Chapter 39 covers plastics and articles thereof, and is a major category divided by material in the HS classification system. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures (such as plates, sheets, film, foil, and strip), and finished articles. However, it should be noted that this chapter does not include plastic articles combined with textile materials (Chapter 59), rubber articles (Chapter 40), or mechanical appliances, etc. The notes to this chapter strictly define the scope of plastics, namely polymeric materials that can be formed by heating, molding, or similar processes. For self-adhesive plastic articles, further subdivision is required based on their shape, use, and whether they are reinforced, etc. Heading 3919 specifically covers self-adhesive plates, sheets, film, foil, tape, and other flat shapes of plastics, whether or not in rolls. These products must be self-adhesive, that is, capable of adhering to other surfaces without the need for additional adhesive. This includes products with a plastic substrate coated on one or both sides with adhesive, such as adhesive tape, labels, protective film, etc. However, it should be noted that this heading does not include self-adhesive finished plastic articles (such as sanitary ware, tableware, etc.), nor does it include self-adhesive plastic sheets in rolls exceeding 20 cm in width (which should be classified under 3919.10), nor self-adhesive plastic sheets other than rectangular (including square) shapes (classified under 3919.90). Code 391990 has 6 digits. The first 2 digits "39" represent Chapter 39: Plastics and articles thereof. Digits 3-4 "19" represent heading 3919: Self-adhesive plates, sheets, film, foil, tape and other flat shapes, of plastics. Digits 5-6 "90" represent subheading 3919.90: Other. Under heading 3919, subheading 3919.10 covers self-adhesive plates, sheets, film, foil and tape of plastics in rolls of a width not exceeding 20 cm; subheading 3919.90 covers other, including products in rolls exceeding 20 cm in width, rectangular products not in rolls, and non-rectangular products. Therefore, 391990 covers all self-adhesive flat plastic articles other than those in rolls of a width not exceeding 20 cm. The goods are self-adhesive plastic plates, sheets, film, foil, or tape, and are not products in rolls of a width not exceeding 20 cm, so they are classified under 3919.90. If the width is not exceeding 20 cm and in rolls, they should be classified under 3919.10; if they are self-adhesive finished plastic articles (such as printed plastic labels), they may be classified under Chapter 49 or Chapter 48; if they are self-adhesive cellular plastic sheets, they are still classified under 3919, but if reinforced or laminated, they may be classified under other headings. Therefore, 391990 is the residual subheading for self-adhesive flat plastic articles.
Chapter
Chapter 39 covers plastics and articles thereof, and is a major category divided by material in the HS classification system. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures (such as plates, sheets, film, foil, and strip), and finished articles. However, it should be noted that this chapter does not include plastic articles combined with textile materials (Chapter 59), rubber articles (Chapter 40), or mechanical appliances, etc. The notes to this chapter strictly define the scope of plastics, namely polymeric materials that can be formed by heating, molding, or similar processes. For self-adhesive plastic articles, further subdivision is required based on their shape, use, and whether they are reinforced, etc.
Heading
Heading 3919 specifically covers self-adhesive plates, sheets, film, foil, tape, and other flat shapes of plastics, whether or not in rolls. These products must be self-adhesive, that is, capable of adhering to other surfaces without the need for additional adhesive. This includes products with a plastic substrate coated on one or both sides with adhesive, such as adhesive tape, labels, protective film, etc. However, it should be noted that this heading does not include self-adhesive finished plastic articles (such as sanitary ware, tableware, etc.), nor does it include self-adhesive plastic sheets in rolls exceeding 20 cm in width (which should be classified under 3919.10), nor self-adhesive plastic sheets other than rectangular (including square) shapes (classified under 3919.90).
Digit Breakdown
Code 391990 has 6 digits. The first 2 digits "39" represent Chapter 39: Plastics and articles thereof. Digits 3-4 "19" represent heading 3919: Self-adhesive plates, sheets, film, foil, tape and other flat shapes, of plastics. Digits 5-6 "90" represent subheading 3919.90: Other. Under heading 3919, subheading 3919.10 covers self-adhesive plates, sheets, film, foil and tape of plastics in rolls of a width not exceeding 20 cm; subheading 3919.90 covers other, including products in rolls exceeding 20 cm in width, rectangular products not in rolls, and non-rectangular products. Therefore, 391990 covers all self-adhesive flat plastic articles other than those in rolls of a width not exceeding 20 cm.
