Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures, and various plastic finished products. This chapter is subdivided based on the source, polymerization method, physical form, and use of plastics, and is the core chapter for the classification of plastic goods in international trade. Heading 3920 includes non-cellular plates, sheets, film, foil, and strip of plastics, not reinforced, laminated, supported, or similarly combined with other materials. This heading is subdivided by type of plastic, such as polyethylene, polypropylene, polyester, etc. 3920.69 specifically refers to plates, sheets, film, and foil of other polyesters. The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 20, represent heading 3920, namely non-cellular plates, sheets, film, foil, and strip of plastics; digits 5-6, 69, represent subheading 3920.69, where 6 indicates polyester type and 9 indicates other. Therefore, 392069 refers to plates, sheets, film, and foil of other polyesters, excluding cellular plastics or products combined with other materials. The goods are non-cellular plates, sheets, film, and foil of polyester, not combined with other materials, and conform to the description of 3920.69. If they were cellular plastics, they should be classified under 3921; if combined with other materials, they should be classified under 3921 or another heading; if in primary forms, they should be classified under 3907.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures, and various plastic finished products. This chapter is subdivided based on the source, polymerization method, physical form, and use of plastics, and is the core chapter for the classification of plastic goods in international trade.
Heading
Heading 3920 includes non-cellular plates, sheets, film, foil, and strip of plastics, not reinforced, laminated, supported, or similarly combined with other materials. This heading is subdivided by type of plastic, such as polyethylene, polypropylene, polyester, etc. 3920.69 specifically refers to plates, sheets, film, and foil of other polyesters.
Digit Breakdown
The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 20, represent heading 3920, namely non-cellular plates, sheets, film, foil, and strip of plastics; digits 5-6, 69, represent subheading 3920.69, where 6 indicates polyester type and 9 indicates other. Therefore, 392069 refers to plates, sheets, film, and foil of other polyesters, excluding cellular plastics or products combined with other materials.
Classification Basis
The goods are non-cellular plates, sheets, film, and foil of polyester, not combined with other materials, and conform to the description of 3920.69. If they were cellular plastics, they should be classified under 3921; if combined with other materials, they should be classified under 3921 or another heading; if in primary forms, they should be classified under 3907.
📝 Declaration Elements
Product name: The specific name of the declared goods, such as polyester film, polyester sheet, etc., which must be consistent with the actual product. Material: Clearly specify polyester (PET) or other polyester, such as polyethylene terephthalate. Appearance: Describe the shape (plate, sheet, film, foil), color, transparency, etc. Specifications and dimensions: Declare thickness, width, length, etc., to distinguish plates, sheets, film, and foil. Whether reinforced/laminated/supported: State whether it is combined with other materials or has undergone reinforcing treatment. Use: Declare the main use, such as packaging, electronics, insulation, etc. Density: If applicable, declare density to assist in determining the material. Product name: Polyester film; Material: Polyethylene terephthalate (PET); Appearance: Transparent roll; Specifications: Thickness 0.05 mm, width 1000 mm; Whether reinforced: Not reinforced; Use: For packaging; Density: 1.4 g/cm³. Incorrectly classifying cellular polyester plates and sheets under 392069, when they should actually be classified under 3921. Failing to declare reinforcement or lamination, resulting in incorrect classification. Incorrectly classifying polyester in primary forms under 3920, when it should actually be classified under 3907.
Product name
The specific name of the declared goods, such as polyester film, polyester sheet, etc., which must be consistent with the actual product.
⚠️ Declaring it generically as 'plastic products' without specifying the polyester material and form.
Material
Clearly specify polyester (PET) or other polyester, such as polyethylene terephthalate.
⚠️ Incorrectly declaring it as polyethylene, polypropylene, or other plastics.
Appearance
Describe the shape (plate, sheet, film, foil), color, transparency, etc.
⚠️ Failing to distinguish cellular from non-cellular and incorrectly declaring it as cellular plastic.
Specifications and dimensions
Declare thickness, width, length, etc., to distinguish plates, sheets, film, and foil.
⚠️ Omitting thickness, leading to classification disputes.
Whether reinforced/laminated/supported
State whether it is combined with other materials or has undergone reinforcing treatment.
⚠️ Failing to truthfully declare the combination status, resulting in incorrect classification under 3920.
Use
Declare the main use, such as packaging, electronics, insulation, etc.
⚠️ The description of use is too broad and lacks specificity.
Density
If applicable, declare density to assist in determining the material.
⚠️ Ignoring density, leading to confusion with other polyesters.
Example： Product name: Polyester film; Material: Polyethylene terephthalate (PET); Appearance: Transparent roll; Specifications: Thickness 0.05 mm, width 1000 mm; Whether reinforced: Not reinforced; Use: For packaging; Density: 1.4 g/cm³.
Common Mistakes：
Incorrectly classifying cellular polyester plates and sheets under 392069, when they should actually be classified under 3921.
Failing to declare reinforcement or lamination, resulting in incorrect classification.
Incorrectly classifying polyester in primary forms under 3920, when it should actually be classified under 3907.
