Chapter 39 covers plastics and articles thereof, including polymers in primary forms, semi-manufactures, waste and scrap, and certain articles. This chapter classifies products based on the chemical structure of plastics, their physical form (such as plates, sheets, film, foil, strips, etc.), and the stage of processing. Heading 3920 falls under the category of 'Plates, sheets, film, foil and strip of non-cellular plastics' within this chapter, and is an important heading for plastic semi-manufactures. Heading 3920 covers all plates, sheets, film, foil and strip of non-cellular plastics, whether or not surface-worked or cut into rectangles, but not further worked under other headings. It is further subdivided by polymer type, with 392043 specifically referring to rigid plates, sheets, film and foil of polymers of vinyl chloride, i.e., PVC products that are unplasticized or have extremely low plasticizer content. The first 2 digits '39' represent Chapter 39, Plastics and articles thereof. Digits 3-4, '20', represent heading 3920, i.e., plates, sheets, film, foil and strip of non-cellular plastics. Digits 5-6, '43', represent the subheading for of polymers of vinyl chloride. Subheading 392043 is further limited to 'rigid', meaning the product cannot be bent by hand at room temperature or can only be bent slightly, typically with a plasticizer content not exceeding 5%. The full code 39204300 denotes rigid plates, sheets, film and foil of polymers of vinyl chloride. This commodity is classified under 392043 rather than 392010 (of polymers of ethylene) or 392049 (of other polymers of vinyl chloride) because its material is a polymer of vinyl chloride and it is rigid. It differs from 3921 (cellular plastic plates and sheets) in that it is non-cellular; it differs from 3926 (other articles of plastics) in that it has not gone beyond the primary form of plates, sheets, film or foil and has not been further worked into specific articles.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, semi-manufactures, waste and scrap, and certain articles. This chapter classifies products based on the chemical structure of plastics, their physical form (such as plates, sheets, film, foil, strips, etc.), and the stage of processing. Heading 3920 falls under the category of 'Plates, sheets, film, foil and strip of non-cellular plastics' within this chapter, and is an important heading for plastic semi-manufactures.
Heading
Heading 3920 covers all plates, sheets, film, foil and strip of non-cellular plastics, whether or not surface-worked or cut into rectangles, but not further worked under other headings. It is further subdivided by polymer type, with 392043 specifically referring to rigid plates, sheets, film and foil of polymers of vinyl chloride, i.e., PVC products that are unplasticized or have extremely low plasticizer content.
Digit Breakdown
The first 2 digits '39' represent Chapter 39, Plastics and articles thereof. Digits 3-4, '20', represent heading 3920, i.e., plates, sheets, film, foil and strip of non-cellular plastics. Digits 5-6, '43', represent the subheading for of polymers of vinyl chloride. Subheading 392043 is further limited to 'rigid', meaning the product cannot be bent by hand at room temperature or can only be bent slightly, typically with a plasticizer content not exceeding 5%. The full code 39204300 denotes rigid plates, sheets, film and foil of polymers of vinyl chloride.
Classification Basis
This commodity is classified under 392043 rather than 392010 (of polymers of ethylene) or 392049 (of other polymers of vinyl chloride) because its material is a polymer of vinyl chloride and it is rigid. It differs from 3921 (cellular plastic plates and sheets) in that it is non-cellular; it differs from 3926 (other articles of plastics) in that it has not gone beyond the primary form of plates, sheets, film or foil and has not been further worked into specific articles.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as 'rigid PVC board', 'PVC rigid sheet', etc., which must be consistent with the actual goods. Material: Clearly identify as a polymer of vinyl chloride, such as polyvinyl chloride (PVC), and indicate whether other copolymer components are present. Appearance: Describe the shape (plate, sheet, film, foil), dimensions (length, width, thickness), color, whether in rolls, etc. Whether rigid: Declare whether it is rigid, i.e., whether the plasticizer content is below 5%, or whether it can be bent by hand. Plasticizer content: If rigid, the plasticizer content is typically ≤5%, and a specific percentage must be provided or a declaration of 'no plasticizer' made. Use: Explain the main use, such as construction, packaging, advertising, etc., to help confirm classification. Specifications: Provide specific dimensions, such as thickness, width, length, whether cut into rectangles, etc. Brand or model: If there is a brand or model, it must be declared; if no brand, fill in 'none'. Product name: Rigid PVC board; Material: Polyvinyl chloride (homopolymer); Appearance: White opaque rectangular board, length 200cm, width 100cm, thickness 2mm; Whether rigid: Yes; Plasticizer content: 0%; Use: Construction formwork; Specifications: 200cm×100cm×2mm; Brand: None. Confusing rigid with flexible, failing to provide proof of plasticizer content. Mistakenly classifying foam PVC board under 392043, when it should actually be classified under 3921. Failing to indicate whether cut into rectangles; if further processed, it may be classified under other headings.
