Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished products. This chapter classifies plastics according to their chemical composition (such as polymer type) and physical form (such as plates, sheets, film, foil, etc.). Heading 3920 specifically covers plates, sheets, film, foil and strip of non-cellular plastics, excluding primary forms or waste and scrap. Heading 3920 covers plates, sheets, film, foil and strip of non-cellular plastics, whether or not surface-worked, cut into rectangles or other shapes, but not more specifically named in other headings. This heading does not cover cellular plastics (3921) or articles combined with other materials (such as Chapter 40, Chapter 48, etc.). First 2 digits 39: represents Chapter 39 'Plastics and articles thereof'. Digits 3-4, 20: represents heading 3920 'Other plates, sheets, film, foil and strip, of non-cellular plastics'. Digits 5-6: subheading division, where 392020 denotes 'of polymers of propylene', i.e., plates, sheets, film, foil of non-cellular plastics made from propylene homopolymers or copolymers. Subheadings are further subdivided according to whether reinforced, laminated, supported, etc., but 392020 itself is not further subdivided. The goods are plates, sheets, film, foil of non-cellular plastics of polymers of propylene, meeting the description of heading 3920, and the material is a polymer of propylene, therefore classified under 392020. If cellular plastic, classified under 3921; if polymer of ethylene, classified under 392010; if combined with other materials, may be classified under other chapters.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished products. This chapter classifies plastics according to their chemical composition (such as polymer type) and physical form (such as plates, sheets, film, foil, etc.). Heading 3920 specifically covers plates, sheets, film, foil and strip of non-cellular plastics, excluding primary forms or waste and scrap.
Heading
Heading 3920 covers plates, sheets, film, foil and strip of non-cellular plastics, whether or not surface-worked, cut into rectangles or other shapes, but not more specifically named in other headings. This heading does not cover cellular plastics (3921) or articles combined with other materials (such as Chapter 40, Chapter 48, etc.).
Digit Breakdown
First 2 digits 39: represents Chapter 39 'Plastics and articles thereof'. Digits 3-4, 20: represents heading 3920 'Other plates, sheets, film, foil and strip, of non-cellular plastics'. Digits 5-6: subheading division, where 392020 denotes 'of polymers of propylene', i.e., plates, sheets, film, foil of non-cellular plastics made from propylene homopolymers or copolymers. Subheadings are further subdivided according to whether reinforced, laminated, supported, etc., but 392020 itself is not further subdivided.
Classification Basis
The goods are plates, sheets, film, foil of non-cellular plastics of polymers of propylene, meeting the description of heading 3920, and the material is a polymer of propylene, therefore classified under 392020. If cellular plastic, classified under 3921; if polymer of ethylene, classified under 392010; if combined with other materials, may be classified under other chapters.
📝 Declaration Elements
Product name: Fill in the standard name of the commodity, such as 'polypropylene film' or 'propylene polymer sheet'. Material: Specifically indicate the type of propylene polymer, such as polypropylene homopolymer, polypropylene copolymer, etc. Appearance: Describe the shape (plate, sheet, film, foil), color, transparency, etc. Specifications and dimensions: Fill in thickness, width, length, etc.; for film, thickness must be indicated. Whether cellular: Clearly declare whether it is cellular plastic; cellular plastics are classified under 3921. Whether reinforced, laminated or supported: State whether combined with other materials or reinforced, affecting subheading subdivision. Use: Fill in the main use, such as packaging, printing, electronics, etc. Product name: Polypropylene film; Material: Polypropylene homopolymer; Appearance: Transparent, colorless, roll form; Specifications and dimensions: Thickness 0.02mm, width 500mm; Whether cellular: No; Whether reinforced, laminated or supported: Not reinforced, not laminated, no support; Use: For food packaging. Mistakenly declaring cellular plastic as 392020, when it should actually be classified under 3921. Failing to indicate the type of propylene polymer, leading to confusion with polymers of ethylene. Neglecting thickness description, which may affect the distinction between plates, sheets and film.
Product name
Fill in the standard name of the commodity, such as 'polypropylene film' or 'propylene polymer sheet'.
⚠️ Incorrectly using general names such as 'plastic sheet' without indicating the material is a polymer of propylene.
Material
Specifically indicate the type of propylene polymer, such as polypropylene homopolymer, polypropylene copolymer, etc.
⚠️ Writing only 'plastic' without specifying it as a polymer of propylene, leading to classification errors.
Appearance
Describe the shape (plate, sheet, film, foil), color, transparency, etc.
⚠️ Neglecting to describe features affecting classification such as whether transparent or glossy.
Specifications and dimensions
Fill in thickness, width, length, etc.; for film, thickness must be indicated.
⚠️ Failing to provide thickness, making it impossible to determine whether it is 'film' or 'sheet'.
Whether cellular
Clearly declare whether it is cellular plastic; cellular plastics are classified under 3921.
⚠️ Failing to declare, mistakenly classifying cellular plastic under 3920.
Whether reinforced, laminated or supported
State whether combined with other materials or reinforced, affecting subheading subdivision.
⚠️ Failing to state, leading to incorrect subheading classification.
Use
Fill in the main use, such as packaging, printing, electronics, etc.
⚠️ Use description too broad, such as 'industrial use', which does not help classification.
Example： Product name: Polypropylene film; Material: Polypropylene homopolymer; Appearance: Transparent, colorless, roll form; Specifications and dimensions: Thickness 0.02mm, width 500mm; Whether cellular: No; Whether reinforced, laminated or supported: Not reinforced, not laminated, no support; Use: For food packaging.
Common Mistakes：
Mistakenly declaring cellular plastic as 392020, when it should actually be classified under 3921.
Failing to indicate the type of propylene polymer, leading to confusion with polymers of ethylene.
