Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures, and various finished plastic products. This chapter divides headings by polymer type, such as polyethylene, polypropylene, polyester, etc., and distinguishes between primary forms and semi-manufactures such as plates, sheets, film, and foil. The chapter notes contain strict provisions on the definition of "plastics," the scope of processing, and the boundaries with other chapters (such as Chapter 28 and Chapter 40). When classifying, it is first necessary to confirm that the material meets the requirements of the chapter notes. Heading 3920 specifically refers to plates, sheets, film, foil, and strip of non-cellular plastics, excluding plastics in primary forms (headings 3901-3914) and waste and scrap (3915). It is further subdivided by polymer type, such as 3920.10 for polymers of ethylene, 3920.20 for polymers of propylene, and 3920.62 for poly(ethylene terephthalate) (PET). This heading requires the product to be homogeneous plastic that is not reinforced, not laminated, and not supported, and is usually made by processes such as extrusion or calendering. The first 2 digits "39" represent Chapter 39 (Plastics and articles thereof). The 3rd-4th digits "20" represent heading 3920, namely plates, sheets, film, foil, and strip of non-cellular plastics. The 5th-6th digits "62" represent subheading 3920.62, specifically referring to plates, sheets, film, and foil of poly(ethylene terephthalate) (PET). Therefore, the complete code 392062 means "plates, sheets, film, and foil of non-cellular plastics of poly(ethylene terephthalate)," and it should be noted that the subheading level is limited to PET material, and the product form is plates, sheets, film, and foil, excluding strip (strip is classified under 3920.69 or other). This commodity is classified under 392062 rather than other adjacent codes, and the key is that the material is PET and the form is non-cellular plates, sheets, film, and foil. If it is cellular PET, it is classified under 3921; if it is reinforced or laminated PET plates and sheets, it is classified under 3921; if it is PET strip, it is classified under 3920.69; if it is PET waste and scrap, it is classified under 3915. Therefore, the conditions of material, form, non-cellular, and non-reinforced must all be met at the same time.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures, and various finished plastic products. This chapter divides headings by polymer type, such as polyethylene, polypropylene, polyester, etc., and distinguishes between primary forms and semi-manufactures such as plates, sheets, film, and foil. The chapter notes contain strict provisions on the definition of "plastics," the scope of processing, and the boundaries with other chapters (such as Chapter 28 and Chapter 40). When classifying, it is first necessary to confirm that the material meets the requirements of the chapter notes.
Heading
Heading 3920 specifically refers to plates, sheets, film, foil, and strip of non-cellular plastics, excluding plastics in primary forms (headings 3901-3914) and waste and scrap (3915). It is further subdivided by polymer type, such as 3920.10 for polymers of ethylene, 3920.20 for polymers of propylene, and 3920.62 for poly(ethylene terephthalate) (PET). This heading requires the product to be homogeneous plastic that is not reinforced, not laminated, and not supported, and is usually made by processes such as extrusion or calendering.
Digit Breakdown
The first 2 digits "39" represent Chapter 39 (Plastics and articles thereof). The 3rd-4th digits "20" represent heading 3920, namely plates, sheets, film, foil, and strip of non-cellular plastics. The 5th-6th digits "62" represent subheading 3920.62, specifically referring to plates, sheets, film, and foil of poly(ethylene terephthalate) (PET). Therefore, the complete code 392062 means "plates, sheets, film, and foil of non-cellular plastics of poly(ethylene terephthalate)," and it should be noted that the subheading level is limited to PET material, and the product form is plates, sheets, film, and foil, excluding strip (strip is classified under 3920.69 or other).
Classification Basis
This commodity is classified under 392062 rather than other adjacent codes, and the key is that the material is PET and the form is non-cellular plates, sheets, film, and foil. If it is cellular PET, it is classified under 3921; if it is reinforced or laminated PET plates and sheets, it is classified under 3921; if it is PET strip, it is classified under 3920.69; if it is PET waste and scrap, it is classified under 3915. Therefore, the conditions of material, form, non-cellular, and non-reinforced must all be met at the same time.
