other unsaturated polyester sheets
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920631000 | 39.2% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920632000 | 40.8% | CN | US | 官方文档 |
| 3907995050 | 41.5% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3907915000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧱 Unsaturated Polyester Sheets (UP Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Unsaturated Polyester Sheets"?
Unsaturated Polyester (UP) Sheets are composite materials primarily used in the manufacture of fiberglass-reinforced plastics (FRP), commonly known as fiberglass or GRP. They are thin sheets made from resin and reinforcement fibers (usually glass fiber), designed for hand lay-up, spray-up, or vacuum infusion processes.
In international trade, they are classified based on: 1. Material Composition: Whether it is pure resin or reinforced composite. 2. Form/State: Sheets, plates, films, or foils. 3. Processing Level: Raw material (semi-finished) vs. Finished article.
⚠️ Key Distinction Point:
- If the product is pure resin sheets or unreinforced polyester sheets → It falls under Chapter 39 (Plastics and Articles Thereof), specifically heading 3920 or 3921.
- If the product is fiberglass-reinforced (composite), it may still fall under 3920/3921 if classified as a plastic sheet with reinforcement, but must be carefully distinguished from other composite headings.
- Misclassification Risk: Declaring as "Plastic Sheets" without specifying "Unsaturated Polyester" can lead to customs detention or reclassification.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
The following HS Codes are derived directly from the provided data for "Unsaturated Polyester Sheets":
| HS Code | Product Description | Matching Logic | Total Tax Rate |
|---|---|---|---|
3920.63.10.00 |
Unsaturated Polyester Sheets, Material: Unsaturated Polyester, Form: Thin Sheets | Highly Accurate Match: Explicitly matches material and form. | 39.2% |
3920.63.20.00 |
Unsaturated Polyester Sheets, Material: Unsaturated Polyester, Form: Thin Sheets | Highly Accurate Match: Similar to above, slight tariff variation due to subheading nuances. | 40.8% |
3921.19.00.90 |
Unsaturated Polyester Sheets, Form: Plates/Sheets/Films, Material: Plastic (Polyester Class), General Catch-all | Fallback Category: Used when specific unsaturated polyester subheading is unavailable or ambiguous. | 41.5% |
3907.99.50.50 |
Unsaturated Polyester Sheets, Material: Other Polyesters, Form: Thin Sheets, Primary/Semi-finished State | Partial Match: Applies if classified as "Other Polyesters" in primary/semi-finished form. | 41.5% |
3921.90.50.50 |
Unsaturated Polyester Sheets, Material: Plastic/Resin, Form: Plates/Sheets, No Material Conflict | Alternative Match: Broad category for plastic/resin sheets not elsewhere specified. | 39.8% |
3907.91.50.00 |
Unsaturated Polyester Sheets, Material: Unsaturated Polyester, Form: Thin Sheets, Common Processing State | Common Match: Frequently used for standard processing forms of unsaturated polyester. | 41.5% |
🔍 Important Reminder:
- 3920.63.10.00 and 3920.63.20.00 are the most precise matches for pure unsaturated polyester sheets.
- If the sheet is reinforced with glass fiber, it may still fall under 3920/3921 if the plastic matrix is predominant, but documentation must clarify the composition.
- 3907 codes apply if the product is considered a "polyester in primary forms" rather than a finished sheet.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3920.63.10.00 —— Unsaturated Polyester Sheets (Most Precise Match)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Under USITC Footnote 9903.88.01) |
| Section 122 Clause Tariff | +10.0% (Specific Chinese trade measure) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3920.63.10.00 → FOOTNOTE:9903.88.01 → Section 122: 10% |
📌 Explanation:
- The base rate of 4.2% reflects the standard MFN tariff for plastic sheets.
- The 25% Section 301 surcharge is applied to all Chinese-origin plastic sheets under this heading.
- The 10% Section 122 surcharge is an additional punitive tariff specifically targeting Chinese polyester products.
- Total 39.2% is extremely high. Importers must plan for significant cost impacts.
🎯 2. 3920.63.20.00 —— Unsaturated Polyester Sheets (Alternative Precise Match)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.63.20.00 → FOOTNOTE:9903.88.01 → Section 122: 10% |
📌 Note:
- Slightly higher base rate (5.8%) compared to 3920.63.10.00.
- Same additional surcharges apply.
- Choose this code if customs specifically requires the 3920.63.20.00 subheading based on physical characteristics.
🎯 3. 3921.19.00.90 —— Other Plastic Sheets (Polyester Class) (Fallback)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.19.00.90 → FOOTNOTE:9903.88.01 → Section 122: 10% |
📌 Note:
- Higher base rate (6.5%) and total tax (41.5%).
- Used when the product does not fit neatly into 3920.63.
- Risk of customs questioning why a more specific 3920 code was not used.
