Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished articles. This chapter is subdivided based on the chemical composition, physical form and use of plastics, and is an important chapter for commodity classification in international trade, covering a wide range of products from raw materials to finished goods. Heading 3920 covers plates, sheets, film, foil and strip of plastics, whether or not surface-worked or combined with other materials, provided they retain the essential character of plastics. This heading is further subdivided according to the type of plastic (such as polyethylene, polyvinyl chloride, etc.) and whether they are reinforced, laminated, etc. The first 2 digits 39 represent Chapter 39 (Plastics and articles thereof). Digits 3-4, 20, represent heading 3920, i.e., plates, sheets, film, foil and strip of plastics. Digits 5-6, 72, are the subheading, specifically referring to plates, sheets, film and foil of vulcanized fibre. Vulcanized fibre is a specially treated paper that has plastic-like properties, and is therefore classified under this chapter. Plates, sheets, film and foil of vulcanized fibre are classified under 392072 because the material is vulcanized fibre, which has plastic-like hardness and water resistance, meeting the definition of plastics under Chapter 39. Unlike ordinary paper products (Chapter 48), vulcanized fibre has undergone chemical treatment and its properties are closer to plastics, so it is classified under heading 3920.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished articles. This chapter is subdivided based on the chemical composition, physical form and use of plastics, and is an important chapter for commodity classification in international trade, covering a wide range of products from raw materials to finished goods.
Heading
Heading 3920 covers plates, sheets, film, foil and strip of plastics, whether or not surface-worked or combined with other materials, provided they retain the essential character of plastics. This heading is further subdivided according to the type of plastic (such as polyethylene, polyvinyl chloride, etc.) and whether they are reinforced, laminated, etc.
Digit Breakdown
The first 2 digits 39 represent Chapter 39 (Plastics and articles thereof). Digits 3-4, 20, represent heading 3920, i.e., plates, sheets, film, foil and strip of plastics. Digits 5-6, 72, are the subheading, specifically referring to plates, sheets, film and foil of vulcanized fibre. Vulcanized fibre is a specially treated paper that has plastic-like properties, and is therefore classified under this chapter.
Classification Basis
Plates, sheets, film and foil of vulcanized fibre are classified under 392072 because the material is vulcanized fibre, which has plastic-like hardness and water resistance, meeting the definition of plastics under Chapter 39. Unlike ordinary paper products (Chapter 48), vulcanized fibre has undergone chemical treatment and its properties are closer to plastics, so it is classified under heading 3920.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as vulcanized fibre board, vulcanized fibre sheet, etc., which must be consistent with the actual goods. Material: State that the specific material is vulcanized fibre, and indicate its composition or treatment process. Specifications and dimensions: Declare thickness, width, length and other dimensional information, such as thickness 0.5mm, width 1000mm. Appearance: Describe color, shape (plate, sheet, film, foil) and surface treatment. Use: State the main use, such as for electrical insulation, decoration, etc. Processing method: Indicate whether it has been reinforced, laminated, cut, etc. Brand: If there is a brand, declare the brand name; if no brand, state 'none'. Model: Declare the specific model for easy identification and classification. Customs declaration example:
Product name: Vulcanized fibre board
Material: Vulcanized fibre (treated with zinc chloride)
Specifications: Thickness 1.0mm, width 1000mm, length 2000mm
Appearance: Gray flat board
Use: For electrical insulation
Processing method: Not reinforced, only cut
Brand: None
Model: SP-1000
HS code: 39207200 Mistakenly classifying vulcanized fibre under Chapter 48 paper products, ignoring its plastic properties. Failing to distinguish between plate, sheet, film and foil, leading to subheading errors. Incomplete declaration elements, such as missing specifications and dimensions or processing method.
Product name
The specific name of the declared commodity, such as vulcanized fibre board, vulcanized fibre sheet, etc., which must be consistent with the actual goods.
