Chapter 39 covers plastics and articles thereof, and is a core chapter in the HS classification organized by material properties. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures (such as plates, sheets, film, foil, and strip), and finished articles (such as tubes, containers, floor coverings, etc.). However, note that many plastic articles, if specially designed for other chapters (such as textiles, machinery, vehicles), are classified preferentially in the corresponding chapters. This chapter is further subdivided according to the source of the plastic, the stage of processing, and the use, and is an important basis for the classification of chemical and light industrial products. Heading 3920 specifically covers plates, sheets, film, foil and strip of non-cellular plastics, not reinforced, laminated, or combined with other materials, and not supported with other materials. Its scope includes products in the above forms made from various plastics such as polyethylene, polypropylene, polyvinyl chloride, polyester, etc. However, if the plastic has been reinforced, laminated, supported, or combined with other materials, it is generally classified in 3921. In addition, 3920 applies only to non-cellular plastics; cellular plastics are classified in 3921. The first 2 digits "39" represent Chapter 39: Plastics and articles thereof. The 3rd-4th digits "20" represent heading 3920: Other plates, sheets, film, foil and strip, of non-cellular plastics, not reinforced, laminated, supported or similarly combined with other materials. The 5th-6th digits "99" represent subheading 3920.99: Of other plastics, plates, sheets, film, foil and strip. This subheading is a residual subheading and applies to plastics not specifically named in 3920.10 to 3920.92, such as plates, sheets, film and foil made of polycarbonate, polyamide, polyacetal, etc. Therefore, 392099 covers non-cellular plates, sheets, film and foil made of plastics other than specific plastics such as polyethylene, polypropylene, polystyrene, polyvinyl chloride, acrylic polymers, polycarbonate, polyester, etc. This product is classified in 392099 because its material is plastic, its form is plate, sheet, film, foil or strip, and it is non-cellular, not reinforced, not laminated, and not supported. If it were cellular plastic, it should be classified in 3921; if it were reinforced or laminated plastic, it would also be classified in 3921; if it were a specific plastic (such as polyethylene, polypropylene, etc.), it would be classified in a more specific subheading under 3920 (such as 392010, 392020, etc.). Therefore, only other plastics that do not fall under other subheadings under 3920 are classified in 392099.
Chapter
Chapter 39 covers plastics and articles thereof, and is a core chapter in the HS classification organized by material properties. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures (such as plates, sheets, film, foil, and strip), and finished articles (such as tubes, containers, floor coverings, etc.). However, note that many plastic articles, if specially designed for other chapters (such as textiles, machinery, vehicles), are classified preferentially in the corresponding chapters. This chapter is further subdivided according to the source of the plastic, the stage of processing, and the use, and is an important basis for the classification of chemical and light industrial products.
Heading
Heading 3920 specifically covers plates, sheets, film, foil and strip of non-cellular plastics, not reinforced, laminated, or combined with other materials, and not supported with other materials. Its scope includes products in the above forms made from various plastics such as polyethylene, polypropylene, polyvinyl chloride, polyester, etc. However, if the plastic has been reinforced, laminated, supported, or combined with other materials, it is generally classified in 3921. In addition, 3920 applies only to non-cellular plastics; cellular plastics are classified in 3921.
Digit Breakdown
The first 2 digits "39" represent Chapter 39: Plastics and articles thereof. The 3rd-4th digits "20" represent heading 3920: Other plates, sheets, film, foil and strip, of non-cellular plastics, not reinforced, laminated, supported or similarly combined with other materials. The 5th-6th digits "99" represent subheading 3920.99: Of other plastics, plates, sheets, film, foil and strip. This subheading is a residual subheading and applies to plastics not specifically named in 3920.10 to 3920.92, such as plates, sheets, film and foil made of polycarbonate, polyamide, polyacetal, etc. Therefore, 392099 covers non-cellular plates, sheets, film and foil made of plastics other than specific plastics such as polyethylene, polypropylene, polystyrene, polyvinyl chloride, acrylic polymers, polycarbonate, polyester, etc.
