Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures (such as plates, sheets, film, foil, strips) and certain finished products. However, it should be noted that many plastic articles, if they already have the character of goods of other chapters (such as mechanical parts, textiles, footwear), are classified preferentially in other chapters. This chapter contains 26 headings, from 3901 to 3926, subdivided layer by layer according to polymer type and product form. Heading 3920 refers specifically to plates, sheets, film, foil and strip of non-cellular plastics, whether or not reinforced, laminated, supported or similarly combined. Its core characteristics are: plastic material, non-cellular, non-cellular (honeycomb), flat form (in rolls or not in rolls). This heading covers such semi-manufactures of all thermoplastic or thermosetting plastics, but excludes articles already cut into specific shapes (such as gaskets, soles) or articles combined with other materials that have the character of other chapters. The first 2 digits "39" represent Chapter 39 (plastics and articles thereof). The 3rd-4th digits "20" represent heading 3920, i.e., plates, sheets, film, foil and strip of non-cellular plastics. The 5th-6th digits "61" are the subheading, specifically "of polycarbonates". Therefore, 392061 refers only to plates, sheets, film, foil (including strip), non-cellular, made of polycarbonate (PC). If it is cellular polycarbonate sheet, it should be classified under 3921; if it is a blend of polycarbonate with other plastics, it must be classified according to the predominant component; if it is reinforced or laminated, it is still classified under 3920 but may involve a different subheading. This product is classified under 392061 because its material is polycarbonate (a specific thermoplastic), and its form is non-cellular plates, sheets, film, foil, meeting the description of heading 3920. Differences from adjacent codes: 392051 is of polymethyl methacrylate, 392059 is of other acrylic polymers, 392062 is of polyethylene terephthalate, 392063 is of unsaturated polyesters. Polycarbonate has an independent listing at the subheading level, so it is not classified elsewhere.
Chapter
Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures (such as plates, sheets, film, foil, strips) and certain finished products. However, it should be noted that many plastic articles, if they already have the character of goods of other chapters (such as mechanical parts, textiles, footwear), are classified preferentially in other chapters. This chapter contains 26 headings, from 3901 to 3926, subdivided layer by layer according to polymer type and product form.
Heading
Heading 3920 refers specifically to plates, sheets, film, foil and strip of non-cellular plastics, whether or not reinforced, laminated, supported or similarly combined. Its core characteristics are: plastic material, non-cellular, non-cellular (honeycomb), flat form (in rolls or not in rolls). This heading covers such semi-manufactures of all thermoplastic or thermosetting plastics, but excludes articles already cut into specific shapes (such as gaskets, soles) or articles combined with other materials that have the character of other chapters.
Digit Breakdown
The first 2 digits "39" represent Chapter 39 (plastics and articles thereof). The 3rd-4th digits "20" represent heading 3920, i.e., plates, sheets, film, foil and strip of non-cellular plastics. The 5th-6th digits "61" are the subheading, specifically "of polycarbonates". Therefore, 392061 refers only to plates, sheets, film, foil (including strip), non-cellular, made of polycarbonate (PC). If it is cellular polycarbonate sheet, it should be classified under 3921; if it is a blend of polycarbonate with other plastics, it must be classified according to the predominant component; if it is reinforced or laminated, it is still classified under 3920 but may involve a different subheading.
Classification Basis
This product is classified under 392061 because its material is polycarbonate (a specific thermoplastic), and its form is non-cellular plates, sheets, film, foil, meeting the description of heading 3920. Differences from adjacent codes: 392051 is of polymethyl methacrylate, 392059 is of other acrylic polymers, 392062 is of polyethylene terephthalate, 392063 is of unsaturated polyesters. Polycarbonate has an independent listing at the subheading level, so it is not classified elsewhere.
