Chapter 39 covers plastics and articles thereof, and is a core chapter in the HS classification organized by material properties. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures (such as plates, sheets, film, foil, tape, and strip), and finished articles. Note, however, that this chapter does not include rubber articles (Chapter 40), leather articles (Chapter 42), or blends of textile materials and plastics (Chapters 54-55, etc.). The definition of plastics is strictly defined in the chapter notes and generally refers to polymer materials obtained through polymerization or polycondensation processes. The commodity codes in this chapter are mainly divided based on polymer type, physical form (cellular/non-cellular), and degree of processing. Heading 3920 covers plates, sheets, film, foil, and strip of other non-cellular plastics, not reinforced, laminated, supported, or similarly combined with other materials. The key here is 'non-cellular' and 'not reinforced.' If plastic plates or sheets are reinforced with glass fibers, metal foil, etc., or laminated with other materials, they may be classified under other headings (such as 3921). Under this heading, products are subdivided by polymer type, including polymers of ethylene, polymers of propylene, polymers of styrene, polymers of vinyl chloride, etc. 3920.30 specifically refers to such products made of polymers of styrene, commonly sheets of materials such as PS, ABS, SAN, etc. The first 2 digits '39' represent Chapter 39: Plastics and articles thereof. Digits 3-4 '20' represent heading 3920: plates, sheets, film, foil, and strip of other non-cellular plastics, not reinforced, laminated, supported, or similarly combined with other materials. Digits 5-6 '30' represent subheading 3920.30: of polymers of styrene. Therefore, the full meaning of 392030 is: plates, sheets, film, foil, and strip of non-cellular plastics, of polymers of styrene, not reinforced or laminated. If the product is cellular plastic, it should be classified under 3921; if it is a polymer of ethylene, under 3920.10; if it is a polymer of vinyl chloride, under 3920.40. The core reason this commodity is classified under 392030 is that the material is a polymer of styrene (such as PS, ABS, SAN), the form is non-cellular plates, sheets, film, or foil, and it is not reinforced or laminated with other materials. If it is cellular plastic, it should be classified under 3921; if it is a polymer of ethylene, under 3920.10; if it is a polymer of propylene, under 3920.20; if it is a polymer of vinyl chloride, under 3920.40. If the product has been laminated or reinforced with other materials, it may be classified under 3921. Therefore, material and physical state are the key distinctions.
Chapter
Chapter 39 covers plastics and articles thereof, and is a core chapter in the HS classification organized by material properties. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures (such as plates, sheets, film, foil, tape, and strip), and finished articles. Note, however, that this chapter does not include rubber articles (Chapter 40), leather articles (Chapter 42), or blends of textile materials and plastics (Chapters 54-55, etc.). The definition of plastics is strictly defined in the chapter notes and generally refers to polymer materials obtained through polymerization or polycondensation processes. The commodity codes in this chapter are mainly divided based on polymer type, physical form (cellular/non-cellular), and degree of processing.
Heading
Heading 3920 covers plates, sheets, film, foil, and strip of other non-cellular plastics, not reinforced, laminated, supported, or similarly combined with other materials. The key here is 'non-cellular' and 'not reinforced.' If plastic plates or sheets are reinforced with glass fibers, metal foil, etc., or laminated with other materials, they may be classified under other headings (such as 3921). Under this heading, products are subdivided by polymer type, including polymers of ethylene, polymers of propylene, polymers of styrene, polymers of vinyl chloride, etc. 3920.30 specifically refers to such products made of polymers of styrene, commonly sheets of materials such as PS, ABS, SAN, etc.
Digit Breakdown
The first 2 digits '39' represent Chapter 39: Plastics and articles thereof. Digits 3-4 '20' represent heading 3920: plates, sheets, film, foil, and strip of other non-cellular plastics, not reinforced, laminated, supported, or similarly combined with other materials. Digits 5-6 '30' represent subheading 3920.30: of polymers of styrene. Therefore, the full meaning of 392030 is: plates, sheets, film, foil, and strip of non-cellular plastics, of polymers of styrene, not reinforced or laminated. If the product is cellular plastic, it should be classified under 3921; if it is a polymer of ethylene, under 3920.10; if it is a polymer of vinyl chloride, under 3920.40.
