Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished products. This chapter is subdivided according to the source, processing method and use of plastics, and is the core chapter for the classification of plastic commodities in international trade. Heading 3921 includes plates, sheets, film, foil and strip made of plastics, but excludes cellular plastic products (classified under 3920 or the cellular subheadings of 3921) and goods already specified in other headings of this chapter. This heading mainly covers non-cellular plates, sheets, film and foil, whether or not surface-treated or cut into rectangles. The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 21, represent heading 3921, namely other plates, sheets, film and foil of non-cellular plastics; digits 5-6, 90, are a subheading meaning "other", i.e. plates, sheets, film and foil of non-cellular plastics not specified in more specific subheadings under 3921 (such as 3921.11 to 3921.19). Therefore, 392190 covers all plates, sheets, film and foil of non-cellular plastics not elsewhere specified. The goods are plates, sheets, film and foil made of non-cellular plastics and are not specifically named under 3920 (plates, sheets, film and foil of non-cellular plastics, not reinforced, laminated, etc.) or other subheadings of 3921 (such as cellular plastics), and are therefore classified under 392190.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished products. This chapter is subdivided according to the source, processing method and use of plastics, and is the core chapter for the classification of plastic commodities in international trade.
Heading
Heading 3921 includes plates, sheets, film, foil and strip made of plastics, but excludes cellular plastic products (classified under 3920 or the cellular subheadings of 3921) and goods already specified in other headings of this chapter. This heading mainly covers non-cellular plates, sheets, film and foil, whether or not surface-treated or cut into rectangles.
Digit Breakdown
The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 21, represent heading 3921, namely other plates, sheets, film and foil of non-cellular plastics; digits 5-6, 90, are a subheading meaning "other", i.e. plates, sheets, film and foil of non-cellular plastics not specified in more specific subheadings under 3921 (such as 3921.11 to 3921.19). Therefore, 392190 covers all plates, sheets, film and foil of non-cellular plastics not elsewhere specified.
Classification Basis
The goods are plates, sheets, film and foil made of non-cellular plastics and are not specifically named under 3920 (plates, sheets, film and foil of non-cellular plastics, not reinforced, laminated, etc.) or other subheadings of 3921 (such as cellular plastics), and are therefore classified under 392190.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "polyester film", "polyethylene sheet", etc., which must be consistent with the actual goods. Material: The type of plastic, such as polyethylene, polyvinyl chloride, polyester, etc.; the specific polymer must be indicated. Appearance: Describe the appearance of the plate, sheet, film or foil, such as transparent, translucent, opaque, whether patterned, etc. Specifications and dimensions: Length, width, thickness, etc., usually expressed in millimeters or centimeters, and must be consistent with the commercial invoice. Whether cellular: Clearly state whether it is cellular plastic; cellular plastics are classified under the cellular subheadings of 3921, while non-cellular ones are classified under 392190. Whether reinforced or laminated: Whether it is combined with other materials or reinforced, which affects whether it is classified under 3921. Use: The main use, such as packaging, construction, electronics, etc., which helps confirm classification. Product name: polyester film; Material: polyethylene terephthalate; Appearance: transparent; Specifications and dimensions: length 1000 m, width 500 mm, thickness 0.05 mm; Whether cellular: no; Whether reinforced or laminated: not reinforced; Use: for packaging. Mistakenly declaring cellular plastic as non-cellular, resulting in an incorrect subheading. Failure to provide thickness, making it impossible to distinguish film from sheet. The material description is not specific, such as writing only "plastic", which affects classification.
Product name
The specific name of the declared commodity, such as "polyester film", "polyethylene sheet", etc., which must be consistent with the actual goods.
⚠️ Writing only "plastic sheet" is too general and fails to indicate the material and shape.
Material
The type of plastic, such as polyethylene, polyvinyl chloride, polyester, etc.; the specific polymer must be indicated.
⚠️ Mistakenly writing "plastic" without further subdivision, causing classification difficulties.
Appearance
Describe the appearance of the plate, sheet, film or foil, such as transparent, translucent, opaque, whether patterned, etc.
⚠️ Omitting the appearance description, which affects subheading determination.