Classification Basis
This product is classified in 392099 because its material is plastic, its form is plate, sheet, film, foil or strip, and it is non-cellular, not reinforced, not laminated, and not supported. If it were cellular plastic, it should be classified in 3921; if it were reinforced or laminated plastic, it would also be classified in 3921; if it were a specific plastic (such as polyethylene, polypropylene, etc.), it would be classified in a more specific subheading under 3920 (such as 392010, 392020, etc.). Therefore, only other plastics that do not fall under other subheadings under 3920 are classified in 392099.
📝 Declaration Elements
Product name: The specific name of the declared commodity, which should include key information such as material, form, and use, such as "polycarbonate sheet", "nylon film", etc. Material: Clearly specify the type of plastic, such as polycarbonate, polyamide, polyacetal, etc., which must correspond to the HS subheading. Appearance: Describe physical characteristics such as color, transparency, and shape (such as roll, sheet). Specifications and dimensions: Provide dimensional information such as thickness, width, and length, usually in millimeters or centimeters. Whether cellular: Declare whether it is cellular plastic; cellular plastics are classified in 3921. Whether reinforced or laminated: State whether it is reinforced, laminated, or supported with other materials; if so, it is classified in 3921. Use: Briefly describe the main use, such as packaging, insulation, advertising, etc., to assist in classification. Brand or model: If there is a brand or model, it must be declared to facilitate customs identification. Product name: Polycarbonate sheet; Material: Polycarbonate; Appearance: Transparent, rectangular sheet; Specifications and dimensions: Thickness 2mm, width 1000mm, length 2000mm; Whether cellular: Non-cellular; Whether reinforced or laminated: Not reinforced, not laminated; Use: Used for electronic equipment windows; Brand: XX brand, Model: PC-100. Mistaking cellular plastic for 392099, when it should actually be classified in 3921. Not specifying the specific type of plastic, making it impossible to determine the subheading. Ignoring reinforcement or lamination information, incorrectly classifying in 3920 instead of 3921.
Product name
The specific name of the declared commodity, which should include key information such as material, form, and use, such as "polycarbonate sheet", "nylon film", etc.
⚠️ Writing only "plastic sheet" without specifying the specific type of plastic and form.
Material
Clearly specify the type of plastic, such as polycarbonate, polyamide, polyacetal, etc., which must correspond to the HS subheading.
⚠️ Mistaking polycarbonate for polyester, leading to classification errors.
Appearance
Describe physical characteristics such as color, transparency, and shape (such as roll, sheet).
⚠️ Ignoring the description of transparency, which affects classification judgment.
Specifications and dimensions
Provide dimensional information such as thickness, width, and length, usually in millimeters or centimeters.
⚠️ Not providing thickness, making it impossible to distinguish film from thick sheet.
Whether cellular
Declare whether it is cellular plastic; cellular plastics are classified in 3921.
⚠️ Mistaking cellular plastic for non-cellular.
Whether reinforced or laminated
State whether it is reinforced, laminated, or supported with other materials; if so, it is classified in 3921.
⚠️ Not declaring reinforcing materials, leading to incorrect classification in 3920.
Use
Briefly describe the main use, such as packaging, insulation, advertising, etc., to assist in classification.
⚠️ Use description is too vague, such as "industrial use".
Brand or model
If there is a brand or model, it must be declared to facilitate customs identification.
⚠️ Ignoring the brand, making it impossible to verify the price.
Example： Product name: Polycarbonate sheet; Material: Polycarbonate; Appearance: Transparent, rectangular sheet; Specifications and dimensions: Thickness 2mm, width 1000mm, length 2000mm; Whether cellular: Non-cellular; Whether reinforced or laminated: Not reinforced, not laminated; Use: Used for electronic equipment windows; Brand: XX brand, Model: PC-100.
Common Mistakes：
Mistaking cellular plastic for 392099, when it should actually be classified in 3921.
Not specifying the specific type of plastic, making it impossible to determine the subheading.
Ignoring reinforcement or lamination information, incorrectly classifying in 3920 instead of 3921.