📝 Declaration Elements
Product name: The standard name of the declared commodity should include key information such as material and form, for example "PET film" or "poly(ethylene terephthalate) sheet." Material: Clearly identify the polymer type, such as poly(ethylene terephthalate) (PET), and indicate whether it contains other components or additives. Appearance: Describe color, transparency, gloss, etc., such as "transparent" or "white opaque." Specifications and dimensions: Provide thickness, width, length, etc., such as "thickness 0.05 mm, width 1000 mm, length 2000 m." Processing method: Explain the forming process, such as "extrusion," "calendering," or "biaxial stretching." Whether reinforced or laminated: Declare whether it is combined, reinforced, or supported with other materials, such as "not reinforced, not laminated, unsupported." Use: Briefly describe the main use, such as "for packaging" or "for electrical insulation." Product name: PET film; Material: poly(ethylene terephthalate) (PET), content >= 99%; Appearance: transparent; Specifications and dimensions: thickness 0.05 mm, width 1000 mm, length 2000 m; Processing method: biaxial stretching; Whether reinforced or laminated: not reinforced, not laminated, unsupported; Use: for food packaging. Misdeclaring PET film as "plastic article" without indicating material and form, resulting in classification under 3926. Failing to declare whether it is reinforced or laminated; if it is actually reinforced PET, it should be classified under 3921 rather than 3920.62. Misdeclaring PET strip as plates, sheets, film, or foil; strip should be classified under 3920.69.
Product name
The standard name of the declared commodity should include key information such as material and form, for example "PET film" or "poly(ethylene terephthalate) sheet."
⚠️ Writing only "plastic film" without indicating PET material, resulting in ambiguous classification.
Material
Clearly identify the polymer type, such as poly(ethylene terephthalate) (PET), and indicate whether it contains other components or additives.
⚠️ Confusing PET with other polyesters, such as PBT, or failing to indicate the proportion of additives.
Appearance
Describe color, transparency, gloss, etc., such as "transparent" or "white opaque."
⚠️ Ignoring the appearance description, which affects customs confirmation of the product name.
Specifications and dimensions
Provide thickness, width, length, etc., such as "thickness 0.05 mm, width 1000 mm, length 2000 m."
⚠️ Writing only "in rolls" without providing specific dimensions, making it impossible to determine whether it belongs to plates, sheets, film, or foil.
Processing method
Explain the forming process, such as "extrusion," "calendering," or "biaxial stretching."
⚠️ Writing vaguely "processed" without specifying the exact process.
Whether reinforced or laminated
Declare whether it is combined, reinforced, or supported with other materials, such as "not reinforced, not laminated, unsupported."
⚠️ Concealing the fact of reinforcement, leading to incorrect classification under 3921.
Use
Briefly describe the main use, such as "for packaging" or "for electrical insulation."
⚠️ The use description is too broad, such as "industrial use."
Example： Product name: PET film; Material: poly(ethylene terephthalate) (PET), content >= 99%; Appearance: transparent; Specifications and dimensions: thickness 0.05 mm, width 1000 mm, length 2000 m; Processing method: biaxial stretching; Whether reinforced or laminated: not reinforced, not laminated, unsupported; Use: for food packaging.
Common Mistakes：
Misdeclaring PET film as "plastic article" without indicating material and form, resulting in classification under 3926.
Failing to declare whether it is reinforced or laminated; if it is actually reinforced PET, it should be classified under 3921 rather than 3920.62.
Misdeclaring PET strip as plates, sheets, film, or foil; strip should be classified under 3920.69.
🎯 Classification Logic
The core basis for classification is: 1) the material is poly(ethylene terephthalate) (PET), which needs to be confirmed by infrared spectroscopy, etc.; 2) the form is non-cellular plates, sheets, film, or foil, usually with a thickness of less than 1 mm as film and greater than 1 mm as plates or sheets; 3) it is not reinforced, laminated, or supported, otherwise it is classified under 3921; 4) it is not strip, as strip is classified under 3920.69. At the same time, reference should be made to the Chapter 39 notes and the heading 3920 notes. 392062 PET plates, sheets, film, and foil: The current code, specifically referring to non-cellular, non-reinforced PET plates, sheets, film, and foil. 392069 Plates, sheets, film, and foil of other polyesters: Applicable to plates, sheets, film, and foil of other polyesters (such as PBT, PETG), with a different material. 392190 Plates, sheets, film, and foil of other plastics: Applicable to reinforced, laminated, supported, or cellular plastic plates, sheets, film, and foil, with a different processing state. 391590 Waste and scrap of other plastics: Applicable to PET waste and scrap, not finished plates, sheets, film, or foil. 392690 Other articles of plastics: Applicable to PET products not in the form of plates, sheets, film, or foil, such as profiles or finished parts. Is the material PET? Is it non-cellular? Is it not reinforced, not laminated, and unsupported? Is the form plates, sheets, film, or foil? Is it not strip?
Basis
The core basis for classification is: 1) the material is poly(ethylene terephthalate) (PET), which needs to be confirmed by infrared spectroscopy, etc.; 2) the form is non-cellular plates, sheets, film, or foil, usually with a thickness of less than 1 mm as film and greater than 1 mm as plates or sheets; 3) it is not reinforced, laminated, or supported, otherwise it is classified under 3921; 4) it is not strip, as strip is classified under 3920.69. At the same time, reference should be made to the Chapter 39 notes and the heading 3920 notes.