Classification Basis
The core reason this commodity is classified under 392030 is that the material is a polymer of styrene (such as PS, ABS, SAN), the form is non-cellular plates, sheets, film, or foil, and it is not reinforced or laminated with other materials. If it is cellular plastic, it should be classified under 3921; if it is a polymer of ethylene, under 3920.10; if it is a polymer of propylene, under 3920.20; if it is a polymer of vinyl chloride, under 3920.40. If the product has been laminated or reinforced with other materials, it may be classified under 3921. Therefore, material and physical state are the key distinctions.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'polystyrene sheet,' 'ABS film,' etc., and it must be consistent with the actual goods. Material: Clearly specify the type of styrene polymer, such as PS, ABS, SAN, HIPS, etc., and indicate whether it is modified. Appearance: Describe color, shape (plate, sheet, film, foil), transparency, etc., such as 'transparent sheet.' Specifications and Dimensions: Declare thickness, width, length, etc., such as 'thickness 0.5 mm, width 1000 mm, length 2000 mm.' Whether Cellular: Declare whether it is cellular plastic; this code requires non-cellular. Whether Reinforced or Laminated: Declare whether it is reinforced, laminated, supported, or similarly combined with other materials. Use: Briefly explain the final use, such as 'used for packaging, electronic devices, advertising displays, etc.' Product Name: ABS plastic sheet; Material: acrylonitrile-butadiene-styrene copolymer (ABS); Appearance: black opaque sheet; Specifications and Dimensions: thickness 1.0 mm, width 600 mm, length 1200 mm; Whether Cellular: non-cellular; Whether Reinforced or Laminated: not reinforced, not laminated; Use: used for electronic product housings. Incorrectly classifying cellular plastic under 392030 when it should actually be classified under 3921. Failing to specify the specific polymer type, making it impossible to determine the subheading. Ignoring lamination or reinforcement, which may result in incorrect classification under 3920 instead of 3921.
Product Name
The specific name of the declared commodity, such as 'polystyrene sheet,' 'ABS film,' etc., and it must be consistent with the actual goods.
⚠️ Writing only 'plastic sheet' is too general and fails to specify the specific polymer type.
Material
Clearly specify the type of styrene polymer, such as PS, ABS, SAN, HIPS, etc., and indicate whether it is modified.
⚠️ Incorrectly writing 'plastic' or 'styrenic' without specifying the polymer.
Appearance
Describe color, shape (plate, sheet, film, foil), transparency, etc., such as 'transparent sheet.'
⚠️ Ignoring the appearance description, leading to classification disputes.
Specifications and Dimensions
Declare thickness, width, length, etc., such as 'thickness 0.5 mm, width 1000 mm, length 2000 mm.'
⚠️ Failing to indicate thickness, while thickness is the key to distinguishing plates/sheets from film/foil.
Whether Cellular
Declare whether it is cellular plastic; this code requires non-cellular.
⚠️ Incorrectly declaring a cellular product as non-cellular.
Whether Reinforced or Laminated
Declare whether it is reinforced, laminated, supported, or similarly combined with other materials.
⚠️ Failing to truthfully declare lamination, leading to incorrect classification.
Use
Briefly explain the final use, such as 'used for packaging, electronic devices, advertising displays, etc.'
⚠️ The use description is too broad and does not help with classification.
Example： Product Name: ABS plastic sheet; Material: acrylonitrile-butadiene-styrene copolymer (ABS); Appearance: black opaque sheet; Specifications and Dimensions: thickness 1.0 mm, width 600 mm, length 1200 mm; Whether Cellular: non-cellular; Whether Reinforced or Laminated: not reinforced, not laminated; Use: used for electronic product housings.
Common Mistakes：
Incorrectly classifying cellular plastic under 392030 when it should actually be classified under 3921.
Failing to specify the specific polymer type, making it impossible to determine the subheading.
Ignoring lamination or reinforcement, which may result in incorrect classification under 3920 instead of 3921.
