Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and manufactured articles. This chapter is classified by polymer type (such as polyethylene, polyester, etc.) and product form (such as plates, sheets, film, foil, etc.). Note: This chapter does not include articles of rubber, leather, textile materials, etc., nor does it include plastics combined with or reinforced by other materials (unless specific conditions are met). Heading 3920 covers other plates, sheets, film, foil and strip, of non-cellular plastics, not reinforced, laminated, supported or similarly combined with other materials. It includes plates, sheets, film and foil of polyethylene, polypropylene, polystyrene, polyvinyl chloride, polyester and other materials. However, it does not include cellular plastic products of heading 3921, nor does it include products combined with textile materials, etc. Code 392063 is a 6-digit subheading: the first 2 digits '39' represent Chapter 39 (Plastics and articles thereof); digits 3-4 '20' represent heading 3920 (Other plates, sheets, film, foil and strip, of non-cellular plastics); digits 5-6 '63' represent subheading 3920.63, specifically plates, sheets, film and foil of unsaturated polyesters. Among these, the 5th digit '6' indicates polyester type, and the 6th digit '3' indicates unsaturated polyester. This subheading only covers plates, sheets, film and foil of unsaturated polyesters that are not reinforced or combined with other materials. The goods are plates, sheets, film and foil made of unsaturated polyester, not reinforced or laminated with other materials, meeting the description of heading 3920. They are not classified under 3921 (cellular plastics) because they are non-cellular; not under 3907 (primary forms) because they have been made into plates, sheets, film and foil; not under 3925 (builders' ware) because they have not been specifically formed into building components. Therefore, they are classified under 3920.63.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and manufactured articles. This chapter is classified by polymer type (such as polyethylene, polyester, etc.) and product form (such as plates, sheets, film, foil, etc.). Note: This chapter does not include articles of rubber, leather, textile materials, etc., nor does it include plastics combined with or reinforced by other materials (unless specific conditions are met).
Heading
Heading 3920 covers other plates, sheets, film, foil and strip, of non-cellular plastics, not reinforced, laminated, supported or similarly combined with other materials. It includes plates, sheets, film and foil of polyethylene, polypropylene, polystyrene, polyvinyl chloride, polyester and other materials. However, it does not include cellular plastic products of heading 3921, nor does it include products combined with textile materials, etc.
Digit Breakdown
Code 392063 is a 6-digit subheading: the first 2 digits '39' represent Chapter 39 (Plastics and articles thereof); digits 3-4 '20' represent heading 3920 (Other plates, sheets, film, foil and strip, of non-cellular plastics); digits 5-6 '63' represent subheading 3920.63, specifically plates, sheets, film and foil of unsaturated polyesters. Among these, the 5th digit '6' indicates polyester type, and the 6th digit '3' indicates unsaturated polyester. This subheading only covers plates, sheets, film and foil of unsaturated polyesters that are not reinforced or combined with other materials.
Classification Basis
The goods are plates, sheets, film and foil made of unsaturated polyester, not reinforced or laminated with other materials, meeting the description of heading 3920. They are not classified under 3921 (cellular plastics) because they are non-cellular; not under 3907 (primary forms) because they have been made into plates, sheets, film and foil; not under 3925 (builders' ware) because they have not been specifically formed into building components. Therefore, they are classified under 3920.63.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'unsaturated polyester plate', 'unsaturated polyester film', etc., which must be consistent with the actual product. Material: Should indicate 'unsaturated polyester' and state whether it contains reinforcing materials (such as glass fiber) or fillers. Appearance: Describe the shape (plate, sheet, film, foil), color, transparency, etc., such as 'transparent film', 'white opaque plate'. Specifications and Dimensions: Declare thickness, width, length, etc., such as 'thickness 0.5mm, width 1000mm, length 2000mm'. Whether Reinforced: State whether it is reinforced with glass fiber, carbon fiber, etc., or laminated with other materials. Use: Explain the main use, such as 'used for manufacturing signs, decorative panels, insulating materials, etc.'. Brand: If there is a brand, declare the brand name; if no brand, fill in 'none'. Model: Declare the product model or specification code for easy identification. Product Name: Unsaturated polyester film; Material: Unsaturated polyester, no reinforcement; Appearance: Transparent, roll form; Specifications: Thickness 0.2mm, width 500mm, length 1000m; Whether Reinforced: No; Use: Used for insulation of electronic products; Brand: None; Model: UP-200. Confusing unsaturated polyester with saturated polyester, leading to classification under 3920.62. Failing to declare reinforcing materials; if glass fiber is contained, it should be classified under 3921. Mistakenly classifying cellular unsaturated polyester under 3920, when it should actually be classified under 3921. Incomplete declaration of specifications and dimensions, making it impossible to determine whether it belongs to plates, sheets, film or foil.
Product Name
The specific name of the declared commodity, such as 'unsaturated polyester plate', 'unsaturated polyester film', etc., which must be consistent with the actual product.
