Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures and finished products. This chapter is classified by polymer type (such as polyethylene, polyvinyl chloride, etc.) and product form (such as plates, sheets, film, foil, etc.). Heading 3920 specifically refers to plates, sheets, film and foil of non-cellular plastics, excluding cellular plastics (3921) or products combined with other materials such as reinforced, laminated, supported (3922-3925). Heading 3920 includes plates, sheets, film and foil of non-cellular plastics, not reinforced, laminated, supported or similarly combined. Its scope covers all thermoplastic or thermosetting plastics, but excludes cellular plastics (3921) and products already combined with other materials (such as 3922-3925). Under this heading, it is further subdivided by polymer type, such as polyethylene (3920.10), polypropylene (3920.20), etc. First 2 digits 39: Chapter 39, plastics and articles thereof. Digits 3-4, 20: Heading 3920, plates, sheets, film and foil of non-cellular plastics. Digits 5-6, 10: Subheading 3920.10, of polymers of ethylene. Polymers of ethylene include low-density polyethylene (LDPE), high-density polyethylene (HDPE), linear low-density polyethylene (LLDPE) and other homopolymers and copolymers. Further subdivision of subheadings depends on polymer type, such as 3920.20 for polymers of propylene, 3920.30 for polymers of styrene, etc. The goods are plates, sheets, film and foil of non-cellular plastics of polymers of ethylene, meeting the description of heading 3920, and not combined with other materials or reinforced, therefore classified under 3920.10. If they were cellular plastics, they should be classified under 3921; if reinforced or laminated, under 3922-3925. If they were other polymers such as polypropylene, they would be classified under 3920.20, so correctly distinguishing the polymer type is key.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures and finished products. This chapter is classified by polymer type (such as polyethylene, polyvinyl chloride, etc.) and product form (such as plates, sheets, film, foil, etc.). Heading 3920 specifically refers to plates, sheets, film and foil of non-cellular plastics, excluding cellular plastics (3921) or products combined with other materials such as reinforced, laminated, supported (3922-3925).
Heading
Heading 3920 includes plates, sheets, film and foil of non-cellular plastics, not reinforced, laminated, supported or similarly combined. Its scope covers all thermoplastic or thermosetting plastics, but excludes cellular plastics (3921) and products already combined with other materials (such as 3922-3925). Under this heading, it is further subdivided by polymer type, such as polyethylene (3920.10), polypropylene (3920.20), etc.
Digit Breakdown
First 2 digits 39: Chapter 39, plastics and articles thereof. Digits 3-4, 20: Heading 3920, plates, sheets, film and foil of non-cellular plastics. Digits 5-6, 10: Subheading 3920.10, of polymers of ethylene. Polymers of ethylene include low-density polyethylene (LDPE), high-density polyethylene (HDPE), linear low-density polyethylene (LLDPE) and other homopolymers and copolymers. Further subdivision of subheadings depends on polymer type, such as 3920.20 for polymers of propylene, 3920.30 for polymers of styrene, etc.
Classification Basis
The goods are plates, sheets, film and foil of non-cellular plastics of polymers of ethylene, meeting the description of heading 3920, and not combined with other materials or reinforced, therefore classified under 3920.10. If they were cellular plastics, they should be classified under 3921; if reinforced or laminated, under 3922-3925. If they were other polymers such as polypropylene, they would be classified under 3920.20, so correctly distinguishing the polymer type is key.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as polyethylene film, polyethylene sheet, etc., which should accurately reflect the material and form. Material: Clearly state it is a polymer of ethylene, such as low-density polyethylene (LDPE), high-density polyethylene (HDPE), etc., and indicate density if necessary. Appearance: Describe color, transparency, shape, etc., such as white translucent film, roll form, etc. Specifications and Dimensions: Provide thickness, width, length, etc., such as thickness 0.05mm, width 1000mm, length 2000m. Whether Cellular: Clearly declare non-cellular to avoid confusion with 3921. Whether Reinforced or Laminated: State whether it is combined with other materials or reinforced; if not reinforced, classify under 3920. Use: Briefly describe the main use, such as packaging, agricultural mulching, etc. Brand or Model: If there is a brand or model, it must be declared; if no brand, fill in 'none'. Product Name: Polyethylene film; Material: Low-density polyethylene (LDPE); Appearance: Transparent roll; Specifications and Dimensions: Thickness 0.05mm, width 1000mm, length 2000m; Whether Cellular: Non-cellular; Whether Reinforced or Laminated: Not reinforced, not laminated; Use: For packaging; Brand: None. Not indicating whether it is cellular plastic, leading to mistaken classification under 3921. Not stating whether reinforced or laminated, may be mistakenly classified under 3922-3925. Material only written as 'plastic', not specific to polymer of ethylene, affecting classification.