📝 Declaration Elements
Product name: The standard name of the declared commodity, which should include key information such as material, form and use, e.g., "polycarbonate sheet". Material: The specific type of plastic, which must be written as "polycarbonate", and must not be generally written as "plastic" or "engineering plastic". Appearance: Describe color, transparency, shape (plate, sheet, film, foil), whether in rolls, etc. Specifications and dimensions: Thickness, width, length (if in rolls, write width and thickness), in millimeters. Whether cellular: Clearly declare "non-cellular", because cellular products are classified under 3921. Whether reinforced or laminated: State whether combined with other materials, reinforced or laminated; if not, write "not reinforced, not laminated". Use: Briefly describe the main use, such as "used for electronic device windows", "architectural lighting panels", etc. Product name: polycarbonate sheet; Material: polycarbonate; Appearance: transparent, rectangular, not in rolls; Specifications and dimensions: thickness 3mm, width 1220mm, length 2440mm; Whether cellular: non-cellular; Whether reinforced or laminated: not reinforced, not laminated; Use: used for protective windows of electronic devices. Misreporting blends of polycarbonate with ABS, etc., as pure polycarbonate, resulting in an incorrect subheading. Ignoring the "non-cellular" declaration, which may lead to classification under 3921 (cellular plastic sheets). Thickness units not uniformly in millimeters, or failure to report thickness, affecting specification review. Declaring articles already cut into specific shapes (such as mobile phone cases) under 3920, when they should actually be classified under 3926.
Product name
The standard name of the declared commodity, which should include key information such as material, form and use, e.g., "polycarbonate sheet".
⚠️ Only writing "PC sheet" or "plastic sheet", without specifying material and form.
Material
The specific type of plastic, which must be written as "polycarbonate", and must not be generally written as "plastic" or "engineering plastic".
⚠️ Mistakenly writing it as "PC+ABS alloy" or "modified polycarbonate", leading to classification disputes.
Appearance
Describe color, transparency, shape (plate, sheet, film, foil), whether in rolls, etc.
⚠️ Failure to indicate whether in rolls, affecting subheading determination (such as 3920 and 3921).
Specifications and dimensions
Thickness, width, length (if in rolls, write width and thickness), in millimeters.
⚠️ Only writing length and width, omitting thickness; or using non-standard units.
Whether cellular
Clearly declare "non-cellular", because cellular products are classified under 3921.
⚠️ Ignoring this item, resulting in incorrect classification under 3921.
Whether reinforced or laminated
State whether combined with other materials, reinforced or laminated; if not, write "not reinforced, not laminated".
⚠️ Failure to state this, which may lead to it being mistaken for a laminated product and affect classification.
Use
Briefly describe the main use, such as "used for electronic device windows", "architectural lighting panels", etc.
⚠️ The use description is too broad, such as "industrial use", and cannot assist classification.
Example： Product name: polycarbonate sheet; Material: polycarbonate; Appearance: transparent, rectangular, not in rolls; Specifications and dimensions: thickness 3mm, width 1220mm, length 2440mm; Whether cellular: non-cellular; Whether reinforced or laminated: not reinforced, not laminated; Use: used for protective windows of electronic devices.
Common Mistakes：
Misreporting blends of polycarbonate with ABS, etc., as pure polycarbonate, resulting in an incorrect subheading.
Ignoring the "non-cellular" declaration, which may lead to classification under 3921 (cellular plastic sheets).
Thickness units not uniformly in millimeters, or failure to report thickness, affecting specification review.
Declaring articles already cut into specific shapes (such as mobile phone cases) under 3920, when they should actually be classified under 3926.