🎯 4. 3907.99.50.50 & 3907.91.50.00 —— Other Polyesters (Semi-finished)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- Applies if the sheets are considered "primary forms" of polyester rather than manufactured sheets.
- High tax burden. Ensure product documentation supports "sheet" classification over "resin block."
🎯 5. 3921.90.50.50 —— Other Plastic/Resin Sheets (Alternative)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- Lowest total tax among fallback codes (39.8%).
- Use only if 3920.63.10.00 is not applicable due to specific product attributes.
🛠️ IV. Customs Clearance Practical Advice (Combat Avoidance Guide)
✅ 1. Required Documentation Checklist (None Can Be Omitted)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Composition (e.g., 30% glass fiber, 70% UP resin), Thickness, Width, Length, Color. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Essential for hazardous chemical classification (unsaturated polyester resins are often flammable). |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Unsaturated Polyester Sheet, Model XYZ, Made in China." Avoid vague terms like "Plastic Sheet." |
| ✅ Packing List | ✔️ | Specify net/gross weight, number of packages, and dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | For origin determination and potential exemption claims (if applicable). |
| ✅ Third-Party Test Report | ✔️ | UL, CE, RoHS, or REACH compliance certificates if required by end-user. |
| ✅ Photos of Product & Label | ✔️ | Clear images showing product form, labels, and any hazard symbols. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Form Second, Name Precise, Tax Reduced!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure UP Sheets | 3920.63.10.00 - "Unsaturated Polyester Sheet" |
Misdeclaring as "Plastic Film" → 41.5% |
| Reinforced UP Sheets | 3920.63.10.00 - "Glass Fiber Reinforced UP Sheet" |
Misdeclaring as "Textile" → Higher tax + penalties |
| Resin Blocks (Not Sheets) | 3907.99.50.50 - "Unsaturated Polyester in Primary Form" |
Declaring as "Sheet" when it's a block → Rejection |
| Mixed Materials | 3921.19.00.90 - "Other Plastic Sheets" |
Using vague "Composite Material" → Customs Query |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Fragrant/Flexible Sheets | Provide elasticity tests. If too flexible, it may be classified as "Film" under 3920.39, which has different rates. |
| Flammable Materials | Unsaturated polyester resins are flammable. Ensure proper UN packaging and declaration for dangerous goods if applicable. |
| OEM Custom Sheets | Provide customer order + design specs to prove non-standard nature. |
| Small Sample Imports | Even samples are subject to de minimis denial. Do not rely on $800 exemption. |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.63.10.00 |
39.2% | None Specific | High tax due to 301 + Section 122 |
| 🇨🇳 China | 3920.63.10.00 |
5.0% | None | No additional surcharges |
| 🇪🇺 EU | 3920.63.00 |
4.5% | REACH Registration | Must comply with EU chemical regulations |
| 🇬🇧 UK | 3920.63.00 |
4.5% | UK REACH | Post-Brexit regulations apply |
| 🇦🇺 Australia | 3920.63.00 |
5.0% | ACCC | No surcharges |
| 🇯🇵 Japan | 3920.63.00 |
6.0% | Japan Chemical Review | No surcharges |
📌 Conclusion:
- USA is the most costly market for unsaturated polyester sheets due to aggressive tariffs.
- China, EU, and other markets have significantly lower tariffs (4.5%–6.0%).
- Strategic Recommendation: If targeting the US market, consider tariff engineering (e.g., changing product form slightly) or supply chain relocation (e.g., processing in Vietnam/Mexico) to avoid 39.2% duty.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring "Unsaturated Polyester" as "Polyester Fabric"
👉 Consequence: Incorrect HS Code (e.g., 5407) → Customs Rejection + Fine.
❌ Mistake 2: Ignoring the "Section 122" Surcharge
👉 Consequence: Underpaying 10% → Back taxes + Penalties upon audit.
❌ Mistake 3: Using "Plastic Sheet" as the Description
👉 Consequence: Customs may assign the higher 41.5% rate (3921.19.00.90) due to lack of specificity.
❌ Mistake 4: Not Providing MSDS
👉 Consequence: Delayed clearance due to hazardous material verification.
✅ Correct Approach:
"Unsaturated Polyester Sheet, Glass Fiber Reinforced, 1.5mm Thickness, Model UP-150, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency!
🎯 Remember Mantras:
🔹 "Material Precise, Form Clear, Tax Predicted!"
🔹 "US Tariff 39.2%, Think Twice Before Shipping!"
📌 Tips:
- If your product is sourced from Vietnam, Mexico, or Thailand, you may exempt from Section 301 and Section 122 tariffs.
- Consider applying for a Pre-arrival Ruling to confirm the correct HS Code before shipment.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide Product Specs + Apply for HS Code Pre-ruling
🚀 Ensure your Unsaturated Polyester Sheets clear customs smoothly, maximize profit, and minimize risk!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Deserves Precise Calculation!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。