Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures, and finished products, involving polymers such as polyethylene, polyvinyl chloride, etc. Heading 3921 belongs to this chapter for plates, sheets, film, foil, and strip and similar semi-manufactures, but care must be taken to distinguish them from rubber products of Chapter 40. Goods of this chapter are widely used in packaging, construction, electronics, and other fields, and classification requires a comprehensive judgment based on material composition, processing technology, and use. Heading 3921 specifically covers plates, sheets, film, foil, and strip of plastics (excluding primary forms or waste and scrap of other headings of Chapter 39), and requires that these materials are not reinforced, laminated, or combined with other materials. However, 3921 includes cellular plastic products, namely foamed polyvinyl chloride plates, sheets, film, and foil. Under this heading, further subdivision is based on the type of plastic (such as polyvinyl chloride, polyurethane, etc.) and whether it is cellular, and 392112 is specifically plates, sheets, film, and foil of cellular polyvinyl chloride. Code 392112 has 6 digits: the first 2 digits "39" represent Chapter 39 (plastics and articles thereof); digits 3-4 "21" represent heading 3921 (plates, sheets, film, foil, and strip of plastics); digits 5-6 "12" represent subheading 392112, in which "1" indicates cellular plastic and "2" indicates of polyvinyl chloride. Therefore, 392112 specifically refers to plates, sheets, film, and foil (excluding strip) of cellular polyvinyl chloride. When classifying, it is necessary to confirm that the material is polyvinyl chloride, has been foamed, and is in the form of plates, sheets, film, or foil. This product is plates, sheets, film, and foil of cellular polyvinyl chloride, which conforms to the subheading division of "cellular plastics" under heading 3921. If it were non-cellular polyvinyl chloride plates and sheets, it would be classified under 3920; if it were polyvinyl chloride paste resin or other primary forms, it would be classified under 3904; if it were combined with other materials or reinforced, it might be classified under 3911 or Chapter 94, etc. Therefore, 392112 precisely corresponds to semi-manufactures of cellular polyvinyl chloride.
Chapter
Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures, and finished products, involving polymers such as polyethylene, polyvinyl chloride, etc. Heading 3921 belongs to this chapter for plates, sheets, film, foil, and strip and similar semi-manufactures, but care must be taken to distinguish them from rubber products of Chapter 40. Goods of this chapter are widely used in packaging, construction, electronics, and other fields, and classification requires a comprehensive judgment based on material composition, processing technology, and use.
Heading
Heading 3921 specifically covers plates, sheets, film, foil, and strip of plastics (excluding primary forms or waste and scrap of other headings of Chapter 39), and requires that these materials are not reinforced, laminated, or combined with other materials. However, 3921 includes cellular plastic products, namely foamed polyvinyl chloride plates, sheets, film, and foil. Under this heading, further subdivision is based on the type of plastic (such as polyvinyl chloride, polyurethane, etc.) and whether it is cellular, and 392112 is specifically plates, sheets, film, and foil of cellular polyvinyl chloride.
Digit Breakdown
Code 392112 has 6 digits: the first 2 digits "39" represent Chapter 39 (plastics and articles thereof); digits 3-4 "21" represent heading 3921 (plates, sheets, film, foil, and strip of plastics); digits 5-6 "12" represent subheading 392112, in which "1" indicates cellular plastic and "2" indicates of polyvinyl chloride. Therefore, 392112 specifically refers to plates, sheets, film, and foil (excluding strip) of cellular polyvinyl chloride. When classifying, it is necessary to confirm that the material is polyvinyl chloride, has been foamed, and is in the form of plates, sheets, film, or foil.
Classification Basis
This product is plates, sheets, film, and foil of cellular polyvinyl chloride, which conforms to the subheading division of "cellular plastics" under heading 3921. If it were non-cellular polyvinyl chloride plates and sheets, it would be classified under 3920; if it were polyvinyl chloride paste resin or other primary forms, it would be classified under 3904; if it were combined with other materials or reinforced, it might be classified under 3911 or Chapter 94, etc. Therefore, 392112 precisely corresponds to semi-manufactures of cellular polyvinyl chloride.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "cellular polyvinyl chloride board", "foamed PVC sheet", etc., and it must be consistent with the actual goods. Material: Clearly state polyvinyl chloride (PVC), and indicate whether it is foamed, such as "foamed polyvinyl chloride". Appearance: Describe the shape (plate, sheet, film, foil), color, dimensions, etc., such as "white sheet, thickness 2mm". Specifications and model: Fill in dimensions (length, width, thickness), density, expansion ratio, and other parameters, such as "1000mm×2000mm×5mm". Use: Explain the main use, such as "used for building insulation, packaging padding", etc. Brand: If there is a brand, declare the brand name; if there is no brand, fill in "none". Processing technology: Briefly describe the processing method, such as "foamed after extrusion molding" or "mold-pressed foaming". Product name: cellular polyvinyl chloride board; Material: foamed polyvinyl chloride; Appearance: white sheet; Specifications: 1000mm×2000mm×5mm; Use: building insulation; Brand: none; Processing technology: foamed after extrusion molding. Mistakenly classifying non-cellular polyvinyl chloride plates and sheets under 392112, when they should actually be classified under 3920. Failure to clearly state that the material is polyvinyl chloride, and mistakenly declaring it as another plastic, resulting in classification errors. Ignoring the "cellular" characteristic and failing to provide evidence of foaming, which may be questioned by customs.