⚠️ Misreporting as ordinary paperboard or plastic board, leading to classification errors.
Material
State that the specific material is vulcanized fibre, and indicate its composition or treatment process.
⚠️ Writing only 'paper' or 'plastic' without specifying vulcanized fibre.
Specifications and dimensions
Declare thickness, width, length and other dimensional information, such as thickness 0.5mm, width 1000mm.
⚠️ Omitting dimensions or incorrect units, leading to inaccurate measurement.
Appearance
Describe color, shape (plate, sheet, film, foil) and surface treatment.
⚠️ Failing to distinguish between plate, sheet, film and foil, affecting subheading classification.
Use
State the main use, such as for electrical insulation, decoration, etc.
⚠️ Use description too general, such as 'industrial use'.
Processing method
Indicate whether it has been reinforced, laminated, cut, etc.
⚠️ Failing to state the processing method, causing confusion with unprocessed products.
Brand
If there is a brand, declare the brand name; if no brand, state 'none'.
⚠️ False or omitted brand declaration.
Model
Declare the specific model for easy identification and classification.
⚠️ Incorrect model or inconsistent with the actual goods.
Mistakenly classifying vulcanized fibre under Chapter 48 paper products, ignoring its plastic properties.
Failing to distinguish between plate, sheet, film and foil, leading to subheading errors.
Incomplete declaration elements, such as missing specifications and dimensions or processing method.
🎯 Classification Logic
The core basis for classification is the material properties: vulcanized fibre is produced by chemical treatment (such as zinc chloride) that changes cellulose, giving it plastic-like hardness and water resistance, meeting the definition of plastics under Chapter 39. At the same time, the commodity form is plate, sheet, film or foil, meeting the description of heading 3920. If vulcanized fibre is combined with other materials, it is necessary to determine based on the essential character whether it is still classified under 3920. 4802 Uncoated paper and paperboard: 4802 is ordinary paper products, not chemically treated, and does not have plastic properties; whereas vulcanized fibre has been treated and its performance is close to plastics, so it should be classified under 3920. 3921 Other plates, sheets, film and foil of plastics: 3921 includes cellular plastics or reinforced plastics, etc., while 3920 is unreinforced or uncombined plastic plates and sheets; vulcanized fibre is usually unreinforced, so it is classified under 3920. 3919 Self-adhesive plates, sheets, film and foil of plastics: 3919 is for self-adhesive products; vulcanized fibre is usually not self-adhesive, so it is not classified under 3919. 4823 Other paper products: 4823 is for paper products cut to shape, but vulcanized fibre, because it has plastic properties, should still be classified under 3920. Is the material vulcanized fibre? Has it undergone chemical treatment? Is the form plate, sheet, film or foil? Is it self-adhesive? Is it combined with other materials?
Basis
The core basis for classification is the material properties: vulcanized fibre is produced by chemical treatment (such as zinc chloride) that changes cellulose, giving it plastic-like hardness and water resistance, meeting the definition of plastics under Chapter 39. At the same time, the commodity form is plate, sheet, film or foil, meeting the description of heading 3920. If vulcanized fibre is combined with other materials, it is necessary to determine based on the essential character whether it is still classified under 3920.
Confused Codes：
4802 - Uncoated paper and paperboard
4802 is ordinary paper products, not chemically treated, and does not have plastic properties; whereas vulcanized fibre has been treated and its performance is close to plastics, so it should be classified under 3920.
3921 - Other plates, sheets, film and foil of plastics
3921 includes cellular plastics or reinforced plastics, etc., while 3920 is unreinforced or uncombined plastic plates and sheets; vulcanized fibre is usually unreinforced, so it is classified under 3920.
3919 - Self-adhesive plates, sheets, film and foil of plastics
3919 is for self-adhesive products; vulcanized fibre is usually not self-adhesive, so it is not classified under 3919.