⚠️ Misreporting as 'polyester plate' or 'plastic plate', without specifying unsaturated polyester.
Material
Should indicate 'unsaturated polyester' and state whether it contains reinforcing materials (such as glass fiber) or fillers.
⚠️ Writing only 'plastic' or 'polyester', without distinguishing between saturated and unsaturated.
Appearance
Describe the shape (plate, sheet, film, foil), color, transparency, etc., such as 'transparent film', 'white opaque plate'.
⚠️ Neglecting to describe transparency or color, leading to classification disputes.
Specifications and Dimensions
Declare thickness, width, length, etc., such as 'thickness 0.5mm, width 1000mm, length 2000mm'.
⚠️ Failing to provide thickness, making it impossible to determine whether it belongs to plates, sheets, film or foil.
Whether Reinforced
State whether it is reinforced with glass fiber, carbon fiber, etc., or laminated with other materials.
⚠️ Concealing reinforcing materials, leading to incorrect classification under 3920 instead of 3921.
Use
Explain the main use, such as 'used for manufacturing signs, decorative panels, insulating materials, etc.'.
⚠️ Use description is too broad, such as 'industrial use'.
Brand
If there is a brand, declare the brand name; if no brand, fill in 'none'.
⚠️ Omitting the brand or misreporting as another brand.
Model
Declare the product model or specification code for easy identification.
⚠️ Model is incomplete or inconsistent with the actual product.
Example： Product Name: Unsaturated polyester film; Material: Unsaturated polyester, no reinforcement; Appearance: Transparent, roll form; Specifications: Thickness 0.2mm, width 500mm, length 1000m; Whether Reinforced: No; Use: Used for insulation of electronic products; Brand: None; Model: UP-200.
Common Mistakes：
Confusing unsaturated polyester with saturated polyester, leading to classification under 3920.62.
Failing to declare reinforcing materials; if glass fiber is contained, it should be classified under 3921.
Mistakenly classifying cellular unsaturated polyester under 3920, when it should actually be classified under 3921.
Incomplete declaration of specifications and dimensions, making it impossible to determine whether it belongs to plates, sheets, film or foil.
🎯 Classification Logic
Core basis for classification: 1) Material is unsaturated polyester; 2) Form is plate, sheet, film or foil; 3) Non-cellular; 4) Not reinforced, laminated or supported with other materials. If the above conditions are met, classify under 3920.63. If it is cellular plastic, classify under 3921; if it is reinforced or laminated products, classify under 3921 or 3919, etc.; if it is in primary forms, classify under 3907. 392062 Plates, sheets, film and foil of polyethylene terephthalate: The material is saturated polyester (PET), not unsaturated polyester. Unsaturated polyester is typically used for fiberglass reinforced plastics, etc., while saturated polyester is used for packaging, etc. 392069 Plates, sheets, film and foil of other polyesters: Applies to other polyesters not elsewhere specified, such as polycarbonate, etc., but does not include unsaturated polyester and PET. 392190 Other plates, sheets, film and foil of plastics: Applies to plastic plates, sheets, film and foil that are reinforced, laminated, supported or similarly combined, or cellular plastics. If the product contains glass fiber reinforcement, it should be classified under this code. 390791 Unsaturated polyester in primary forms: Applies to unsaturated polyester in primary forms, such as liquid or granules, rather than plates, sheets, film or foil. 392510 Builders' ware of plastics: Applies to specific builders' ware, such as doors, windows, flooring, etc. If plates, sheets, film or foil have been processed into building components, they should be classified under this code. Is the material unsaturated polyester? Is the form plate, sheet, film or foil? Is it non-cellular? Is it unreinforced or unlaminated? Has it not been processed into other articles?
Basis
Core basis for classification: 1) Material is unsaturated polyester; 2) Form is plate, sheet, film or foil; 3) Non-cellular; 4) Not reinforced, laminated or supported with other materials. If the above conditions are met, classify under 3920.63. If it is cellular plastic, classify under 3921; if it is reinforced or laminated products, classify under 3921 or 3919, etc.; if it is in primary forms, classify under 3907.
Confused Codes：
392062 - Plates, sheets, film and foil of polyethylene terephthalate
The material is saturated polyester (PET), not unsaturated polyester. Unsaturated polyester is typically used for fiberglass reinforced plastics, etc., while saturated polyester is used for packaging, etc.
392069 - Plates, sheets, film and foil of other polyesters
Applies to other polyesters not elsewhere specified, such as polycarbonate, etc., but does not include unsaturated polyester and PET.
392190 - Other plates, sheets, film and foil of plastics
Applies to plastic plates, sheets, film and foil that are reinforced, laminated, supported or similarly combined, or cellular plastics. If the product contains glass fiber reinforcement, it should be classified under this code.
390791 - Unsaturated polyester in primary forms
Applies to unsaturated polyester in primary forms, such as liquid or granules, rather than plates, sheets, film or foil.