Product name
The specific name of the declared commodity, such as "cellular polyvinyl chloride board", "foamed PVC sheet", etc., and it must be consistent with the actual goods.
⚠️ Writing only "plastic board" or "PVC foam" without specifying cellular and polyvinyl chloride.
Material
Clearly state polyvinyl chloride (PVC), and indicate whether it is foamed, such as "foamed polyvinyl chloride".
⚠️ Mistakenly writing "polyethylene" or "polyurethane", resulting in classification errors.
Appearance
Describe the shape (plate, sheet, film, foil), color, dimensions, etc., such as "white sheet, thickness 2mm".
⚠️ Omitting thickness or shape, making it impossible to determine whether it belongs to plates, sheets, film, or foil.
Specifications and model
Fill in dimensions (length, width, thickness), density, expansion ratio, and other parameters, such as "1000mm×2000mm×5mm".
⚠️ Failure to provide thickness may lead to incorrect classification under other subheadings.
Use
Explain the main use, such as "used for building insulation, packaging padding", etc.
⚠️ The description of use is too broad, such as "industrial use".
Brand
If there is a brand, declare the brand name; if there is no brand, fill in "none".
⚠️ Failure to declare the brand or incorrectly declaring another brand.
Processing technology
Briefly describe the processing method, such as "foamed after extrusion molding" or "mold-pressed foaming".
⚠️ Failure to state whether it is foamed, causing confusion with non-cellular products.
Example： Product name: cellular polyvinyl chloride board; Material: foamed polyvinyl chloride; Appearance: white sheet; Specifications: 1000mm×2000mm×5mm; Use: building insulation; Brand: none; Processing technology: foamed after extrusion molding.
Common Mistakes：
Mistakenly classifying non-cellular polyvinyl chloride plates and sheets under 392112, when they should actually be classified under 3920.
Failure to clearly state that the material is polyvinyl chloride, and mistakenly declaring it as another plastic, resulting in classification errors.
Ignoring the "cellular" characteristic and failing to provide evidence of foaming, which may be questioned by customs.
🎯 Classification Logic
The core basis for classification is: 1) the material is polyvinyl chloride (PVC); 2) it has been foamed and has a cellular structure; 3) the shape is plate, sheet, film, or foil (excluding strip); 4) it is not reinforced, laminated, or combined with other materials. If it is cellular polyvinyl chloride strip, it is classified under other subheadings of 3921; if cellular polyvinyl chloride is combined with other materials, it may be classified under 3911 or Chapter 94. 392010 Non-cellular polyethylene plates, sheets, film, and foil: The material is polyethylene and non-cellular, differing from the polyvinyl chloride and cellular characteristics of 392112. 392020 Non-cellular polypropylene plates, sheets, film, and foil: The material is polypropylene and non-cellular, and the type of plastic must be distinguished during classification. 392043 Non-cellular plates, sheets, film, and foil of polyvinyl chloride (plasticizer ≥6%): It is also polyvinyl chloride but non-cellular, and is further subdivided according to plasticizer content; 392112 is cellular. 392111 Cellular polystyrene plates, sheets, film, and foil: The material is polystyrene, which differs from polyvinyl chloride, and the subheading is different. 392113 Cellular polyurethane plates, sheets, film, and foil: The material is polyurethane, which differs from polyvinyl chloride, and the subheading is different. Confirm that the material is polyvinyl chloride (PVC), not other plastics. Confirm that the commodity has been foamed and has a cellular structure. Confirm that the shape is plate, sheet, film, or foil, not strip or other shapes. Confirm that it is not reinforced, laminated, or combined with other materials. Check whether specifications such as thickness and density are consistent with the declaration.
Basis
The core basis for classification is: 1) the material is polyvinyl chloride (PVC); 2) it has been foamed and has a cellular structure; 3) the shape is plate, sheet, film, or foil (excluding strip); 4) it is not reinforced, laminated, or combined with other materials. If it is cellular polyvinyl chloride strip, it is classified under other subheadings of 3921; if cellular polyvinyl chloride is combined with other materials, it may be classified under 3911 or Chapter 94.
Confused Codes：
392010 - Non-cellular polyethylene plates, sheets, film, and foil
The material is polyethylene and non-cellular, differing from the polyvinyl chloride and cellular characteristics of 392112.
392020 - Non-cellular polypropylene plates, sheets, film, and foil
The material is polypropylene and non-cellular, and the type of plastic must be distinguished during classification.
392043 - Non-cellular plates, sheets, film, and foil of polyvinyl chloride (plasticizer ≥6%)
It is also polyvinyl chloride but non-cellular, and is further subdivided according to plasticizer content; 392112 is cellular.
