Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic rubber, semi-finished products and finished products. This chapter classifies plastics according to their source, processing method and use, and is an important chapter for chemical products in international trade. Heading 3920 includes all plates, sheets, film, foil and strip of non-cellular plastics, whether or not surface-worked or cut into rectangles, but not further worked in other chapters. The first 2 digits 39 represent plastics and articles thereof; digits 3-4, 20, indicate plates, sheets, film, foil and strip of non-cellular plastics; digits 5-6, 59, further subdivide into plates, sheets, film and foil of other acrylic polymers, i.e. products of acrylic polymers other than polymethyl methacrylate. The goods are plates, sheets, film and foil made of acrylic polymers, non-cellular and not reinforced, meeting the description of heading 3920. Since there are many types of acrylic polymers, all except polymethyl methacrylate are classified under 392059, distinguishing them from other plastic materials.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic rubber, semi-finished products and finished products. This chapter classifies plastics according to their source, processing method and use, and is an important chapter for chemical products in international trade.
Heading
Heading 3920 includes all plates, sheets, film, foil and strip of non-cellular plastics, whether or not surface-worked or cut into rectangles, but not further worked in other chapters.
Digit Breakdown
The first 2 digits 39 represent plastics and articles thereof; digits 3-4, 20, indicate plates, sheets, film, foil and strip of non-cellular plastics; digits 5-6, 59, further subdivide into plates, sheets, film and foil of other acrylic polymers, i.e. products of acrylic polymers other than polymethyl methacrylate.
Classification Basis
The goods are plates, sheets, film and foil made of acrylic polymers, non-cellular and not reinforced, meeting the description of heading 3920. Since there are many types of acrylic polymers, all except polymethyl methacrylate are classified under 392059, distinguishing them from other plastic materials.
📝 Declaration Elements
Product name: The specific name of the declared goods, such as acrylate copolymer sheet. Composition: List the polymer types and contents, such as butyl acrylate 80%, styrene 20%. Appearance: Describe color, shape, transparency, etc., such as transparent rectangular sheet. Specifications: Thickness, width, length, etc., such as thickness 0.5 mm, width 1 m, length 2 m. Whether cellular: Declare whether it is cellular plastic, such as non-cellular. Whether reinforced: State whether it is reinforced by combination with other materials. Use: Such as for advertising boards, protective covers, etc. Product name: acrylate copolymer sheet; Composition: butyl acrylate 70%, methyl methacrylate 30%; Appearance: transparent rectangular sheet; Specifications: thickness 2 mm, width 1.2 m, length 2.4 m; Whether cellular: non-cellular; Whether reinforced: not reinforced; Use: for advertising display boards. Mistakenly classifying polymethyl methacrylate under 392059, when it should actually be classified under 392051. Failing to distinguish between cellular and non-cellular, resulting in incorrect classification. Ignoring reinforcing materials; if reinforced, it may be classified under 3921.
Product name
The specific name of the declared goods, such as acrylate copolymer sheet.
⚠️ Incorrectly declaring as polymethyl methacrylate sheet.
Composition
List the polymer types and contents, such as butyl acrylate 80%, styrene 20%.
⚠️ Writing only acrylic polymer without specifying the specific monomers.
Appearance
Describe color, shape, transparency, etc., such as transparent rectangular sheet.
⚠️ Omitting size or shape description.
Specifications
Thickness, width, length, etc., such as thickness 0.5 mm, width 1 m, length 2 m.
⚠️ Not indicating units or writing only dimensions.
Whether cellular
Declare whether it is cellular plastic, such as non-cellular.
⚠️ Confusing cellular with non-cellular.
Whether reinforced
State whether it is reinforced by combination with other materials.
⚠️ Failing to declare reinforcing materials.
Use
Such as for advertising boards, protective covers, etc.
⚠️ Use description is too broad.
Example： Product name: acrylate copolymer sheet; Composition: butyl acrylate 70%, methyl methacrylate 30%; Appearance: transparent rectangular sheet; Specifications: thickness 2 mm, width 1.2 m, length 2.4 m; Whether cellular: non-cellular; Whether reinforced: not reinforced; Use: for advertising display boards.
Common Mistakes：
Mistakenly classifying polymethyl methacrylate under 392059, when it should actually be classified under 392051.
Failing to distinguish between cellular and non-cellular, resulting in incorrect classification.
Ignoring reinforcing materials; if reinforced, it may be classified under 3921.