392510 - Builders' ware of plastics
Applies to specific builders' ware, such as doors, windows, flooring, etc. If plates, sheets, film or foil have been processed into building components, they should be classified under this code.
Self-Check：
✓ Is the material unsaturated polyester?
✓ Is the form plate, sheet, film or foil?
✓ Is it non-cellular?
✓ Is it unreinforced or unlaminated?
✓ Has it not been processed into other articles?
❓ FAQ
How to determine whether unsaturated polyester plates, sheets, film and foil have been reinforced? Reinforcement typically refers to the addition of glass fiber, carbon fiber, etc., which can be determined by observing the cross-section, feel, or checking product specifications. If reinforcing materials are contained, it should not be classified under 3920.63, but under 3921. What is the difference in classification between unsaturated polyester film and saturated polyester film? Unsaturated polyester film is classified under 3920.63, while saturated polyester (such as PET) film is classified under 3920.62. The two have different chemical structures; unsaturated polyester contains double bonds and can be further cured. If unsaturated polyester plates, sheets, film and foil are used for construction, are they still classified under 3920.63? If they are only used as materials and have not been processed into specific building components, they are still classified under 3920.63. If they have been processed into builders' ware such as doors, windows, partitions, etc., they should be classified under 3925. How to declare the specifications of unsaturated polyester plates, sheets, film and foil during customs declaration? It is necessary to declare thickness, width, length, and whether in rolls. Thickness is the key to distinguishing plates, sheets, film and foil; typically thickness less than 0.25mm is called film or foil. How to check the tax rate for unsaturated polyester plates, sheets, film and foil? You can check the Chinese Customs Import and Export Tariff or through the General Administration of Customs website, and look up the MFN rate, general rate, etc. based on HS code 392063. Tax rates may change, subject to the latest announcement. If the product is cellular unsaturated polyester, which code should it be classified under? Cellular plastics are classified under 3921, with the specific subheading depending on the material. Unsaturated polyester foam should be classified under 3921.19 (other cellular plastics) or a more specific subheading. How to simplify declaration for cross-border e-commerce export of unsaturated polyester film? Basic information such as product name, material, specifications, and use must be provided to ensure correct classification. You may refer to customs advance rulings or consult a professional customs broker. How to distinguish unsaturated polyester plates, sheets, film and foil from fiberglass reinforced plastic products? Fiberglass reinforced plastic is glass fiber reinforced unsaturated polyester, typically classified under 3921 or other chapters depending on the article. Only unreinforced pure unsaturated polyester plates, sheets, film and foil are classified under 3920.63.
Q: How to determine whether unsaturated polyester plates, sheets, film and foil have been reinforced?
A: Reinforcement typically refers to the addition of glass fiber, carbon fiber, etc., which can be determined by observing the cross-section, feel, or checking product specifications. If reinforcing materials are contained, it should not be classified under 3920.63, but under 3921.
Q: What is the difference in classification between unsaturated polyester film and saturated polyester film?
A: Unsaturated polyester film is classified under 3920.63, while saturated polyester (such as PET) film is classified under 3920.62. The two have different chemical structures; unsaturated polyester contains double bonds and can be further cured.
Q: If unsaturated polyester plates, sheets, film and foil are used for construction, are they still classified under 3920.63?
A: If they are only used as materials and have not been processed into specific building components, they are still classified under 3920.63. If they have been processed into builders' ware such as doors, windows, partitions, etc., they should be classified under 3925.
Q: How to declare the specifications of unsaturated polyester plates, sheets, film and foil during customs declaration?
A: It is necessary to declare thickness, width, length, and whether in rolls. Thickness is the key to distinguishing plates, sheets, film and foil; typically thickness less than 0.25mm is called film or foil.
Q: How to check the tax rate for unsaturated polyester plates, sheets, film and foil?
A: You can check the Chinese Customs Import and Export Tariff or through the General Administration of Customs website, and look up the MFN rate, general rate, etc. based on HS code 392063. Tax rates may change, subject to the latest announcement.
Q: If the product is cellular unsaturated polyester, which code should it be classified under?
A: Cellular plastics are classified under 3921, with the specific subheading depending on the material. Unsaturated polyester foam should be classified under 3921.19 (other cellular plastics) or a more specific subheading.
Q: How to simplify declaration for cross-border e-commerce export of unsaturated polyester film?
A: Basic information such as product name, material, specifications, and use must be provided to ensure correct classification. You may refer to customs advance rulings or consult a professional customs broker.
Q: How to distinguish unsaturated polyester plates, sheets, film and foil from fiberglass reinforced plastic products?
A: Fiberglass reinforced plastic is glass fiber reinforced unsaturated polyester, typically classified under 3921 or other chapters depending on the article. Only unreinforced pure unsaturated polyester plates, sheets, film and foil are classified under 3920.63.
⚠️ 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.