Specifications and dimensions
Length, width, thickness, etc., usually expressed in millimeters or centimeters, and must be consistent with the commercial invoice.
⚠️ Incorrect units or failure to provide thickness, making it impossible to determine whether the goods are plates, sheets, film or foil.
Whether cellular
Clearly state whether it is cellular plastic; cellular plastics are classified under the cellular subheadings of 3921, while non-cellular ones are classified under 392190.
⚠️ Mistakenly declaring cellular plastic as non-cellular, resulting in incorrect classification.
Whether reinforced or laminated
Whether it is combined with other materials or reinforced, which affects whether it is classified under 3921.
⚠️ Failure to state the reinforcement status may lead to incorrect classification under 3920.
Use
The main use, such as packaging, construction, electronics, etc., which helps confirm classification.
⚠️ The use description is too broad, such as "industrial use".
Example： Product name: polyester film; Material: polyethylene terephthalate; Appearance: transparent; Specifications and dimensions: length 1000 m, width 500 mm, thickness 0.05 mm; Whether cellular: no; Whether reinforced or laminated: not reinforced; Use: for packaging.
Common Mistakes：
Mistakenly declaring cellular plastic as non-cellular, resulting in an incorrect subheading.
Failure to provide thickness, making it impossible to distinguish film from sheet.
The material description is not specific, such as writing only "plastic", which affects classification.
🎯 Classification Logic
The core basis for classification is: 1. The material is non-cellular plastic; 2. The shape is plate, sheet, film or foil; 3. It is not named under 3920 or other subheadings of 3921. If it is cellular plastic, it should be classified under the cellular subheadings of 3921; if it is reinforced or laminated and not elsewhere specified, it may also be classified under 3921. 392010 Plates, sheets, film and foil of non-cellular polymers of ethylene: The material is a polymer of ethylene and it is not reinforced or laminated, so it is classified under 3920; if it is another plastic or reinforced and laminated, it is classified under 3921. 392020 Plates, sheets, film and foil of non-cellular polymers of propylene: The material is a polymer of propylene, classified under 3920; 392190 covers other plastics or cases not elsewhere specified. 392111 Plates, sheets, film and foil of cellular polymers of styrene: Cellular plastics are classified under the cellular subheadings of 3921, while non-cellular ones are classified under 392190. 392190 Other plates, sheets, film and foil of non-cellular plastics: This code itself is a residual subheading, and it must be ensured that the goods are not classified under a more specific subheading. Confirm whether the material is non-cellular plastic. Confirm whether the shape is plate, sheet, film or foil. Confirm whether it has been reinforced or laminated. Confirm whether it is named under 3920 or other subheadings of 3921. Check that the specifications and dimensions are consistent with the declaration.
Basis
The core basis for classification is: 1. The material is non-cellular plastic; 2. The shape is plate, sheet, film or foil; 3. It is not named under 3920 or other subheadings of 3921. If it is cellular plastic, it should be classified under the cellular subheadings of 3921; if it is reinforced or laminated and not elsewhere specified, it may also be classified under 3921.
Confused Codes：
392010 - Plates, sheets, film and foil of non-cellular polymers of ethylene
The material is a polymer of ethylene and it is not reinforced or laminated, so it is classified under 3920; if it is another plastic or reinforced and laminated, it is classified under 3921.
392020 - Plates, sheets, film and foil of non-cellular polymers of propylene
The material is a polymer of propylene, classified under 3920; 392190 covers other plastics or cases not elsewhere specified.
392111 - Plates, sheets, film and foil of cellular polymers of styrene
Cellular plastics are classified under the cellular subheadings of 3921, while non-cellular ones are classified under 392190.
392190 - Other plates, sheets, film and foil of non-cellular plastics
This code itself is a residual subheading, and it must be ensured that the goods are not classified under a more specific subheading.
Self-Check：
✓ Confirm whether the material is non-cellular plastic.
✓ Confirm whether the shape is plate, sheet, film or foil.
✓ Confirm whether it has been reinforced or laminated.
✓ Confirm whether it is named under 3920 or other subheadings of 3921.
