不饱和聚酯柔性片
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3907915000 | 41.5% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3921904090 | 39.2% | CN | US | Official Doc |
AI Analysis
🧪 Unsaturated Polyester Flexible Sheets (Unsaturated Polyester Thin Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Unsaturated Polyester Sheets"?
Unsaturated Polyester (UP) sheets are versatile plastic materials widely used in construction (e.g., corrugated roofing), automotive, marine, and industrial applications due to their durability, weather resistance, and flexibility. In international trade, they are classified under Chapter 39 (Plastics and Articles Thereof).
The key to correct classification lies in: 1. Material: Unsaturated Polyester (a type of plastic/resin). 2. Form: Sheets, Plates, Film, or Foil (specifically "Sheets/Plates" or "Flexible Sheets"). 3. Specific Attributes: Is it transparent? Is it rigid or flexible?
⚠️ Key Distinction Points:
- If the sheet is thick/rigid and made of unsaturated polyester → Often falls under 3907.91.50.00 (Polyesters) or 3921.90.50.50 (Other plates/sheets).
- If the sheet is thin/flexible and transparent/plastic-like → Often falls under 3921.90.40.10 or 3921.90.40.90 (Other plastic plates/sheets/films).
- Crucial Note: The term "Flexible" strongly suggests classification under 3921.90.40.xx rather than the rigid polyester resin code 3907.91.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Applicable Scenario | Material/State Conflict? |
|---|---|---|---|
3907.91.50.00 |
Unsaturated polyester sheets, made of unsaturated polyester, in sheet form. Meets classification requirements. | Rigid or semi-rigid UP sheets; specific polyester product lines. | ✅ No conflict (Specific to Polyester) |
3921.90.50.50 |
Unsaturated polyester sheets, material is unsaturated polyester (plastic/resin class), shape is sheet, no material conflict. | General UP plates/sheets under "Other plastics". | ✅ No conflict |
3921.19.00.90 |
Unsaturated polyester sheets, shape fits "plates/sheets/films", material belongs to plastics (polyester class), is a catch-all category. | Other plastic plates/sheets not specified elsewhere. | ⚠️ Broad category |
3921.90.40.10 |
Transparent flexible polyester sheet, material is plastic (polyester/PET), shape is sheet, attribute is flexible. Matches other plastic plates/sheets/films characteristics. | Transparent, Flexible UP sheets. | ✅ No conflict (Specific to Flexible/Transparent) |
3921.90.40.90 |
Transparent flexible polyester sheet, material is polyester (plastic class), shape is sheet, attribute is flexible, fully matches classification explanation. | Non-transparent or other flexible UP sheets (if 40.10 doesn't apply). | ✅ No conflict |
🔍 Key Reminder:
- Flexible sheets are best classified under 3921.90.40.xx.
- Rigid or generic UP sheets may fall under 3907.91.50.00 or 3921.90.50.50.
- Misclassification between "Polyester Resin" (3907) and "Plastic Products" (3921) is a common error.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Since November 10, 2025 (and subsequent imports)
🎯 1. 3907.91.50.00 —— Unsaturated Polyester Sheets (Specific Polyester)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| USITC Surcharge | +25% (Section 301 Duties) |
| IEEPA Surcharge | +10% (122 Clause for China/HK products, from Nov 10, 2025) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Path | IEEPA:9903.01.25 → USITC:3907.91.50.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 6.5% is the standard MFN rate.
- The 25% is the Section 301 tariff on Chinese plastics.
- The 10% is the additional IEEPA tariff.
- Total 41.5% is a high duty rate. Cost planning must include this.
🎯 2. 3921.90.50.50 —— Other Plastic Plates/Sheets (Unsaturated Polyester)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | IEEPA:9903.01.25 → USITC:3921.90.50.50 |
📌 Note:
- Slightly lower base rate (4.8%) than 3907.91.
- Still subject to full surcharges.
🎯 3. 3921.19.00.90 —— Other Plastic Plates/Sheets (Catch-all)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- This is a generic category. Use only if no more specific code applies.
- Same high tariff burden as 3907.91.
🎯 4 & 5. 3921.90.40.10 & 3921.90.40.90 —— Transparent/Flexible Polyester Sheets
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | IEEPA:9903.01.25 → USITC:3921.90.40.xx |
📌 Advantage:
- Lowest base rate (4.2%) among all options.
- Best for flexible, transparent, or film-like unsaturated polyester sheets.