Neglecting thickness description, which may affect the distinction between plates, sheets and film.
🎯 Classification Logic
The classification basis is the 'Import and Export Tariff' and the 'HS Explanatory Notes'. Core determinations: 1) Material is a polymer of propylene; 2) Non-cellular plastic; 3) Form is plate, sheet, film, foil; 4) Not more specifically named in other headings. Comprehensive judgment is required based on composition, processing technology, use, etc. 392010 Plates, sheets, film, foil of non-cellular plastics of polymers of ethylene: Material is a polymer of ethylene, whereas 392020 is a polymer of propylene. 3921 Plates, sheets, film, foil of cellular plastics: 3921 is cellular plastic, 3920 is non-cellular plastic. 392030 Plates, sheets, film, foil of non-cellular plastics of polymers of styrene: Material is a polymer of styrene, different from polymer of propylene. 3925 Other articles of plastics: 3925 is builders' ware of plastics, etc., 3920 is semi-manufactures in the form of plates, sheets, film, foil. Is the material a polymer of propylene? Is it non-cellular plastic? Is the form plate, sheet, film, foil? Is it not reinforced, laminated or supported? Is it not combined with other materials?
Basis
The classification basis is the 'Import and Export Tariff' and the 'HS Explanatory Notes'. Core determinations: 1) Material is a polymer of propylene; 2) Non-cellular plastic; 3) Form is plate, sheet, film, foil; 4) Not more specifically named in other headings. Comprehensive judgment is required based on composition, processing technology, use, etc.
Confused Codes：
392010 - Plates, sheets, film, foil of non-cellular plastics of polymers of ethylene
Material is a polymer of ethylene, whereas 392020 is a polymer of propylene.
3921 - Plates, sheets, film, foil of cellular plastics
3921 is cellular plastic, 3920 is non-cellular plastic.
392030 - Plates, sheets, film, foil of non-cellular plastics of polymers of styrene
Material is a polymer of styrene, different from polymer of propylene.
3925 - Other articles of plastics
3925 is builders' ware of plastics, etc., 3920 is semi-manufactures in the form of plates, sheets, film, foil.
Self-Check：
✓ Is the material a polymer of propylene?
✓ Is it non-cellular plastic?
✓ Is the form plate, sheet, film, foil?
✓ Is it not reinforced, laminated or supported?
✓ Is it not combined with other materials?
❓ FAQ
How to check the import tariff rate for 392020? It can be checked through the General Administration of Customs website, China International Trade Single Window, or the 'Import and Export Tariff'. Rates vary by country, trade agreements, etc.; it is recommended to refer to the latest tariff. Which code should cellular plastic of polymers of propylene be classified under? Cellular plastics are classified under 3921, with specific subheadings determined by material and form, e.g., 392111 is cellular plastic of polymers of styrene. What is the main difference between 392020 and 392010? 392020 is material of polymers of propylene, 392010 is polymers of ethylene. Accurate distinction based on polymer type is required for classification. Is thickness required for declaration? Yes, thickness is an important indicator for distinguishing plates, sheets, film and foil. Typically film thickness is less than 1mm, while plates are thicker. It should be accurately provided during declaration. If polypropylene film undergoes corona treatment, does it affect classification? Corona treatment is a surface treatment that does not change the material or basic form, and it remains classified under 392020. However, if combined with other materials, the classification may change. Are there further subdivisions under 392020? Under 392020, there are further subdivisions based on whether reinforced, laminated, supported, etc., such as 39202010 for not reinforced, etc., and 39202090 for other. The appropriate one should be selected based on actual conditions during declaration. For cross-border e-commerce sales of polypropylene film, how to determine the HS code? Based on material, form, whether cellular, etc., determine classification under 392020. It is recommended to consult a professional customs broker or use the customs classification advance ruling service. What are the consequences of misclassification? It may lead to incorrect tariffs and regulatory conditions, resulting in supplementary duties, fines, or even administrative penalties. It is recommended to declare truthfully and apply for advance classification if necessary.
Q: How to check the import tariff rate for 392020?
A: It can be checked through the General Administration of Customs website, China International Trade Single Window, or the 'Import and Export Tariff'. Rates vary by country, trade agreements, etc.; it is recommended to refer to the latest tariff.
Q: Which code should cellular plastic of polymers of propylene be classified under?
A: Cellular plastics are classified under 3921, with specific subheadings determined by material and form, e.g., 392111 is cellular plastic of polymers of styrene.
Q: What is the main difference between 392020 and 392010?
A: 392020 is material of polymers of propylene, 392010 is polymers of ethylene. Accurate distinction based on polymer type is required for classification.
Q: Is thickness required for declaration?
A: Yes, thickness is an important indicator for distinguishing plates, sheets, film and foil. Typically film thickness is less than 1mm, while plates are thicker. It should be accurately provided during declaration.
Q: If polypropylene film undergoes corona treatment, does it affect classification?
A: Corona treatment is a surface treatment that does not change the material or basic form, and it remains classified under 392020. However, if combined with other materials, the classification may change.
Q: Are there further subdivisions under 392020?
A: Under 392020, there are further subdivisions based on whether reinforced, laminated, supported, etc., such as 39202010 for not reinforced, etc., and 39202090 for other. The appropriate one should be selected based on actual conditions during declaration.
Q: For cross-border e-commerce sales of polypropylene film, how to determine the HS code?
A: Based on material, form, whether cellular, etc., determine classification under 392020. It is recommended to consult a professional customs broker or use the customs classification advance ruling service.
Q: What are the consequences of misclassification?
A: It may lead to incorrect tariffs and regulatory conditions, resulting in supplementary duties, fines, or even administrative penalties. It is recommended to declare truthfully and apply for advance classification if necessary.
⚠️ 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.