🎯 Classification Logic
The core basis for classification is: 1) the material is a polymer of styrene; 2) the form is non-cellular plates, sheets, film, or foil; 3) it is not reinforced, laminated, supported, or similarly combined with other materials. If any of these conditions is not met, it may be classified under other headings. For example, cellular plastic is classified under 3921; if it is a polymer of ethylene, under 3920.10; if it is a polymer of propylene, under 3920.20; if it is a polymer of vinyl chloride, under 3920.40. In addition, if the product has been cut into specific shapes or further processed, it may be classified under other chapters (such as Chapter 94 furniture, Chapter 95 toys, etc.). 3921.11 Cellular plastic plates and sheets of polymers of styrene: 3921.11 is cellular plastic, while 392030 is non-cellular. The key difference is whether it is foamed. 3920.10 Non-cellular plates and sheets of polymers of ethylene: The material is different; 3920.10 is polymers of ethylene, while 392030 is polymers of styrene. 3920.20 Non-cellular plates and sheets of polymers of propylene: The material is different; 3920.20 is polymers of propylene, while 392030 is polymers of styrene. 3920.40 Non-cellular plates and sheets of polymers of vinyl chloride: The material is different; 3920.40 is polymers of vinyl chloride, while 392030 is polymers of styrene. 3921.90 Other plastic plates and sheets (reinforced or laminated): 3921.90 refers to plastic plates and sheets reinforced or laminated with other materials, while 392030 requires not reinforced and not laminated. Is the material a polymer of styrene? Is it non-cellular plastic? Is it not reinforced or laminated? Does it belong to the form of plates, sheets, film, or foil? Has it not been further processed into other articles?
Basis
The core basis for classification is: 1) the material is a polymer of styrene; 2) the form is non-cellular plates, sheets, film, or foil; 3) it is not reinforced, laminated, supported, or similarly combined with other materials. If any of these conditions is not met, it may be classified under other headings. For example, cellular plastic is classified under 3921; if it is a polymer of ethylene, under 3920.10; if it is a polymer of propylene, under 3920.20; if it is a polymer of vinyl chloride, under 3920.40. In addition, if the product has been cut into specific shapes or further processed, it may be classified under other chapters (such as Chapter 94 furniture, Chapter 95 toys, etc.).
Confused Codes：
3921.11 - Cellular plastic plates and sheets of polymers of styrene
3921.11 is cellular plastic, while 392030 is non-cellular. The key difference is whether it is foamed.
3920.10 - Non-cellular plates and sheets of polymers of ethylene
The material is different; 3920.10 is polymers of ethylene, while 392030 is polymers of styrene.
3920.20 - Non-cellular plates and sheets of polymers of propylene
The material is different; 3920.20 is polymers of propylene, while 392030 is polymers of styrene.
3920.40 - Non-cellular plates and sheets of polymers of vinyl chloride
The material is different; 3920.40 is polymers of vinyl chloride, while 392030 is polymers of styrene.
3921.90 - Other plastic plates and sheets (reinforced or laminated)
3921.90 refers to plastic plates and sheets reinforced or laminated with other materials, while 392030 requires not reinforced and not laminated.
Self-Check：
✓ Is the material a polymer of styrene?
✓ Is it non-cellular plastic?
✓ Is it not reinforced or laminated?
✓ Does it belong to the form of plates, sheets, film, or foil?
✓ Has it not been further processed into other articles?