Product Name
The specific name of the declared goods, such as polyethylene film, polyethylene sheet, etc., which should accurately reflect the material and form.
⚠️ Writing only 'plastic film' without indicating polyethylene, or mistakenly writing 'cellular plastic'.
Material
Clearly state it is a polymer of ethylene, such as low-density polyethylene (LDPE), high-density polyethylene (HDPE), etc., and indicate density if necessary.
⚠️ Vaguely writing 'plastic' without distinguishing polyethylene from other polymers.
Appearance
Describe color, transparency, shape, etc., such as white translucent film, roll form, etc.
⚠️ Omitting appearance description, or it being inconsistent with the actual goods.
Specifications and Dimensions
Provide thickness, width, length, etc., such as thickness 0.05mm, width 1000mm, length 2000m.
⚠️ Not indicating thickness, or incorrect units.
Whether Cellular
Clearly declare non-cellular to avoid confusion with 3921.
⚠️ Not declaring, leading to classification disputes.
Whether Reinforced or Laminated
State whether it is combined with other materials or reinforced; if not reinforced, classify under 3920.
⚠️ Not stating, may be mistakenly classified under 3922-3925.
Use
Briefly describe the main use, such as packaging, agricultural mulching, etc.
⚠️ Use description too broad, such as 'industrial use'.
Brand or Model
If there is a brand or model, it must be declared; if no brand, fill in 'none'.
⚠️ Omitting brand, or incomplete model information.
Example： Product Name: Polyethylene film; Material: Low-density polyethylene (LDPE); Appearance: Transparent roll; Specifications and Dimensions: Thickness 0.05mm, width 1000mm, length 2000m; Whether Cellular: Non-cellular; Whether Reinforced or Laminated: Not reinforced, not laminated; Use: For packaging; Brand: None.
Common Mistakes：
Not indicating whether it is cellular plastic, leading to mistaken classification under 3921.
Not stating whether reinforced or laminated, may be mistakenly classified under 3922-3925.
Material only written as 'plastic', not specific to polymer of ethylene, affecting classification.
🎯 Classification Logic
Core basis for classification: 1. Material is a polymer of ethylene; 2. Form is non-cellular plates, sheets, film, foil; 3. Not reinforced, laminated, supported or similarly combined. If the above conditions are met, classify under 3920.10. Otherwise, classify under other subheadings or headings according to the specific situation. 3921.10 Cellular plastic plates, sheets, film and foil of polymers of ethylene: 3921 is cellular plastic, 3920 is non-cellular. The key difference is whether it is cellular. 3920.20 Non-cellular plastic plates, sheets, film and foil of polymers of propylene: Different material; 3920.20 is polypropylene, 3920.10 is polyethylene. 3922-3925 Other plastic plates, sheets, film and foil (reinforced, laminated, etc.): 3922-3925 includes reinforced, laminated, supported or similarly combined plastic plates, sheets, film and foil, while 3920 is not combined. 3919.10 Self-adhesive plastic plates, sheets, film and foil of polymers of ethylene: 3919 is self-adhesive plastic, 3920 is non-self-adhesive. The key difference is whether it is self-adhesive. 3901.10 Polyethylene in primary forms: 3901 is in primary forms (such as granules, powder), 3920 is semi-manufactures such as plates, sheets, film, foil. Is the material a polymer of ethylene? Is it non-cellular? Is it not reinforced or laminated? Is it in the form of plates, sheets, film or foil? Is it non-self-adhesive?
Basis
Core basis for classification: 1. Material is a polymer of ethylene; 2. Form is non-cellular plates, sheets, film, foil; 3. Not reinforced, laminated, supported or similarly combined. If the above conditions are met, classify under 3920.10. Otherwise, classify under other subheadings or headings according to the specific situation.
Confused Codes：
3921.10 - Cellular plastic plates, sheets, film and foil of polymers of ethylene
3921 is cellular plastic, 3920 is non-cellular. The key difference is whether it is cellular.
