Chapter 39 covers plastics and articles thereof, and is a core chapter in the HS classification system divided by material properties. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures, and finished products, involving various polymer materials such as polyolefins, polyamides, and polyurethanes. The chapter notes strictly define the definition of "plastics," the scope of processing, and exclusion clauses; for example, products mixed with textile materials may be classified under Chapter 56 or Chapter 59. 3921 belongs to the subheading category of "plates, sheets, film, foil and strip" in this chapter, and is limited to cellular plastic products, reflecting a dual restriction on material form and physical structure. Heading 3921 covers plates, sheets, film, foil and strip of plastics, and is expressly limited to "cellular" plastic products. It is further subdivided by polymer type: 3921.1 for polymers of styrene, 3921.2 for polymers of vinyl chloride, 3921.3 for polyurethanes, 3921.4 for regenerated cellulose, and 3921.9 for other. 3921.13 specifically refers to plates, sheets, film and foil of cellular polyurethane, emphasizing that the product has a cellular structure and is not reinforced, not laminated, and not supported; if reinforced or combined, it may be classified under 3921.90 or another heading. The first 2 digits "39" represent Chapter 39, plastics and articles thereof, covering all synthetic or natural polymer materials and their semi-finished and finished products. The 3rd-4th digits "21" represent heading 3921, namely plates, sheets, film, foil and strip of plastics, limited to cellular plastics. The 5th-6th digits "13" represent subheading 3921.13, specifically plates, sheets, film and foil of cellular polyurethane. Among these, "1" indicates cellular structure, and under 3921.1, "3" represents polyurethane (styrene is 1, vinyl chloride is 2, polyurethane is 3). Therefore, 392113 is fully described as "plates, sheets, film and foil of cellular polyurethane," a six-digit subheading code used for customs declaration and statistics. This commodity is classified under 392113 because its material is polyurethane, its form is plates, sheets, film and foil, and its structure is cellular. If it were non-cellular polyurethane sheet, it should be classified under 3920.99; if it were cellular but reinforced or laminated, it might be classified under 3921.90; if it were polyurethane foam waste and scrap, it would be classified under 3915. In addition, if combined with textiles, it may be classified as textile material. Therefore, 392113 applies only to pure cellular polyurethane plates, sheets, film and foil that are not reinforced and not combined.

Product name: The standard name of the declared commodity, which should include key information such as material, form, and structure, e.g., "cellular polyurethane sheet." Material: Clearly specify the polymer type, such as polyurethane (PU), and indicate whether it is cellular. Appearance: Describe color, shape (such as roll or sheet), and surface characteristics (such as smooth or rough). Specifications and dimensions: Provide thickness, width, length, etc., usually in millimeters or centimeters. Density: A key parameter of cellular plastics, expressed in kg/m³, affecting classification and duty rate. Whether reinforced or laminated: State whether it is combined or reinforced with other materials, such as glass fiber or fabric. Use: Explain the main application fields, such as packaging, sound insulation, padding, etc. Product name: cellular polyurethane sheet; Material: polyurethane (cellular); Appearance: black sheet, smooth surface; Specifications: thickness 5 mm, width 1 m, length 2 m; Density: 30 kg/m³; Whether reinforced: not reinforced; Use: used for packaging cushioning. Misdeclaring non-cellular polyurethane sheet as cellular, resulting in an incorrect code. Omitting density declaration, affecting customs determination of cellular plastics. Failing to indicate whether reinforced or laminated, possibly leading to classification under another subheading.

The core basis for classification is: 1) the material is polyurethane; 2) the structure is cellular; 3) the form is plates, sheets, film or foil; 4) it has not been reinforced, laminated, or supported. According to the Import and Export Tariff and its notes, 3921.13 applies only to goods meeting the above conditions. If cellular polyurethane is combined with textiles, it may be classified as textile material (such as 5903); if it is waste and scrap, it is classified under 3915. In addition, if it is cellular polyurethane in primary forms, it should be classified under 3909. 392099 Other plates, sheets, film, foil and strip of non-cellular plastics: 392099 is non-cellular plastic, while 392113 is cellular plastic; the key difference is whether it is cellular. 392190 Other plates, sheets, film, foil and strip of cellular plastics: 392190 covers cellular plastics of other materials or reinforced or laminated cellular plastics, while 392113 is limited to pure polyurethane foam and not reinforced. 3915 Waste, parings and scrap of plastics: 3915 is waste and scrap, while 392113 is finished plates, sheets, film and foil; their use and state are different. 3909 Polyurethanes in primary forms: 3909 is in primary forms, such as liquid or paste, while 392113 is formed plates, sheets, film and foil. 5903 Textile fabrics impregnated with plastics: 5903 is textiles combined with plastics, while 392113 is a pure plastic product containing no textile material. Is the material polyurethane? Is it cellular? Is the form plates, sheets, film or foil? Has it been reinforced or laminated? Does it belong to waste and scrap?

How can it be determined whether cellular polyurethane sheet should be classified under 392113 or 392190? If it is pure polyurethane foam and not reinforced or laminated, it should be classified under 392113; if it is combined with other materials or reinforced, it is classified under 392190. The product structure must be carefully checked. In the declaration elements for cellular polyurethane sheet, is density mandatory? Yes, density is a key parameter of cellular plastics and affects classification and customs valuation. It is recommended to provide an accurate value in kg/m³. If cellular polyurethane sheet is used for footwear materials, is it still classified under 392113? Classification depends on material and structure, not use. As long as it meets the conditions of cellular, polyurethane, and plates, sheets, film or foil, it is still classified under 392113, but note that footwear parts may have separate classification. How should cellular polyurethane combined with textiles be classified? If the textile is the base and the plastic plays the main role, it may be classified under 5903; if the plastic is the base, it may be classified under 3921. This must be determined according to the chapter notes and processing technology. What are the common issues in customs inspection when importing cellular polyurethane sheet? Common issues include: declaring cellular when it is actually non-cellular, inaccurate density declaration, failure to indicate reinforcement, and inconsistent specifications and dimensions. It is recommended to declare truthfully and provide samples. What is the export tax rebate rate for 392113? The rebate rate changes with national policy. Please consult the latest Export Tax Rebate Rate Library or ask the local customs. It can usually be checked by commodity code in the electronic tax bureau. How can the tariff rate for cellular polyurethane sheet be checked? You can visit the official website of the General Administration of Customs of China or use the Import and Export Tariff. Enter code 392113 to view the MFN rate, general rate, etc. Note that rates may change. If cellular polyurethane sheet is cut into a specific shape, does it affect classification? Cutting only into rectangles (including squares) does not affect classification; if cut into other shapes, it may be regarded as a finished article and classified under another heading, such as 3926.