Classification Basis
The goods are self-adhesive plastic plates, sheets, film, foil, or tape, and are not products in rolls of a width not exceeding 20 cm, so they are classified under 3919.90. If the width is not exceeding 20 cm and in rolls, they should be classified under 3919.10; if they are self-adhesive finished plastic articles (such as printed plastic labels), they may be classified under Chapter 49 or Chapter 48; if they are self-adhesive cellular plastic sheets, they are still classified under 3919, but if reinforced or laminated, they may be classified under other headings. Therefore, 391990 is the residual subheading for self-adhesive flat plastic articles.
📝 Declaration Elements
Product name: The specific name of the declared commodity, which should accurately reflect the material, shape, and use, such as "self-adhesive plastic protective film." Material: Clearly specify the type of plastic, such as polyethylene, polyvinyl chloride, polyester, etc., and it must be consistent with the customs declaration form. Shape: Describe as plate, sheet, film, foil, tape, etc., and indicate whether in rolls, width, length, etc. Self-adhesiveness: Confirm whether it is self-adhesive, that is, capable of adhering without adhesive. Specifications and dimensions: Declare width, thickness, length, etc., especially whether the width exceeds 20 cm. Use: Explain the main use, such as packaging, protection, fixing, etc. Brand and model: If there is a brand and model, they must be declared; if there is no brand, indicate "none." Packaging specifications: Such as roll packaging, sheet packaging, length per roll, quantity per package, etc. Product name: Self-adhesive plastic protective film; Material: Polyethylene; Shape: In rolls, width 30 cm; Self-adhesiveness: Yes; Specifications and dimensions: Thickness 0.05 mm, length 100 m per roll; Use: For metal surface protection; Brand: None; Model: None; Packaging specifications: Each roll individually packaged, 10 rolls/carton. Incorrectly classifying products in rolls of a width not exceeding 20 cm under 391990, when they should actually be classified under 391910. Classifying printed plastic labels under 391990; if the printed content constitutes the essential character, they may be classified under Chapter 49. Incorrectly classifying self-adhesive cellular plastic sheets under 3921; in fact, self-adhesive cellular plastics are still classified under 3919.
Product name
The specific name of the declared commodity, which should accurately reflect the material, shape, and use, such as "self-adhesive plastic protective film."
⚠️ Writing only "adhesive tape" or "plastic sheet," which is too general and does not reflect self-adhesiveness.
Material
Clearly specify the type of plastic, such as polyethylene, polyvinyl chloride, polyester, etc., and it must be consistent with the customs declaration form.
⚠️ Writing "plastic" without specificity, or incorrectly declaring it as rubber.
Shape
Describe as plate, sheet, film, foil, tape, etc., and indicate whether in rolls, width, length, etc.
⚠️ Failure to indicate rolls or width, resulting in classification errors.
Self-adhesiveness
Confirm whether it is self-adhesive, that is, capable of adhering without adhesive.
⚠️ Misreporting non-self-adhesive products as self-adhesive.
Specifications and dimensions
Declare width, thickness, length, etc., especially whether the width exceeds 20 cm.
⚠️ Failure to provide width, making it impossible to determine the subheading.
Use
Explain the main use, such as packaging, protection, fixing, etc.
⚠️ Vague description of use, such as "industrial use."
Brand and model
If there is a brand and model, they must be declared; if there is no brand, indicate "none."
⚠️ Failure to declare brand or model, affecting customs statistics.
Packaging specifications
Such as roll packaging, sheet packaging, length per roll, quantity per package, etc.
Example： Product name: Self-adhesive plastic protective film; Material: Polyethylene; Shape: In rolls, width 30 cm; Self-adhesiveness: Yes; Specifications and dimensions: Thickness 0.05 mm, length 100 m per roll; Use: For metal surface protection; Brand: None; Model: None; Packaging specifications: Each roll individually packaged, 10 rolls/carton.
Common Mistakes：
Incorrectly classifying products in rolls of a width not exceeding 20 cm under 391990, when they should actually be classified under 391910.
Classifying printed plastic labels under 391990; if the printed content constitutes the essential character, they may be classified under Chapter 49.