🎯 Classification Logic
Core classification criteria: First, confirm that the product is made of plastic; second, the form is plate, sheet, film, foil or strip; third, it must be non-cellular, not reinforced, not laminated, not supported; finally, the type of plastic does not belong to a subheading specifically named under 3920 (such as polyethylene, polypropylene, polystyrene, polyvinyl chloride, acrylic polymers, polycarbonate, polyester, etc.). If the above conditions are met, it is classified in 392099. If it is cellular plastic or reinforced/laminated, it is classified in 3921. If it is an article of other chapters (such as coated textile materials), it is classified according to the corresponding chapter. 392010 Plates, sheets, film, foil of polymers of ethylene: The material is polyethylene, while 392099 is for other plastics. If it is polyethylene, even if non-cellular, it is classified in 392010. 392020 Plates, sheets, film, foil of polymers of propylene: The material is polypropylene, classified in 392020; 392099 is for other plastics. 392061 Plates, sheets, film, foil of polycarbonate: Polycarbonate is separately listed and classified in 392061, not 392099. 392062 Plates, sheets, film, foil of polyethylene terephthalate: PET is separately listed and classified in 392062, not 392099. 392190 Other plates, sheets, film, foil of plastics (reinforced, laminated, etc.): 392190 covers reinforced, laminated, supported plastic plates, sheets, film, foil, while 392099 is non-reinforced and non-laminated. Is it made of plastic? Is it a plate, sheet, film, foil or strip? Is it non-cellular? Is it not reinforced, not laminated, not supported? Does the type of plastic not belong to other subheadings under 3920?
Basis
Core classification criteria: First, confirm that the product is made of plastic; second, the form is plate, sheet, film, foil or strip; third, it must be non-cellular, not reinforced, not laminated, not supported; finally, the type of plastic does not belong to a subheading specifically named under 3920 (such as polyethylene, polypropylene, polystyrene, polyvinyl chloride, acrylic polymers, polycarbonate, polyester, etc.). If the above conditions are met, it is classified in 392099. If it is cellular plastic or reinforced/laminated, it is classified in 3921. If it is an article of other chapters (such as coated textile materials), it is classified according to the corresponding chapter.
Confused Codes：
392010 - Plates, sheets, film, foil of polymers of ethylene
The material is polyethylene, while 392099 is for other plastics. If it is polyethylene, even if non-cellular, it is classified in 392010.
392020 - Plates, sheets, film, foil of polymers of propylene
The material is polypropylene, classified in 392020; 392099 is for other plastics.
392061 - Plates, sheets, film, foil of polycarbonate
Polycarbonate is separately listed and classified in 392061, not 392099.
392062 - Plates, sheets, film, foil of polyethylene terephthalate
PET is separately listed and classified in 392062, not 392099.
392190 - Other plates, sheets, film, foil of plastics (reinforced, laminated, etc.)
392190 covers reinforced, laminated, supported plastic plates, sheets, film, foil, while 392099 is non-reinforced and non-laminated.
Self-Check：
✓ Is it made of plastic?
✓ Is it a plate, sheet, film, foil or strip?
✓ Is it non-cellular?
✓ Is it not reinforced, not laminated, not supported?
✓ Does the type of plastic not belong to other subheadings under 3920?