392111 - Cellular polystyrene plates, sheets, film, and foil
The material is polystyrene, which differs from polyvinyl chloride, and the subheading is different.
392113 - Cellular polyurethane plates, sheets, film, and foil
The material is polyurethane, which differs from polyvinyl chloride, and the subheading is different.
Self-Check：
✓ Confirm that the material is polyvinyl chloride (PVC), not other plastics.
✓ Confirm that the commodity has been foamed and has a cellular structure.
✓ Confirm that the shape is plate, sheet, film, or foil, not strip or other shapes.
✓ Confirm that it is not reinforced, laminated, or combined with other materials.
✓ Check whether specifications such as thickness and density are consistent with the declaration.
❓ FAQ
How can it be determined whether cellular polyvinyl chloride plates and sheets are classified under 392112? The following must all be satisfied: the material is polyvinyl chloride, it has been foamed, the shape is plate, sheet, film, or foil, and it is not combined with other materials. If it is non-cellular, it is classified under 3920; if it is strip, it is classified under other subheadings of 3921. What is the difference between 392112 and 392043? 392112 is cellular polyvinyl chloride plates, sheets, film, and foil, while 392043 is non-cellular polyvinyl chloride plates, sheets, film, and foil with a plasticizer content of ≥6%. The core difference lies in whether it is cellular and the plasticizer content (392043 has a requirement). How should the "cellular" characteristic be described when declaring? The terms "foamed" or "cellular" should be clearly reflected in the product name, material, and processing technology, such as "foamed polyvinyl chloride board", and parameters such as expansion ratio should be provided to prove compliance with 392112. If cellular polyvinyl chloride board is combined with other materials, where should it be classified? If it is combined with other materials (such as backed with textile), it may be classified under 3911 (other plastics in primary forms) or Chapter 94, etc., depending on the composite material and use, and no longer under 392112. How can the export tax rebate and regulatory conditions for 392112 be checked? The regulatory conditions, rebate tax rate, etc. for this code can be checked through the official website of the General Administration of Customs of China or the "Single Window". Tax rates may change, and the latest announcements should prevail. How are cellular polyvinyl chloride film and foil distinguished? Generally, thickness less than 0.25mm is called film, greater than 0.25mm is called sheet or plate, and foil generally refers to extremely thin (<0.1mm). However, the HS does not strictly define this, and it may be described according to actual thickness and industry practice when declaring. What declaration elements are required for importing cellular polyvinyl chloride plates and sheets? Product name, material, appearance, specifications and model, use, brand, processing technology, etc. are required, subject to customs requirements, and the information must be true and complete. Does 392112 include cellular polyvinyl chloride strip? No. 392112 only covers plates, sheets, film, and foil; strip (width exceeding thickness) should be classified under other subheadings of 3921, such as 392190.
Q: How can it be determined whether cellular polyvinyl chloride plates and sheets are classified under 392112?
A: The following must all be satisfied: the material is polyvinyl chloride, it has been foamed, the shape is plate, sheet, film, or foil, and it is not combined with other materials. If it is non-cellular, it is classified under 3920; if it is strip, it is classified under other subheadings of 3921.
Q: What is the difference between 392112 and 392043?
A: 392112 is cellular polyvinyl chloride plates, sheets, film, and foil, while 392043 is non-cellular polyvinyl chloride plates, sheets, film, and foil with a plasticizer content of ≥6%. The core difference lies in whether it is cellular and the plasticizer content (392043 has a requirement).
Q: How should the "cellular" characteristic be described when declaring?
A: The terms "foamed" or "cellular" should be clearly reflected in the product name, material, and processing technology, such as "foamed polyvinyl chloride board", and parameters such as expansion ratio should be provided to prove compliance with 392112.
Q: If cellular polyvinyl chloride board is combined with other materials, where should it be classified?
A: If it is combined with other materials (such as backed with textile), it may be classified under 3911 (other plastics in primary forms) or Chapter 94, etc., depending on the composite material and use, and no longer under 392112.
Q: How can the export tax rebate and regulatory conditions for 392112 be checked?
A: The regulatory conditions, rebate tax rate, etc. for this code can be checked through the official website of the General Administration of Customs of China or the "Single Window". Tax rates may change, and the latest announcements should prevail.
Q: How are cellular polyvinyl chloride film and foil distinguished?
A: Generally, thickness less than 0.25mm is called film, greater than 0.25mm is called sheet or plate, and foil generally refers to extremely thin (<0.1mm). However, the HS does not strictly define this, and it may be described according to actual thickness and industry practice when declaring.
Q: What declaration elements are required for importing cellular polyvinyl chloride plates and sheets?
A: Product name, material, appearance, specifications and model, use, brand, processing technology, etc. are required, subject to customs requirements, and the information must be true and complete.
Q: Does 392112 include cellular polyvinyl chloride strip?
A: No. 392112 only covers plates, sheets, film, and foil; strip (width exceeding thickness) should be classified under other subheadings of 3921, such as 392190.
⚠️ 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.