Product name
The specific name of the declared commodity, such as 'rigid PVC board', 'PVC rigid sheet', etc., which must be consistent with the actual goods.
⚠️ Mistakenly declaring as 'PVC flexible board' or 'PVC foam board', leading to classification errors.
Material
Clearly identify as a polymer of vinyl chloride, such as polyvinyl chloride (PVC), and indicate whether other copolymer components are present.
⚠️ Writing only 'plastic' or 'PVC' without distinguishing homopolymer or copolymer.
Appearance
Describe the shape (plate, sheet, film, foil), dimensions (length, width, thickness), color, whether in rolls, etc.
⚠️ Omitting thickness or dimensions, making it impossible to determine rigidity.
Whether rigid
Declare whether it is rigid, i.e., whether the plasticizer content is below 5%, or whether it can be bent by hand.
⚠️ Mistakenly declaring semi-rigid as rigid, or failing to provide the basis for judgment.
Plasticizer content
If rigid, the plasticizer content is typically ≤5%, and a specific percentage must be provided or a declaration of 'no plasticizer' made.
⚠️ Failing to provide content, or mistakenly declaring 'contains no plasticizer' when it actually does.
Use
Explain the main use, such as construction, packaging, advertising, etc., to help confirm classification.
⚠️ Use description too broad, such as 'industrial use'.
Specifications
Provide specific dimensions, such as thickness, width, length, whether cut into rectangles, etc.
⚠️ Failing to indicate whether cut, affecting whether it is classified under 3920.
Brand or model
If there is a brand or model, it must be declared; if no brand, fill in 'none'.
⚠️ Omitting brand, resulting in inability to match during inspection.
Confusing rigid with flexible, failing to provide proof of plasticizer content.
Mistakenly classifying foam PVC board under 392043, when it should actually be classified under 3921.
Failing to indicate whether cut into rectangles; if further processed, it may be classified under other headings.
🎯 Classification Logic
Core basis for classification: 1) The material is a polymer of vinyl chloride, which must be confirmed through chemical composition analysis; 2) Non-cellular plastic, i.e., not foamed; 3) Rigid, with plasticizer content ≤5% or judged according to GB/T 8814 standard; 4) Shape is plate, sheet, film or foil, not exceeding the scope of heading 3920; 5) Not worked under other headings, such as not combined with other materials or made into specific articles. 392010 Plates, sheets, film and foil of polymers of ethylene: Material is a polymer of ethylene, such as PE, EVA, rather than a polymer of vinyl chloride. Can be distinguished by infrared spectroscopy. 392049 Plates, sheets, film and foil of other polymers of vinyl chloride: Also a polymer of vinyl chloride, but flexible, with plasticizer content >5%, or semi-rigid. 392112 Plates, sheets, film and foil of cellular polymers of vinyl chloride: Cellular plastic, foamed, low density, with air cells. 392690 Other articles of plastics: Already further worked into specific articles, such as plastic gaskets, labels, etc., beyond the scope of plates, sheets, film and foil. 391990 Other self-adhesive plates, sheets, film and foil of plastics: Although plastic plates and sheets, they are self-adhesive and classified under 3919, not 3920. Is the material a polymer of vinyl chloride? Is it non-cellular plastic? Is it rigid (plasticizer ≤5%)? Does it not exceed the shape of plates, sheets, film and foil? Has it not been worked under other headings?
Basis
Core basis for classification: 1) The material is a polymer of vinyl chloride, which must be confirmed through chemical composition analysis; 2) Non-cellular plastic, i.e., not foamed; 3) Rigid, with plasticizer content ≤5% or judged according to GB/T 8814 standard; 4) Shape is plate, sheet, film or foil, not exceeding the scope of heading 3920; 5) Not worked under other headings, such as not combined with other materials or made into specific articles.
Confused Codes：
392010 - Plates, sheets, film and foil of polymers of ethylene
Material is a polymer of ethylene, such as PE, EVA, rather than a polymer of vinyl chloride. Can be distinguished by infrared spectroscopy.
392049 - Plates, sheets, film and foil of other polymers of vinyl chloride
Also a polymer of vinyl chloride, but flexible, with plasticizer content >5%, or semi-rigid.
392112 - Plates, sheets, film and foil of cellular polymers of vinyl chloride
Cellular plastic, foamed, low density, with air cells.
392690 - Other articles of plastics
Already further worked into specific articles, such as plastic gaskets, labels, etc., beyond the scope of plates, sheets, film and foil.
391990 - Other self-adhesive plates, sheets, film and foil of plastics
Although plastic plates and sheets, they are self-adhesive and classified under 3919, not 3920.
Self-Check：
✓ Is the material a polymer of vinyl chloride?
✓ Is it non-cellular plastic?
✓ Is it rigid (plasticizer ≤5%)?