✓ Check that the specifications and dimensions are consistent with the declaration.
❓ FAQ
What is the difference between 392190 and 392010? 392010 is plates, sheets, film and foil of non-cellular polymers of ethylene, not reinforced or laminated; 392190 is other plates, sheets, film and foil of non-cellular plastics, including other materials or reinforced and laminated ones. If the material is polyethylene and not reinforced, it should be classified under 392010. How can one determine whether a plastic sheet is cellular plastic? Cellular plastic has a large number of tiny pores, lower density, and usually cushioning properties. It can be judged by appearance, density and cross-section. If it is cellular, it should be classified under the cellular subheadings of 3921, such as 392111. Under which code are reinforced or laminated plastic sheets classified? If a plastic sheet is reinforced or laminated with other materials and is not named under 3920, it is usually classified under 3921. The specific subheading must be determined according to the material and method of reinforcement, with 392190 as the residual subheading. What specifications and dimensions need to be provided when declaring? Length, width and thickness must be provided, usually in millimeters or centimeters. Thickness is key and affects whether it is film or sheet. If it is in rolls, the roll diameter, etc. should also be provided. What is the export tax rebate rate for 392190? The rebate rate changes with national policy adjustments. It is recommended to check the latest export tax rebate rate database or consult the local customs. It can usually be queried by commodity code on the electronic tax bureau or customs website. If the plastic sheet is used in a specific industry, does that affect classification? Use usually does not affect classification unless the goods are specifically named under other headings. Classification is mainly based on material, shape and processing method. However, use may serve as an auxiliary reference. What documents are required for 392190 during import declaration? Usually a contract, invoice, packing list, bill of lading, customs declaration form, etc. are required. If anti-dumping or special supervision is involved, a certificate of origin, etc. may also be required. It is recommended to consult a customs broker in advance. How can one query the MFN tariff rate for 392190? You can log on to the website of the General Administration of Customs of China or use a customs commodity code query tool, enter 392190 and query the latest tariff rate. Note that tariff rates may change, and the official publication shall prevail.
Q: What is the difference between 392190 and 392010?
A: 392010 is plates, sheets, film and foil of non-cellular polymers of ethylene, not reinforced or laminated; 392190 is other plates, sheets, film and foil of non-cellular plastics, including other materials or reinforced and laminated ones. If the material is polyethylene and not reinforced, it should be classified under 392010.
Q: How can one determine whether a plastic sheet is cellular plastic?
A: Cellular plastic has a large number of tiny pores, lower density, and usually cushioning properties. It can be judged by appearance, density and cross-section. If it is cellular, it should be classified under the cellular subheadings of 3921, such as 392111.
Q: Under which code are reinforced or laminated plastic sheets classified?
A: If a plastic sheet is reinforced or laminated with other materials and is not named under 3920, it is usually classified under 3921. The specific subheading must be determined according to the material and method of reinforcement, with 392190 as the residual subheading.
Q: What specifications and dimensions need to be provided when declaring?
A: Length, width and thickness must be provided, usually in millimeters or centimeters. Thickness is key and affects whether it is film or sheet. If it is in rolls, the roll diameter, etc. should also be provided.
Q: What is the export tax rebate rate for 392190?
A: The rebate rate changes with national policy adjustments. It is recommended to check the latest export tax rebate rate database or consult the local customs. It can usually be queried by commodity code on the electronic tax bureau or customs website.
Q: If the plastic sheet is used in a specific industry, does that affect classification?
A: Use usually does not affect classification unless the goods are specifically named under other headings. Classification is mainly based on material, shape and processing method. However, use may serve as an auxiliary reference.
Q: What documents are required for 392190 during import declaration?
A: Usually a contract, invoice, packing list, bill of lading, customs declaration form, etc. are required. If anti-dumping or special supervision is involved, a certificate of origin, etc. may also be required. It is recommended to consult a customs broker in advance.
Q: How can one query the MFN tariff rate for 392190?
A: You can log on to the website of the General Administration of Customs of China or use a customs commodity code query tool, enter 392190 and query the latest tariff rate. Note that tariff rates may change, and the official publication shall prevail.
⚠️ 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.