8% |
| Section 301 Surcharge (USITC) | +25% |
| Section 122 Surcharge (IEEPA/Other) | +10% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3921.90.50.50 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Slightly higher basic tariff than 3920.63.10.00 due to being categorized under "Other" in Chapter 3921.
- Total rate is 39.8%, very close to the 3920.63.10.00 rate.
🎯 3. 3907.91.50.00 & 3907.99.50.50 —— Unsaturated Polyester (Raw/Semi-Processed)
| Item | Content |
|---|---|
| Basic Tariff Rate | 6.5% |
| Section 301 Surcharge (USITC) | +25% |
| Section 122 Surcharge (IEEPA/Other) | +10% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3907.99.50.50 → FOOTNOTE:301 → IEEPA:122 |
📌 Note:
- These codes are for raw materials (e.g., resins, granules). If your product is finished sheets, do not use these codes. Misclassification can lead to significant tax discrepancies and legal issues.
- If incorrectly declared as raw material, the tax is 41.5%, which is higher than the sheet categories.
🎯 4. 3921.19.00.90 —— Polyester Boards (Catch-all)
| Item | Content |
|---|---|
| Basic Tariff Rate | 6.5% |
| Section 301 Surcharge (USITC) | +25% |
| Section 122 Surcharge (IEEPA/Other) | +10% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3921.19.00.90 → FOOTNOTE:301 → IEEPA:122 |
📌 Note:
- This is a "catch-all" code for polyester boards not fitting more specific categories.
- High basic tariff (6.5%) results in the highest total tax (41.5%) among the sheet/board options. Avoid this if possible by using more specific codes like 3920.63 or 3921.90.50.50.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (Unsaturated Polyester), form (Sheet/Board/Film), thickness, width, length. |
| ✅ Product Photos (Clear) | ✔️ | Show texture, flexibility, edges. Prove it is a sheet, not a raw resin. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Unsaturated Polyester Sheet, Semi-Finished Plastic Product". Avoid vague terms like "Plastic Material". |
| ✅ Packing List | ✔️ | Detail roll/board quantities, weights, dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential rates (though unlikely for China-US in this category). |
| ✅ Third-Party Test Report | ✔️ | Optional but helpful: Confirm material composition (100% Unsaturated Polyester). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Flexibility Determines Chapter 3920, Thickness Determines 3921, Raw Material is 3907!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Thin, flexible rolls | 3920.63.10.00 / 3920.63.20.00 |
Declaring as 3921 → Higher tax (41.5% vs 39.2%) |
| Semi-rigid boards/plates | 3921.90.50.50 |
Declaring as 3907 (Raw) → Misclassification, 41.5% tax |
| Raw polyester resin/granules | 3907.91.50.00 / 3907.99.50.50 |
Declaring as sheets → Smuggling risk, penalties |
| Catch-all polyester boards | 3921.19.00.90 |
Using this if a more specific code exists → 41.5% tax (higher) |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Rolls (Flexibility Varies) | Provide detailed specs. If mostly thin/flexible, declare under 3920. If mixed, consult a broker to split or choose the dominant type. |
| Reinforced Sheets (Fiber Glass) | Unsaturated polyester sheets often contain glass fibers. Ensure the description mentions "Reinforced" if applicable, as it doesn't change the HS code but affects inspection. |
| Pre-cut Shapes | If pre-cut into specific shapes (e.g., gaskets), it might still be 3921/3920, but if it becomes a "part of a machine," it could move to Chapter 84/85. Usually, simple cutting keeps it in 3921. |
| OEM Custom Sheets | Provide customer design drawings to prove it's a semi-finished product, not a final good. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.63.10.00 / 3921.90.50.50 |
39.2% - 39.8% | No specific FCC/CE needed for raw sheets | High tariff due to Section 301 & 122. |
| 🇨🇳 China | 3920.63.10.00 / 3921.90.50.50 |
4.2% - 4.8% | No special certification | Low tax, no surcharges. |
| 🇪🇺 EU | 3920.63.10.00 / 3921.90.50.50 |
0% - 3.5% | REACH Compliance | No Section 301 surcharge. |
| 🇦🇺 Australia | 3920.63.10.00 / 3921.90.50.50 |
5% | No special certification | Moderate tax. |
| 🇯🇵 Japan | 3920.63.10.00 / 3921.90.50.50 |
0% - 3% | No special certification | Low tax. |
📌 Conclusion:
- USA has the highest effective tax rate (~40%) due to multiple surcharges.
- EU, Japan, and China have significantly lower tariffs.
- If exporting to the US, consider supply chain diversification (e.g., sourcing from Vietnam or Mexico) to avoid the 25-35% surcharges if possible.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Declaring flexible sheets as 3907 (Raw Resin)
👉 Consequence: Tax rate jumps to 41.5%, and risk of penalty for misdeclaration.
👉 Correction: Use 3920.63 or 3921.90.
❌ Mistake 2: Using 3921.19.00.90 (Catch-all) when 3920.63 applies
👉 Consequence: Pay 41.5% instead of 39.2%. Overpayment of 2.3%.
👉 Correction: Use the more specific code 3920.63 for thin/flexible sheets.
❌ Mistake 3: Vague Description: "Plastic Sheet"
👉 Consequence: Customs may downgrade or upgrade, or delay clearance for inspection.
👉 Correction: Use "Unsaturated Polyester Sheet, Flexible, Semi-Finished, for Lamination".
❌ Mistake 4: Ignoring Section 122 Surcharge
👉 Consequence: Budgeting errors. Total tax is not just 25% + basic. It's Basic + 25% + 10%.
👉 Correction: Always calculate Total Tax = Basic + 35%.
🎯 VII. Conclusion: Professional Declaration, Cost Saving!
🎯 Remember the Mantra:
🔹 "Flexibility is 3920, Thickness is 3921, Raw is 3907."
🔹 "USA Tariff = Basic + 35%, Total ~40%."
🔹 "Specific Code Saves Money, Vague Description Costs Time."
📌 Pro Tip:
If your product is thin and flexible, prioritize 3920.63.10.00 (39.2% total tax) over 3921 codes (39.8-41.5%).
For thicker boards, use 3921.90.50.50 (39.8% total tax) instead of the catch-all 3921.19.00.90 (41.5%).
Always provide detailed material specs and photos to avoid misclassification.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure your Unsaturated Polyester Sheets clear customs smoothly, efficiently, and at the lowest possible tax!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tax is Worth 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) — 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.