❓ FAQ
How can I check the customs tariff for goods under 392099? You can check the latest import tariff, value-added tax, and regulatory conditions by entering HS code 392099 on the official website of the General Administration of Customs, the China International Trade Single Window, or third-party query platforms. Note that tariff rates may vary by country and trade agreement, and the official publication should prevail. What is the difference between 392099 and 392190? 392099 applies to other non-cellular, non-reinforced, non-laminated, non-supported plastic plates, sheets, film, foil; 392190 applies to plastic plates, sheets, film, foil that are reinforced, laminated, supported or similarly combined, as well as cellular plastics. The key difference is whether they have undergone processing such as reinforcement or lamination. Which code should polycarbonate sheets be classified under? If polycarbonate sheets are non-cellular, non-reinforced, and non-laminated, they should be classified in 392061 (of polycarbonate). If they are cellular or reinforced/laminated, they are classified in 3921. 392099 applies only to other plastics not specifically named. How should "material" be described during declaration to avoid classification errors? The chemical name of the plastic should be accurately filled in, such as "polyamide", "polyacetal", etc., avoiding colloquial names such as "nylon" (should be written as polyamide). At the same time, indicate whether it is combined with other materials, so that customs can determine whether it is classified in 3920 or 3921. If the plastic sheet is self-adhesive, is it still classified in 392099? Self-adhesive plastic sheets should be classified in 3919 (self-adhesive plates, sheets, film, foil, etc. of plastics), not 3920. 3920 applies only to non-self-adhesive plastic plates, sheets, film, foil. Therefore, if the product is self-adhesive, it must be classified in 3919. What regulatory conditions are required for exporting goods under 392099? Regulatory conditions vary by specific commodity and may involve export inspection, licenses, etc. It is recommended to check the "Export Tariff" published by customs or consult the local customs to confirm whether relevant documents are required. How can I determine whether a plastic sheet is "cellular plastic"? Cellular plastic generally refers to plastic containing a large number of air bubbles inside, such as polyurethane foam, polystyrene foam, etc. It can be judged by observing its density, elasticity, and cross-sectional voids. If it is cellular, it should be classified in 3921, not 3920. What are the common classification misunderstandings for goods under 392099 during import? Common misunderstandings include: mistaking cellular plastic for 3920; mistaking reinforced/laminated plastic for 3920; mistaking specifically named plastics (such as polycarbonate) for 392099; mistaking self-adhesive plastic for 3920. It is recommended to carefully verify the material and processing technology.
Q: How can I check the customs tariff for goods under 392099?
A: You can check the latest import tariff, value-added tax, and regulatory conditions by entering HS code 392099 on the official website of the General Administration of Customs, the China International Trade Single Window, or third-party query platforms. Note that tariff rates may vary by country and trade agreement, and the official publication should prevail.
Q: What is the difference between 392099 and 392190?
A: 392099 applies to other non-cellular, non-reinforced, non-laminated, non-supported plastic plates, sheets, film, foil; 392190 applies to plastic plates, sheets, film, foil that are reinforced, laminated, supported or similarly combined, as well as cellular plastics. The key difference is whether they have undergone processing such as reinforcement or lamination.
Q: Which code should polycarbonate sheets be classified under?
A: If polycarbonate sheets are non-cellular, non-reinforced, and non-laminated, they should be classified in 392061 (of polycarbonate). If they are cellular or reinforced/laminated, they are classified in 3921. 392099 applies only to other plastics not specifically named.
Q: How should "material" be described during declaration to avoid classification errors?
A: The chemical name of the plastic should be accurately filled in, such as "polyamide", "polyacetal", etc., avoiding colloquial names such as "nylon" (should be written as polyamide). At the same time, indicate whether it is combined with other materials, so that customs can determine whether it is classified in 3920 or 3921.
Q: If the plastic sheet is self-adhesive, is it still classified in 392099?
A: Self-adhesive plastic sheets should be classified in 3919 (self-adhesive plates, sheets, film, foil, etc. of plastics), not 3920. 3920 applies only to non-self-adhesive plastic plates, sheets, film, foil. Therefore, if the product is self-adhesive, it must be classified in 3919.
Q: What regulatory conditions are required for exporting goods under 392099?
A: Regulatory conditions vary by specific commodity and may involve export inspection, licenses, etc. It is recommended to check the "Export Tariff" published by customs or consult the local customs to confirm whether relevant documents are required.
Q: How can I determine whether a plastic sheet is "cellular plastic"?
A: Cellular plastic generally refers to plastic containing a large number of air bubbles inside, such as polyurethane foam, polystyrene foam, etc. It can be judged by observing its density, elasticity, and cross-sectional voids. If it is cellular, it should be classified in 3921, not 3920.
Q: What are the common classification misunderstandings for goods under 392099 during import?
A: Common misunderstandings include: mistaking cellular plastic for 3920; mistaking reinforced/laminated plastic for 3920; mistaking specifically named plastics (such as polycarbonate) for 392099; mistaking self-adhesive plastic for 3920. It is recommended to carefully verify the material and processing technology.
⚠️ 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.