Incorrectly classifying self-adhesive cellular plastic sheets under 3921; in fact, self-adhesive cellular plastics are still classified under 3919.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First, confirm whether the product is made of plastic and has self-adhesive properties. Second, determine whether the shape is a flat shape such as plate, sheet, film, foil, tape, whether it is in rolls, and whether the width exceeds 20 cm. If the width is not exceeding 20 cm and it is in rolls, classify under 3919.10; otherwise classify under 3919.90. At the same time, products from other chapters must be excluded, such as self-adhesive tape of textile materials coated with plastic (Chapter 59), self-adhesive tape of rubber (Chapter 40), etc. 391910 Self-adhesive plates, sheets, film, foil and tape of plastics, in rolls of a width not exceeding 20 cm: 391910 requires a width not exceeding 20 cm and in rolls, while 391990 is other, including width exceeding 20 cm or not in rolls. 392190 Other plates, sheets, film, foil and strip of plastics (non-self-adhesive): 392190 covers non-self-adhesive plastic plates and sheets; if the product is not self-adhesive, it should be classified under 3921 rather than 3919. 482110 Printed paper labels: If the self-adhesive plastic sheet is printed and the printed content is the essential character, it may be classified under 4821, but if it is only a plastic substrate, it is classified under 3919. 580610 Self-adhesive tape of textile materials: If the self-adhesive tape has a textile material substrate, it should be classified under Chapter 58 or 59, not 3919. 400821 Self-adhesive plates and sheets of rubber: Self-adhesive products of rubber are classified under Chapter 40, while those of plastic are classified under Chapter 39; distinction should be made based on material. Is the material plastic? Does it have self-adhesive properties? Is the shape a plate, sheet, film, foil, or tape? Is it in rolls? Is the width not exceeding 20 cm? Has it been printed or combined with other materials?
Basis
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First, confirm whether the product is made of plastic and has self-adhesive properties. Second, determine whether the shape is a flat shape such as plate, sheet, film, foil, tape, whether it is in rolls, and whether the width exceeds 20 cm. If the width is not exceeding 20 cm and it is in rolls, classify under 3919.10; otherwise classify under 3919.90. At the same time, products from other chapters must be excluded, such as self-adhesive tape of textile materials coated with plastic (Chapter 59), self-adhesive tape of rubber (Chapter 40), etc.
Confused Codes：
391910 - Self-adhesive plates, sheets, film, foil and tape of plastics, in rolls of a width not exceeding 20 cm
391910 requires a width not exceeding 20 cm and in rolls, while 391990 is other, including width exceeding 20 cm or not in rolls.
392190 - Other plates, sheets, film, foil and strip of plastics (non-self-adhesive)
392190 covers non-self-adhesive plastic plates and sheets; if the product is not self-adhesive, it should be classified under 3921 rather than 3919.
482110 - Printed paper labels
If the self-adhesive plastic sheet is printed and the printed content is the essential character, it may be classified under 4821, but if it is only a plastic substrate, it is classified under 3919.
580610 - Self-adhesive tape of textile materials
If the self-adhesive tape has a textile material substrate, it should be classified under Chapter 58 or 59, not 3919.
400821 - Self-adhesive plates and sheets of rubber
Self-adhesive products of rubber are classified under Chapter 40, while those of plastic are classified under Chapter 39; distinction should be made based on material.
Self-Check：
✓ Is the material plastic?
✓ Does it have self-adhesive properties?
✓ Is the shape a plate, sheet, film, foil, or tape?
✓ Is it in rolls? Is the width not exceeding 20 cm?
✓ Has it been printed or combined with other materials?