3920.20 - Non-cellular plastic plates, sheets, film and foil of polymers of propylene
Different material; 3920.20 is polypropylene, 3920.10 is polyethylene.
3922-3925 - Other plastic plates, sheets, film and foil (reinforced, laminated, etc.)
3922-3925 includes reinforced, laminated, supported or similarly combined plastic plates, sheets, film and foil, while 3920 is not combined.
3919.10 - Self-adhesive plastic plates, sheets, film and foil of polymers of ethylene
3919 is self-adhesive plastic, 3920 is non-self-adhesive. The key difference is whether it is self-adhesive.
3901.10 - Polyethylene in primary forms
3901 is in primary forms (such as granules, powder), 3920 is semi-manufactures such as plates, sheets, film, foil.
Self-Check：
✓ Is the material a polymer of ethylene?
✓ Is it non-cellular?
✓ Is it not reinforced or laminated?
✓ Is it in the form of plates, sheets, film or foil?
✓ Is it non-self-adhesive?
❓ FAQ
How to inquire about the import tariff rate for 392010? You can check through the official website of the General Administration of Customs of China or the International Trade Single Window by entering HS code 392010 to view the latest tariff rate. Tariff rates may change due to country, trade agreements, etc., and it is recommended to refer to the latest official publication. What is the difference in classification between polyethylene film and polypropylene film? Polyethylene film is classified under 3920.10, and polypropylene film under 3920.20. The materials are different, and the polymer type must be clearly identified during classification. If it is a copolymer, classify according to the main component. How to determine whether a plastic sheet or film is cellular plastic? Cellular plastic usually has a porous structure and lower density, which can be determined by appearance, density or residual blowing agent. If uncertain, refer to the production process or supplier's explanation. What regulatory conditions are required for the export of products under 392010? Generally, there are no special regulatory conditions, but export declaration requirements must be met, such as providing invoices, packing lists, contracts, etc. If endangered species or dangerous goods are involved, additional certificates are required. If polyethylene film undergoes corona treatment, does it affect classification? Corona treatment usually does not change the basic characteristics of the material, and it is still classified under 3920.10. However, if the treatment results in surface coating with other materials, it may affect classification. What is the main difference between 392010 and 392020? 392010 is of polymers of ethylene, 392020 is of polymers of propylene. The difference lies in the polymer type, and the material must be accurately provided during declaration. How to declare the HS code for polyethylene film sold via cross-border e-commerce? According to the product material and form, if it is non-cellular polyethylene film, declare 392010. Detailed product name, material, specifications, etc. must be provided to ensure accurate classification.
Q: How to inquire about the import tariff rate for 392010?
A: You can check through the official website of the General Administration of Customs of China or the International Trade Single Window by entering HS code 392010 to view the latest tariff rate. Tariff rates may change due to country, trade agreements, etc., and it is recommended to refer to the latest official publication.
Q: What is the difference in classification between polyethylene film and polypropylene film?
A: Polyethylene film is classified under 3920.10, and polypropylene film under 3920.20. The materials are different, and the polymer type must be clearly identified during classification. If it is a copolymer, classify according to the main component.
Q: How to determine whether a plastic sheet or film is cellular plastic?
A: Cellular plastic usually has a porous structure and lower density, which can be determined by appearance, density or residual blowing agent. If uncertain, refer to the production process or supplier's explanation.
Q: What regulatory conditions are required for the export of products under 392010?
A: Generally, there are no special regulatory conditions, but export declaration requirements must be met, such as providing invoices, packing lists, contracts, etc. If endangered species or dangerous goods are involved, additional certificates are required.
Q: If polyethylene film undergoes corona treatment, does it affect classification?
A: Corona treatment usually does not change the basic characteristics of the material, and it is still classified under 3920.10. However, if the treatment results in surface coating with other materials, it may affect classification.
Q: What is the main difference between 392010 and 392020?
A: 392010 is of polymers of ethylene, 392020 is of polymers of propylene. The difference lies in the polymer type, and the material must be accurately provided during declaration.
Q: How to declare the HS code for polyethylene film sold via cross-border e-commerce?
A: According to the product material and form, if it is non-cellular polyethylene film, declare 392010. Detailed product name, material, specifications, etc. must be provided to ensure accurate classification.
⚠️ 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.