Confused Codes：
392062 - PET plates, sheets, film, and foil
The current code, specifically referring to non-cellular, non-reinforced PET plates, sheets, film, and foil.
392069 - Plates, sheets, film, and foil of other polyesters
Applicable to plates, sheets, film, and foil of other polyesters (such as PBT, PETG), with a different material.
392190 - Plates, sheets, film, and foil of other plastics
Applicable to reinforced, laminated, supported, or cellular plastic plates, sheets, film, and foil, with a different processing state.
391590 - Waste and scrap of other plastics
Applicable to PET waste and scrap, not finished plates, sheets, film, or foil.
392690 - Other articles of plastics
Applicable to PET products not in the form of plates, sheets, film, or foil, such as profiles or finished parts.
Self-Check：
✓ Is the material PET?
✓ Is it non-cellular?
✓ Is it not reinforced, not laminated, and unsupported?
✓ Is the form plates, sheets, film, or foil?
✓ Is it not strip?
❓ FAQ
How can I check the import tariff rate for 392062? You can check the latest tariff rate through the website of the General Administration of Customs of China or the International Trade Single Window, and you can also use HS code query tools. Tariff rates may change due to trade agreements, origin, and other factors, so it is recommended to rely on official real-time data. Is there a difference in classification between PET film and PET sheet? There is no difference; both are classified under 392062, but the thickness and other specifications need to be indicated at declaration because the distinction between film and sheet may affect customs statistics, although the classification is the same. If PET film undergoes corona treatment, does it affect classification? Corona treatment is a surface treatment and does not change the essential nature of the material, so it is still classified under 392062. However, if the treatment results in coating or lamination, it may be classified under 3921. If PET film is used for food packaging, is additional declaration required? Yes, the use must be declared, and proof of food-contact material may need to be provided, but the classification remains unchanged. How do you distinguish PET strip from PET film? Strip is usually narrower in width, greater in thickness, and rectangular in cross-section, and is classified under 3920.69; film is wide and thin and is classified under 3920.62. The specific determination shall be subject to customs recognition. What is the export tax rebate for PET plates, sheets, film, and foil? The export tax rebate rate needs to be checked against the latest policy, usually available through the tax bureau website or a customs broker. The rebate rate may be adjusted with national policy. If PET film is combined with other plastics, which code should it be classified under? If the combination results in lamination or reinforcement, it should be classified under 3921; if it is only surface-coated and its essential nature is unchanged, it may still be classified under 3920.62, depending on the specific circumstances. What are the consequences of forgetting to provide specifications and dimensions at declaration? It may prevent customs from confirming the classification, leading to a requirement for supplementary declaration or inspection, delaying customs clearance, and even penalties for inaccurate declaration.
Q: How can I check the import tariff rate for 392062?
A: You can check the latest tariff rate through the website of the General Administration of Customs of China or the International Trade Single Window, and you can also use HS code query tools. Tariff rates may change due to trade agreements, origin, and other factors, so it is recommended to rely on official real-time data.
Q: Is there a difference in classification between PET film and PET sheet?
A: There is no difference; both are classified under 392062, but the thickness and other specifications need to be indicated at declaration because the distinction between film and sheet may affect customs statistics, although the classification is the same.
Q: If PET film undergoes corona treatment, does it affect classification?
A: Corona treatment is a surface treatment and does not change the essential nature of the material, so it is still classified under 392062. However, if the treatment results in coating or lamination, it may be classified under 3921.
Q: If PET film is used for food packaging, is additional declaration required?
A: Yes, the use must be declared, and proof of food-contact material may need to be provided, but the classification remains unchanged.
Q: How do you distinguish PET strip from PET film?
A: Strip is usually narrower in width, greater in thickness, and rectangular in cross-section, and is classified under 3920.69; film is wide and thin and is classified under 3920.62. The specific determination shall be subject to customs recognition.
Q: What is the export tax rebate for PET plates, sheets, film, and foil?
A: The export tax rebate rate needs to be checked against the latest policy, usually available through the tax bureau website or a customs broker. The rebate rate may be adjusted with national policy.
Q: If PET film is combined with other plastics, which code should it be classified under?
A: If the combination results in lamination or reinforcement, it should be classified under 3921; if it is only surface-coated and its essential nature is unchanged, it may still be classified under 3920.62, depending on the specific circumstances.
Q: What are the consequences of forgetting to provide specifications and dimensions at declaration?
A: It may prevent customs from confirming the classification, leading to a requirement for supplementary declaration or inspection, delaying customs clearance, and even penalties for inaccurate declaration.
⚠️ 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.