🎯 Classification Logic
Classification basis: 1. The material is polyester; 2. The form is non-cellular plates, sheets, film, and foil; 3. It is not combined with other materials or reinforced. If these are satisfied, classify under 3920.69. 3921 Other plates, sheets, film, and foil of plastics: 3921 includes plates, sheets, film, and foil of cellular plastics or those combined with other materials, while 3920 is limited to non-cellular and not combined. 3907 Polyesters in primary forms: 3907 covers polyesters in primary forms (such as granules, powder), while 3920 covers semi-manufactured plates, sheets, film, and foil. 392062 Plates, sheets, film, and foil of polyethylene terephthalate: 392062 specifically refers to those made of PET, while 392069 covers those made of other polyesters, such as PBT, PETG, etc. 392099 Plates, sheets, film, and foil of other plastics: 392099 covers those made of other plastics (non-polyester), while 392069 covers those made of polyester. Is the material polyester? Is it in non-cellular form? Is it not combined with other materials? Does it belong to plates, sheets, film, and foil? Is primary form excluded?
Basis
Classification basis: 1. The material is polyester; 2. The form is non-cellular plates, sheets, film, and foil; 3. It is not combined with other materials or reinforced. If these are satisfied, classify under 3920.69.
Confused Codes：
3921 - Other plates, sheets, film, and foil of plastics
3921 includes plates, sheets, film, and foil of cellular plastics or those combined with other materials, while 3920 is limited to non-cellular and not combined.
3907 - Polyesters in primary forms
3907 covers polyesters in primary forms (such as granules, powder), while 3920 covers semi-manufactured plates, sheets, film, and foil.
392062 - Plates, sheets, film, and foil of polyethylene terephthalate
392062 specifically refers to those made of PET, while 392069 covers those made of other polyesters, such as PBT, PETG, etc.
392099 - Plates, sheets, film, and foil of other plastics
392099 covers those made of other plastics (non-polyester), while 392069 covers those made of polyester.
Self-Check：
✓ Is the material polyester?
✓ Is it in non-cellular form?
✓ Is it not combined with other materials?
✓ Does it belong to plates, sheets, film, and foil?
✓ Is primary form excluded?
❓ FAQ
How can I check the tariff rate for 392069? You can check through the official website of the General Administration of Customs of China or the International Trade Single Window by entering HS code 392069 to view the latest import tariff rate, value-added tax, and regulatory conditions. Tariff rates may change, so it is recommended to rely on the latest official publication. Polyester film used for packaging should be classified under which code? If it is unreinforced, non-cellular polyester film, classify under 392069; if it is cellular or combined with other materials, classify under 3921. What is the difference between 392069 and 392062? 392062 specifically refers to plates, sheets, film, and foil made of polyethylene terephthalate (PET), while 392069 covers plates, sheets, film, and foil made of other polyesters (such as PBT, PETG). Is material proof required at the time of declaration? Yes, it is recommended to provide a material test report or supplier certificate to prove the polyester composition and properties such as non-cellular and not combined, so as to avoid classification disputes. If polyester plates and sheets undergo coating treatment, are they still classified under 392069? If the coating is only surface treatment and does not change the essential characteristics, they may still be classified under 392069; if the coating constitutes reinforcement or lamination, they may be classified under 3921. What are the regulatory conditions for 392069? Regulatory conditions vary by country. In China, they may involve customs clearance forms for inbound goods, inspection and quarantine, etc. For specifics, check the latest Customs Import and Export Tariff. How should cross-border e-commerce sales of polyester film be declared? They must be declared according to the actual material, specifications, and use, with a detailed product name and specifications, to ensure accurate coding and avoid customs clearance delays caused by classification errors. How can one determine whether polyester plates and sheets are cellular plastics? Cellular plastics have porous and lightweight characteristics and can be judged by density and cross-section observation. If they are cellular, they should be classified under 3921 rather than 3920.
Q: How can I check the tariff rate for 392069?
A: You can check through the official website of the General Administration of Customs of China or the International Trade Single Window by entering HS code 392069 to view the latest import tariff rate, value-added tax, and regulatory conditions. Tariff rates may change, so it is recommended to rely on the latest official publication.
Q: Polyester film used for packaging should be classified under which code?
A: If it is unreinforced, non-cellular polyester film, classify under 392069; if it is cellular or combined with other materials, classify under 3921.
Q: What is the difference between 392069 and 392062?
A: 392062 specifically refers to plates, sheets, film, and foil made of polyethylene terephthalate (PET), while 392069 covers plates, sheets, film, and foil made of other polyesters (such as PBT, PETG).
Q: Is material proof required at the time of declaration?
A: Yes, it is recommended to provide a material test report or supplier certificate to prove the polyester composition and properties such as non-cellular and not combined, so as to avoid classification disputes.
Q: If polyester plates and sheets undergo coating treatment, are they still classified under 392069?
A: If the coating is only surface treatment and does not change the essential characteristics, they may still be classified under 392069; if the coating constitutes reinforcement or lamination, they may be classified under 3921.
Q: What are the regulatory conditions for 392069?
A: Regulatory conditions vary by country. In China, they may involve customs clearance forms for inbound goods, inspection and quarantine, etc. For specifics, check the latest Customs Import and Export Tariff.
Q: How should cross-border e-commerce sales of polyester film be declared?
A: They must be declared according to the actual material, specifications, and use, with a detailed product name and specifications, to ensure accurate coding and avoid customs clearance delays caused by classification errors.
Q: How can one determine whether polyester plates and sheets are cellular plastics?
A: Cellular plastics have porous and lightweight characteristics and can be judged by density and cross-section observation. If they are cellular, they should be classified under 3921 rather than 3920.
⚠️ 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.