🎯 Classification Logic
Core basis for classification: 1) The material must be polycarbonate (homopolymer or copolymer, but must comply with subheading notes); 2) The form must be non-cellular plates, sheets, film, foil (including strip), whether or not in rolls; 3) Not reinforced, laminated, supported or similarly combined; if subjected to such processing, it is still classified under 3920 but may affect the subheading; 4) If already cut into shapes other than rectangular, or further processed into articles, it is classified under 3926. Reference should also be made to the subheading notes of the Tariff and customs classification decisions. 392051 Plates, sheets, film and foil of polymethyl methacrylate: The material is PMMA (acrylic), different from polycarbonate. PMMA has higher transparency and good weather resistance but poor impact resistance, and can be distinguished by burning odor and density. 392059 Plates, sheets, film and foil of other acrylic polymers: The material is other acrylic polymers, not polycarbonate. When classifying, the polymer type must be confirmed and must not be confused. 392062 Plates, sheets, film and foil of polyethylene terephthalate: The material is PET, commonly used for packaging film. Polycarbonate has higher strength and better heat resistance, and can be distinguished by melting point (PC about 220-230°C, PET about 250-260°C). 392063 Plates, sheets, film and foil of unsaturated polyesters: The material is unsaturated polyester, often containing glass fiber reinforcement. Polycarbonate is thermoplastic, while unsaturated polyester is thermosetting, and can be distinguished by heating behavior. 392190 Other plates, sheets, film and foil of plastics (cellular or reinforced, etc.): If the polycarbonate sheet is cellular or reinforced or laminated, it is classified under 3921 rather than 3920. 3921 covers plates, sheets, film and foil of cellular plastics and reinforced plastics. Is the material pure polycarbonate? Is it non-cellular in structure? Is it not reinforced or laminated? Is it in the form of plates, sheets, film, foil or strip? Is it not cut into specific shapes or further processed?
Basis
Core basis for classification: 1) The material must be polycarbonate (homopolymer or copolymer, but must comply with subheading notes); 2) The form must be non-cellular plates, sheets, film, foil (including strip), whether or not in rolls; 3) Not reinforced, laminated, supported or similarly combined; if subjected to such processing, it is still classified under 3920 but may affect the subheading; 4) If already cut into shapes other than rectangular, or further processed into articles, it is classified under 3926. Reference should also be made to the subheading notes of the Tariff and customs classification decisions.
Confused Codes：
392051 - Plates, sheets, film and foil of polymethyl methacrylate
The material is PMMA (acrylic), different from polycarbonate. PMMA has higher transparency and good weather resistance but poor impact resistance, and can be distinguished by burning odor and density.
392059 - Plates, sheets, film and foil of other acrylic polymers
The material is other acrylic polymers, not polycarbonate. When classifying, the polymer type must be confirmed and must not be confused.
392062 - Plates, sheets, film and foil of polyethylene terephthalate
The material is PET, commonly used for packaging film. Polycarbonate has higher strength and better heat resistance, and can be distinguished by melting point (PC about 220-230°C, PET about 250-260°C).
392063 - Plates, sheets, film and foil of unsaturated polyesters
The material is unsaturated polyester, often containing glass fiber reinforcement. Polycarbonate is thermoplastic, while unsaturated polyester is thermosetting, and can be distinguished by heating behavior.
392190 - Other plates, sheets, film and foil of plastics (cellular or reinforced, etc.)
If the polycarbonate sheet is cellular or reinforced or laminated, it is classified under 3921 rather than 3920. 3921 covers plates, sheets, film and foil of cellular plastics and reinforced plastics.
Self-Check：
✓ Is the material pure polycarbonate?
✓ Is it non-cellular in structure?
✓ Is it not reinforced or laminated?
✓ Is it in the form of plates, sheets, film, foil or strip?
✓ Is it not cut into specific shapes or further processed?