🎯 Classification Logic
The classification basis is the notes to Chapter 39 and subheading texts of the Import and Export Tariff. Key points: 1) the material is an acrylic polymer; 2) the form is plates, sheets, film or foil; 3) non-cellular; 4) not reinforced; 5) not combined with other materials. If these are met, it is classified under 392059. 392051 Plates, sheets, film and foil of polymethyl methacrylate: It applies only to polymethyl methacrylate homopolymer, while 392059 covers other acrylic polymers. 392010 Plates, sheets, film and foil of polymers of ethylene: The material is a polymer of ethylene, not an acrylic polymer. 392190 Other plates, sheets, film and foil of plastics: It is used for reinforced, laminated or cellular plastics, while 392059 is non-cellular and non-reinforced. 391990 Other self-adhesive plates, sheets, film and foil of plastics: Self-adhesive products are classified under 3919, while non-self-adhesive products are classified under 3920. Is it an acrylic polymer? Is it non-cellular? Is it not reinforced? Is it not combined with other materials? Is it non-self-adhesive?
Basis
The classification basis is the notes to Chapter 39 and subheading texts of the Import and Export Tariff. Key points: 1) the material is an acrylic polymer; 2) the form is plates, sheets, film or foil; 3) non-cellular; 4) not reinforced; 5) not combined with other materials. If these are met, it is classified under 392059.
Confused Codes：
392051 - Plates, sheets, film and foil of polymethyl methacrylate
It applies only to polymethyl methacrylate homopolymer, while 392059 covers other acrylic polymers.
392010 - Plates, sheets, film and foil of polymers of ethylene
The material is a polymer of ethylene, not an acrylic polymer.
392190 - Other plates, sheets, film and foil of plastics
It is used for reinforced, laminated or cellular plastics, while 392059 is non-cellular and non-reinforced.
391990 - Other self-adhesive plates, sheets, film and foil of plastics
Self-adhesive products are classified under 3919, while non-self-adhesive products are classified under 3920.
Self-Check：
✓ Is it an acrylic polymer?
✓ Is it non-cellular?
✓ Is it not reinforced?
✓ Is it not combined with other materials?
✓ Is it non-self-adhesive?
❓ FAQ
How can it be determined whether an acrylic polymer sheet belongs to 392059? First confirm that the material is an acrylic polymer (other than polymethyl methacrylate homopolymer), in the form of plates, sheets, film or foil, non-cellular, not reinforced, not combined and non-self-adhesive; then it is classified under 392059. What is the main difference between 392059 and 392051? 392051 specifically refers to plates, sheets, film and foil made of polymethyl methacrylate (PMMA) homopolymer, while 392059 covers other acrylic polymers, such as acrylate copolymers. If an acrylic sheet is reinforced, under which code should it be classified? If reinforced (such as glass fiber reinforced), it should be classified under 3921, with the specific subheading determined according to the reinforcing material. Where should cellular acrylic sheets be classified? Cellular plastics are classified under 3921, specifically 39211. Under which code should self-adhesive acrylic film be classified? Self-adhesive plates, sheets, film and foil of plastics are classified under 3919, not 3920. How should the composition be filled in when declaring? All monomers and contents should be listed, such as butyl acrylate 70%, methyl methacrylate 30%. How can the import tariff rate for 392059 be checked? It can be checked in the Import and Export Tariff of the People's Republic of China or on the website of the General Administration of Customs. Tariff rates may change, so the latest version shall prevail.
Q: How can it be determined whether an acrylic polymer sheet belongs to 392059?
A: First confirm that the material is an acrylic polymer (other than polymethyl methacrylate homopolymer), in the form of plates, sheets, film or foil, non-cellular, not reinforced, not combined and non-self-adhesive; then it is classified under 392059.
Q: What is the main difference between 392059 and 392051?
A: 392051 specifically refers to plates, sheets, film and foil made of polymethyl methacrylate (PMMA) homopolymer, while 392059 covers other acrylic polymers, such as acrylate copolymers.
Q: If an acrylic sheet is reinforced, under which code should it be classified?
A: If reinforced (such as glass fiber reinforced), it should be classified under 3921, with the specific subheading determined according to the reinforcing material.
Q: Where should cellular acrylic sheets be classified?
A: Cellular plastics are classified under 3921, specifically 39211.
Q: Under which code should self-adhesive acrylic film be classified?
A: Self-adhesive plates, sheets, film and foil of plastics are classified under 3919, not 3920.
Q: How should the composition be filled in when declaring?
A: All monomers and contents should be listed, such as butyl acrylate 70%, methyl methacrylate 30%.
Q: How can the import tariff rate for 392059 be checked?
A: It can be checked in the Import and Export Tariff of the People's Republic of China or on the website of the General Administration of Customs. Tariff rates may change, so the latest version shall prevail.
⚠️ 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.