❓ FAQ
How can it be determined whether styrene polymer plates and sheets belong to 392030? First confirm that the material is a polymer of styrene (such as PS, ABS, SAN), then confirm that the product is non-cellular plastic and is not reinforced or laminated with other materials. If so, it is classified under 392030. If it is cellular plastic, it should be classified under 3921; if it has been laminated, it may be classified under 3921. What is the difference between 392030 and 3921.11? 392030 is non-cellular styrene polymer plates and sheets, while 3921.11 is cellular styrene polymer plates and sheets. The core difference is whether it has undergone foaming treatment. Cellular plastic contains a large number of air bubbles inside, has lower density, and is usually used for insulation, cushioning packaging, etc. Which code should ABS plastic sheets be classified under? ABS belongs to polymers of styrene. If it is a non-cellular, non-reinforced, non-laminated plate or sheet, it should be classified under 392030. If it is cellular, it is classified under 3921.11. If it is laminated with other materials, it is classified under 3921.90. What specification and dimension information is required when declaring? Thickness, width, and length must be provided (or width and thickness if in roll form), usually in millimeters. Thickness is an important parameter for distinguishing plates/sheets from film/foil. Generally, thickness greater than 0.25 mm is called plate/sheet, and less than 0.25 mm is called film/foil, but for classification purposes both are classified under 3920. If styrene polymer plates or sheets have been cut into specific shapes, are they still classified under 392030? If they are only cut into rectangles (including squares) and not further processed, they are still classified under 392030. If cut into other shapes or further processed (such as drilling or bending), they may be classified under other headings or chapters, such as 3926 (other articles of plastics) or Chapter 94, etc. How can styrene polymers be distinguished from other polymers? The polymer type can be determined by analytical methods such as infrared spectroscopy (FTIR). Common styrene polymers include polystyrene (PS), acrylonitrile-butadiene-styrene copolymer (ABS), styrene-acrylonitrile copolymer (SAN), etc. The accurate material name should be provided at the time of declaration. What documents are required for importing styrene polymer plates and sheets? Basic documents such as contract, invoice, packing list, bill of lading, and certificate of origin are usually required. If anti-dumping, countervailing, or other trade measures are involved, relevant certificates are also required. For specifics, consult the local customs or a customs broker. What is the export tax rebate rate for 392030? The export tax rebate rate changes with national policy adjustments. It is recommended to check the latest rebate rate through the official website of the State Taxation Administration or the General Administration of Customs, or consult a professional customs broker. A specific value cannot be provided at present.
Q: How can it be determined whether styrene polymer plates and sheets belong to 392030?
A: First confirm that the material is a polymer of styrene (such as PS, ABS, SAN), then confirm that the product is non-cellular plastic and is not reinforced or laminated with other materials. If so, it is classified under 392030. If it is cellular plastic, it should be classified under 3921; if it has been laminated, it may be classified under 3921.
Q: What is the difference between 392030 and 3921.11?
A: 392030 is non-cellular styrene polymer plates and sheets, while 3921.11 is cellular styrene polymer plates and sheets. The core difference is whether it has undergone foaming treatment. Cellular plastic contains a large number of air bubbles inside, has lower density, and is usually used for insulation, cushioning packaging, etc.
Q: Which code should ABS plastic sheets be classified under?
A: ABS belongs to polymers of styrene. If it is a non-cellular, non-reinforced, non-laminated plate or sheet, it should be classified under 392030. If it is cellular, it is classified under 3921.11. If it is laminated with other materials, it is classified under 3921.90.
Q: What specification and dimension information is required when declaring?
A: Thickness, width, and length must be provided (or width and thickness if in roll form), usually in millimeters. Thickness is an important parameter for distinguishing plates/sheets from film/foil. Generally, thickness greater than 0.25 mm is called plate/sheet, and less than 0.25 mm is called film/foil, but for classification purposes both are classified under 3920.
Q: If styrene polymer plates or sheets have been cut into specific shapes, are they still classified under 392030?
A: If they are only cut into rectangles (including squares) and not further processed, they are still classified under 392030. If cut into other shapes or further processed (such as drilling or bending), they may be classified under other headings or chapters, such as 3926 (other articles of plastics) or Chapter 94, etc.
Q: How can styrene polymers be distinguished from other polymers?
A: The polymer type can be determined by analytical methods such as infrared spectroscopy (FTIR). Common styrene polymers include polystyrene (PS), acrylonitrile-butadiene-styrene copolymer (ABS), styrene-acrylonitrile copolymer (SAN), etc. The accurate material name should be provided at the time of declaration.
Q: What documents are required for importing styrene polymer plates and sheets?
A: Basic documents such as contract, invoice, packing list, bill of lading, and certificate of origin are usually required. If anti-dumping, countervailing, or other trade measures are involved, relevant certificates are also required. For specifics, consult the local customs or a customs broker.
Q: What is the export tax rebate rate for 392030?
A: The export tax rebate rate changes with national policy adjustments. It is recommended to check the latest rebate rate through the official website of the State Taxation Administration or the General Administration of Customs, or consult a professional customs broker. A specific value cannot be provided at present.
⚠️ 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.