❓ FAQ
How can I check the import tariff rate for 392061? Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the latest Tariff through the official website of the General Administration of Customs of China or the "Single Window", enter HS code 392061, and view the MFN rate, general rate and agreement rates. You may also use the customs advance classification ruling service for confirmation. Is there a difference in classification between polycarbonate sheets and polycarbonate film? There is no essential difference; both are classified under 392061, because subheading 392061 covers plates, sheets, film and foil. However, when declaring, the form (plate, sheet, film, foil) must be accurately described; thickness and whether in rolls may affect customs document review, but do not change the subheading. If the surface of a polycarbonate sheet is coated with a hard coat, does it affect classification? If the coating is only a surface treatment (such as anti-scratch coating) and does not change the basic character of the plastic, it is still classified under 392061. But if the coating is metal or another material and constitutes reinforcement or lamination, it may be classified under 3921 or another heading. It is recommended to provide process instructions. Polycarbonate sheets are used to manufacture mobile phone housings. When imported, should they be declared under 392061 or 3926? If what is imported is uncut plates or sheets, they are classified under 392061; if they have already been cut into the shape of mobile phone housings or further processed, they are classified under 3926 (other articles of plastics). Classification depends on the degree of processing. How can polycarbonate sheets be distinguished from ABS sheets? Polycarbonate (PC) has high transparency and strong impact resistance, and gives off a slight phenol odor when burned; ABS is opaque and gives off a distinctive rubber odor when burned. It can be confirmed by infrared spectroscopy (FTIR). When classifying, the material must be accurately declared; otherwise it may be determined to be false declaration. What declaration elements are required for importing polycarbonate sheets? Product name, material, appearance, specifications and dimensions, whether cellular, whether reinforced or laminated, use, etc. are required. The specific requirements are subject to customs requirements. It is recommended to refer to the declaration elements for 392061 in the "Catalogue of Standard Declaration Elements for Import and Export Commodities of the Customs of the People's Republic of China". If the polycarbonate sheet is made from recycled material, is the classification different? Polycarbonate sheets made from recycled material are still classified under 392061 as long as the material is polycarbonate and they meet the definition of plates, sheets, film and foil. However, note that if they are waste and scrap, they are classified under 3915; if they are regenerated pellets, they are classified under 3907. For cross-border e-commerce retail imports of polycarbonate sheets, does the same HS code apply? Yes. The HS code is an internationally used commodity classification, and cross-border e-commerce retail imports also need to declare the HS code. However, note that cross-border e-commerce has a separate positive list and tax rates, and the specifics are subject to announcements of the General Administration of Customs.
Q: How can I check the import tariff rate for 392061?
A: Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the latest Tariff through the official website of the General Administration of Customs of China or the "Single Window", enter HS code 392061, and view the MFN rate, general rate and agreement rates. You may also use the customs advance classification ruling service for confirmation.
Q: Is there a difference in classification between polycarbonate sheets and polycarbonate film?
A: There is no essential difference; both are classified under 392061, because subheading 392061 covers plates, sheets, film and foil. However, when declaring, the form (plate, sheet, film, foil) must be accurately described; thickness and whether in rolls may affect customs document review, but do not change the subheading.
Q: If the surface of a polycarbonate sheet is coated with a hard coat, does it affect classification?
A: If the coating is only a surface treatment (such as anti-scratch coating) and does not change the basic character of the plastic, it is still classified under 392061. But if the coating is metal or another material and constitutes reinforcement or lamination, it may be classified under 3921 or another heading. It is recommended to provide process instructions.
Q: Polycarbonate sheets are used to manufacture mobile phone housings. When imported, should they be declared under 392061 or 3926?
A: If what is imported is uncut plates or sheets, they are classified under 392061; if they have already been cut into the shape of mobile phone housings or further processed, they are classified under 3926 (other articles of plastics). Classification depends on the degree of processing.
Q: How can polycarbonate sheets be distinguished from ABS sheets?
A: Polycarbonate (PC) has high transparency and strong impact resistance, and gives off a slight phenol odor when burned; ABS is opaque and gives off a distinctive rubber odor when burned. It can be confirmed by infrared spectroscopy (FTIR). When classifying, the material must be accurately declared; otherwise it may be determined to be false declaration.
Q: What declaration elements are required for importing polycarbonate sheets?
A: Product name, material, appearance, specifications and dimensions, whether cellular, whether reinforced or laminated, use, etc. are required. The specific requirements are subject to customs requirements. It is recommended to refer to the declaration elements for 392061 in the "Catalogue of Standard Declaration Elements for Import and Export Commodities of the Customs of the People's Republic of China".
Q: If the polycarbonate sheet is made from recycled material, is the classification different?
A: Polycarbonate sheets made from recycled material are still classified under 392061 as long as the material is polycarbonate and they meet the definition of plates, sheets, film and foil. However, note that if they are waste and scrap, they are classified under 3915; if they are regenerated pellets, they are classified under 3907.
Q: For cross-border e-commerce retail imports of polycarbonate sheets, does the same HS code apply?
A: Yes. The HS code is an internationally used commodity classification, and cross-border e-commerce retail imports also need to declare the HS code. However, note that cross-border e-commerce has a separate positive list and tax rates, and the specifics are subject to announcements of the General Administration of Customs.
⚠️ 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.