4823 - Other paper products
4823 is for paper products cut to shape, but vulcanized fibre, because it has plastic properties, should still be classified under 3920.
Self-Check：
✓ Is the material vulcanized fibre?
✓ Has it undergone chemical treatment?
✓ Is the form plate, sheet, film or foil?
✓ Is it self-adhesive?
✓ Is it combined with other materials?
❓ FAQ
How can I check the import tariff rate for 392072? The latest tariff rate can be checked through the official website of the General Administration of Customs or the International Trade Single Window. Tariff rates vary by country, trade agreement, etc., and official real-time data should be used as the basis. What is the difference in classification between vulcanized fibre and ordinary paper? Vulcanized fibre has undergone chemical treatment and has plastic-like hardness and water resistance, so it is classified under Chapter 39; ordinary paper has not been treated and is classified under Chapter 48. Can goods under 392072 enjoy free trade agreement preferences? This depends on the specific rules of origin. If they meet the origin criteria of the relevant free trade agreement, preferential tariff rates may be applied. It is recommended to consult a professional customs broker. How should specifications and dimensions be filled in during declaration? Thickness, width, length, etc. should be filled in, using millimeters or centimeters as units, ensuring consistency with the actual goods and avoiding classification disputes caused by dimensional errors. If vulcanized fibre board has been coated, is it still classified under 392072? If the coating does not change its essential character, it is still classified under 392072; if the coating gives it the character of another heading, it may be classified under another code. How can vulcanized fibre board and plastic board be distinguished? Vulcanized fibre board is made from cellulose that has undergone chemical treatment, while plastic board is made from synthetic resin. They can be distinguished by burn tests or component analysis. What is the export tax rebate rate for 392072? Export tax rebate rates are adjusted, so the latest export tax rebate rate database should be checked, or the local tax bureau should be consulted. How should cross-border e-commerce retail exports of vulcanized fibre sheets be declared? Product name, material, specifications, etc. must be declared according to customs requirements, and the correct HS code must be selected. Reference may be made to the 'List of Cross-border E-commerce Retail Imported Commodities'.
Q: How can I check the import tariff rate for 392072?
A: The latest tariff rate can be checked through the official website of the General Administration of Customs or the International Trade Single Window. Tariff rates vary by country, trade agreement, etc., and official real-time data should be used as the basis.
Q: What is the difference in classification between vulcanized fibre and ordinary paper?
A: Vulcanized fibre has undergone chemical treatment and has plastic-like hardness and water resistance, so it is classified under Chapter 39; ordinary paper has not been treated and is classified under Chapter 48.
Q: Can goods under 392072 enjoy free trade agreement preferences?
A: This depends on the specific rules of origin. If they meet the origin criteria of the relevant free trade agreement, preferential tariff rates may be applied. It is recommended to consult a professional customs broker.
Q: How should specifications and dimensions be filled in during declaration?
A: Thickness, width, length, etc. should be filled in, using millimeters or centimeters as units, ensuring consistency with the actual goods and avoiding classification disputes caused by dimensional errors.
Q: If vulcanized fibre board has been coated, is it still classified under 392072?
A: If the coating does not change its essential character, it is still classified under 392072; if the coating gives it the character of another heading, it may be classified under another code.
Q: How can vulcanized fibre board and plastic board be distinguished?
A: Vulcanized fibre board is made from cellulose that has undergone chemical treatment, while plastic board is made from synthetic resin. They can be distinguished by burn tests or component analysis.
Q: What is the export tax rebate rate for 392072?
A: Export tax rebate rates are adjusted, so the latest export tax rebate rate database should be checked, or the local tax bureau should be consulted.
Q: How should cross-border e-commerce retail exports of vulcanized fibre sheets be declared?
A: Product name, material, specifications, etc. must be declared according to customs requirements, and the correct HS code must be selected. Reference may be made to the 'List of Cross-border E-commerce Retail Imported Commodities'.
⚠️ 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.