✓ Does it not exceed the shape of plates, sheets, film and foil?
✓ Has it not been worked under other headings?
❓ FAQ
How to determine whether a PVC board is rigid? Rigid PVC typically has a plasticizer content not exceeding 5% and cannot be bent by hand at room temperature or can only be bent slightly. Reference can be made to the GB/T 8814 standard, or the plasticizer content can be tested in a laboratory. If the content exceeds the limit, it should be classified under 392049. Is there a difference in classification between PVC rigid sheet and PVC rigid board? There is no difference; both are classified under 392043. 'Plates, sheets, film and foil' in the HS code do not distinguish thickness, as long as they meet the requirements of rigid, non-cellular, and polymer of vinyl chloride. However, if the thickness exceeds 1mm, it is usually called a board, which does not affect classification. If the PVC board has a surface coating, does it affect classification? If the coating is only protective or decorative and does not change the essential character, it is still classified under 392043. However, if the coating is of another material and constitutes the essential character, it may be classified under other headings, such as 3919 (self-adhesive) or 3921 (cellular). Can rigid boards made from recycled PVC be classified under 392043? Yes, as long as the material is a polymer of vinyl chloride and meets the conditions of being rigid and non-cellular. However, note that if it is waste and scrap that is recycled, re-pelletized and then made into boards, it is still classified under 392043. If it is the waste and scrap itself, it is classified under 3915. How to distinguish 392043 from 392049? The key difference lies in plasticizer content: 392043 is rigid, with plasticizer ≤5%; 392049 is flexible, with plasticizer >5%. When declaring, a test report or declaration of plasticizer content must be provided. Is PVC rigid board still classified under 392043 after being cut into specific shapes? If only cut into rectangles, it is still classified under 392043. However, if further processed into non-rectangular shapes (such as circular, irregular), and has a specific use, it may be classified under 3926. If cut for use as specific machine parts, it is classified according to machine parts. What declaration elements are required for importing PVC rigid board? Product name, material, appearance, whether rigid, plasticizer content, use, specifications, brand, etc. are required. Among these, plasticizer content and whether rigid are key, and it is recommended to attach a test report. How to inquire about the tax rate for HS code 392043? It can be inquired through the official website of the General Administration of Customs, China International Trade Single Window, or third-party inquiry platforms by entering the code and country of origin. Tax rates change with free trade agreements and policy adjustments, and the latest published rates should be used.
Q: How to determine whether a PVC board is rigid?
A: Rigid PVC typically has a plasticizer content not exceeding 5% and cannot be bent by hand at room temperature or can only be bent slightly. Reference can be made to the GB/T 8814 standard, or the plasticizer content can be tested in a laboratory. If the content exceeds the limit, it should be classified under 392049.
Q: Is there a difference in classification between PVC rigid sheet and PVC rigid board?
A: There is no difference; both are classified under 392043. 'Plates, sheets, film and foil' in the HS code do not distinguish thickness, as long as they meet the requirements of rigid, non-cellular, and polymer of vinyl chloride. However, if the thickness exceeds 1mm, it is usually called a board, which does not affect classification.
Q: If the PVC board has a surface coating, does it affect classification?
A: If the coating is only protective or decorative and does not change the essential character, it is still classified under 392043. However, if the coating is of another material and constitutes the essential character, it may be classified under other headings, such as 3919 (self-adhesive) or 3921 (cellular).
Q: Can rigid boards made from recycled PVC be classified under 392043?
A: Yes, as long as the material is a polymer of vinyl chloride and meets the conditions of being rigid and non-cellular. However, note that if it is waste and scrap that is recycled, re-pelletized and then made into boards, it is still classified under 392043. If it is the waste and scrap itself, it is classified under 3915.
Q: How to distinguish 392043 from 392049?
A: The key difference lies in plasticizer content: 392043 is rigid, with plasticizer ≤5%; 392049 is flexible, with plasticizer >5%. When declaring, a test report or declaration of plasticizer content must be provided.
Q: Is PVC rigid board still classified under 392043 after being cut into specific shapes?
A: If only cut into rectangles, it is still classified under 392043. However, if further processed into non-rectangular shapes (such as circular, irregular), and has a specific use, it may be classified under 3926. If cut for use as specific machine parts, it is classified according to machine parts.
Q: What declaration elements are required for importing PVC rigid board?
A: Product name, material, appearance, whether rigid, plasticizer content, use, specifications, brand, etc. are required. Among these, plasticizer content and whether rigid are key, and it is recommended to attach a test report.
Q: How to inquire about the tax rate for HS code 392043?
A: It can be inquired through the official website of the General Administration of Customs, China International Trade Single Window, or third-party inquiry platforms by entering the code and country of origin. Tax rates change with free trade agreements and policy adjustments, and the latest published rates should be used.
⚠️ 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.