- If your product is "Flexible," this is likely the most accurate and cost-effective classification.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (None Can Be Missing)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material (Unsaturated Polyester), thickness, flexibility, transparency. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | To confirm chemical composition and hazard classification. |
| ✅ Product Photos (Clear) | ✔️ | Show texture, flexibility (bending test), and transparency. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Unsaturated Polyester Flexible Sheet, HS Code 3921.90.40.xx" |
| ✅ Packing List | ✔️ | Details of packaging, weight, dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | If not Chinese origin, to avoid US surcharges (if applicable). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Flexible Goes to 3921.90.40; Transparent is Cheaper; Rigid is 3907 or 3921.90.50; Always Declare Material!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Flexible, Transparent Sheet | 3921.90.40.10 (4.2% base) |
Declare as "Plastic Board" → 6.5% base |
| Flexible, Non-Transparent Sheet | 3921.90.40.90 (4.2% base) |
Declare as "Polyester Resin" → 6.5% base |
| Rigid UP Sheet | 3907.91.50.00 or 3921.90.50.50 |
Declare as "Flexible Sheet" → Risk of reclassification & penalty |
| Rolls of Film | Check if it meets "Film" definition under 3920/3921 | Declare as "Sheet" → May be rejected if dimensions don't match |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Sheets | Provide customer design specs to prove specific use and material. |
| Composite Materials | If UP is coated with fiberglass or other materials, classification may change. Provide layer breakdown. |
| Reinforced Sheets | Fiberglass-reinforced polyester (FRP) may fall under different codes. Clarify if it's "pure" UP or reinforced. |
| Sample Imports | Even samples are subject to duties if value exceeds threshold. Declare accurately. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.90.40.xx (Flexible) |
39.2% (Base 4.2% + 25% + 10%) | None specific | High duty due to Section 301 + IEEPA. |
| 🇨🇳 China | 3921.90.40.xx |
~5-10% (Import Duty) | CCC (if applicable) | No surcharges. |
| 🇪🇺 EU | 3921.90.40.xx |
6.5% (Standard) | REACH Registration | No Section 301 equivalents. |
| 🇦🇺 Australia | 3921.90.40.xx |
5% | None specific | Free Trade Agreement may apply. |
| 🇯🇵 Japan | 3921.90.40.xx |
5% | PSE (if electrical) | Moderate duties. |
📌 Conclusion:
- USA is the most expensive market due to layered tariffs (Base + Section 301 + IEEPA).
- EU, Australia, and Japan offer significantly lower duty burdens.
- Flexible sheets (3921.90.40.xx) have the lowest base rate (4.2%) in the US, saving 0.3%-2.3% compared to rigid/resin classifications.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying "Flexible Sheets" under 3907.91.50.00 (Polyester Resin)
👉 Consequence: Higher base tax (6.5% vs 4.2%) → Higher total duty by 0.9%-1.7% of CIF value.
❌ Error 2: Failing to specify "Flexible" or "Transparent" in declaration
👉 Consequence: Customs may default to the most general category (3921.19.00.90), resulting in 41.5% total tax instead of 39.2%.
❌ Error 3: Ignoring the IEEPA 10% Surcharge (Effective Nov 10, 2025)
👉 Consequence: Unexpected cost increase of 10% on top of existing 25% Section 301 duties.
❌ Error 4: Misidentifying Material as "Glass Fiber" only
👉 Consequence: If the matrix is polyester, it's still plastic (Chapter 39). If it's fully fiberglass reinforced, it might be Chapter 70. Clarify composition.
✅ Correct Practice:
"Unsaturated Polyester Flexible Sheet, Transparent, 0.5mm Thickness, for Roofing Applications, HS Code 3921.90.40.10, Made in China."
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Flexible = 3921.90.40.xx (Lowest Base 4.2%)!"
🔹 "Rigid/Resin = 3907/3921.90.50 (Higher Base 4.8%-6.5%)."
🔹 "USA Tariff = Base + 25% + 10%. Plan accordingly!"
📌 Pro Tip:
If your sheets are originating from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA Exemptions or lower Section 301 rates.
Recommend applying for an Advance Ruling from CBP (Customs and Border Protection) to confirm the HS Code and avoid post-import audits.
📣 Immediate Action:
📞 Contact your customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure your Unsaturated Polyester Flexible Sheets clear customs smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point of duty matters—optimize it today!
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.