❓ FAQ
How to determine whether self-adhesive plastic tape should be classified under 391910 or 391990? The key is width and whether it is in rolls. If the width is not exceeding 20 cm and it is in rolls, classify under 391910; if the width exceeds 20 cm, or it is not in rolls (such as in sheet form), classify under 391990. Accurate width and packaging form must be provided at declaration. Should self-adhesive plastic labels be classified under 391990 or 482110? If the label has a plastic substrate, with adhesive only on the back, and is unprinted or the printed content does not constitute the essential character, classify under 391990. If text or patterns are printed and printing is the main purpose, it may be classified under 482110 (paper labels) or 4911 (other printed matter), depending on the material and printed content. Which code should self-adhesive plastic protective film be classified under? If in rolls and width not exceeding 20 cm, classify under 391910; if width exceeds 20 cm or in sheet form, classify under 391990. At the same time, confirm that the material is plastic; if it is PE, PVC, etc., it is all classified under 3919. Should self-adhesive cellular plastic sheets be classified under 3919 or 3921? Self-adhesive cellular plastic sheets are still classified under 3919, because 3919 includes self-adhesive plastic plates, sheets, film, foil and tape, whether or not cellular. 3921 covers non-self-adhesive cellular plastic sheets. How to check the import tariff rate for 391990? Tariff rates may change. It is recommended to use the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools, enter the code and country of origin, and obtain the MFN rate, agreement rate, etc. Also pay attention to whether anti-dumping or countervailing duties are involved. What are the common reasons for rejection when declaring 391990? Common reasons for rejection include: failure to declare width, making it impossible to distinguish 391910 and 391990; material declared without specificity; failure to state self-adhesiveness; misreporting non-self-adhesive products; omission of brand or model; specifications and models inconsistent with the actual goods, etc. If self-adhesive plastic tape is used for medical purposes, is it still classified under 391990? If it is ordinary self-adhesive plastic tape, even if used for medical purposes, it is still classified under 3919. However, if it is specially designed for medical use and has been sterilized, has special coatings, etc., it may be classified under Chapter 30. Judgment should be based on the specific use and characteristics. How to declare self-adhesive plastic film exported by cross-border e-commerce small parcels? It must be declared according to the actual product name, material, and specifications; simply writing "plastic products" is not acceptable. It is recommended to provide detailed specifications such as width, length, and thickness, and confirm whether it is in rolls. If it is a small parcel, cross-border e-commerce retail export policies may apply, but classification must be accurate.
Q: How to determine whether self-adhesive plastic tape should be classified under 391910 or 391990?
A: The key is width and whether it is in rolls. If the width is not exceeding 20 cm and it is in rolls, classify under 391910; if the width exceeds 20 cm, or it is not in rolls (such as in sheet form), classify under 391990. Accurate width and packaging form must be provided at declaration.
Q: Should self-adhesive plastic labels be classified under 391990 or 482110?
A: If the label has a plastic substrate, with adhesive only on the back, and is unprinted or the printed content does not constitute the essential character, classify under 391990. If text or patterns are printed and printing is the main purpose, it may be classified under 482110 (paper labels) or 4911 (other printed matter), depending on the material and printed content.
Q: Which code should self-adhesive plastic protective film be classified under?
A: If in rolls and width not exceeding 20 cm, classify under 391910; if width exceeds 20 cm or in sheet form, classify under 391990. At the same time, confirm that the material is plastic; if it is PE, PVC, etc., it is all classified under 3919.
Q: Should self-adhesive cellular plastic sheets be classified under 3919 or 3921?
A: Self-adhesive cellular plastic sheets are still classified under 3919, because 3919 includes self-adhesive plastic plates, sheets, film, foil and tape, whether or not cellular. 3921 covers non-self-adhesive cellular plastic sheets.
Q: How to check the import tariff rate for 391990?
A: Tariff rates may change. It is recommended to use the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools, enter the code and country of origin, and obtain the MFN rate, agreement rate, etc. Also pay attention to whether anti-dumping or countervailing duties are involved.
Q: What are the common reasons for rejection when declaring 391990?
A: Common reasons for rejection include: failure to declare width, making it impossible to distinguish 391910 and 391990; material declared without specificity; failure to state self-adhesiveness; misreporting non-self-adhesive products; omission of brand or model; specifications and models inconsistent with the actual goods, etc.
Q: If self-adhesive plastic tape is used for medical purposes, is it still classified under 391990?
A: If it is ordinary self-adhesive plastic tape, even if used for medical purposes, it is still classified under 3919. However, if it is specially designed for medical use and has been sterilized, has special coatings, etc., it may be classified under Chapter 30. Judgment should be based on the specific use and characteristics.
Q: How to declare self-adhesive plastic film exported by cross-border e-commerce small parcels?
A: It must be declared according to the actual product name, material, and specifications; simply writing "plastic products" is not acceptable. It is recommended to provide detailed specifications such as width, length, and thickness, and confirm whether it is in rolls. If it is a small parcel, cross-border e-commerce retail export policies may apply, but classification must be accurate.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.