HS 391990 Other
Quick Answer: Plates, sheets, film, foil, and strip of plastics, self-adhesive, and other forms of plastics in primary forms, not elsewhere specified, imported under HS 391990 enter the UK at rates up to 6.00%, the EU at rates up to 6.50%, and the US with a Most Favored Nation (MFN) rate of 6.5%, though many trade agreements offer duty-free entry. This residual classification captures a wide array of plastic articles that do not fit into more specific headings within Chapter 39. Importers should meticulously verify the exact product description against the subheadings within 391990 and consult specific trade agreements for potential duty reductions. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3919908048 | 6.00 % | — | — |
| 3919902000 | 0.00 % | — | — |
| 3919900000 | — | — | — |
| 3919908000 | 6.00 % | — | — |
| 3919908010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3919900000 | — | — | — |
| 3919902000 | 0.00 % | — | — |
| 3919908000 | 6.50 % | — | — |
| 3919908010 | 6.50 % | — | — |
| 3919908020 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3919901000 | 6.5% | Free (17 programs) | ["kg"] |
| 3919905030 | — | — | ["m<sup>2</sup>","kg"] |
| 3919905040 | — | — | ["m<sup>2</sup>","kg"] |
| 3919905060 | — | — | ["m<sup>2</sup>","kg"] |
| 391990 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3919.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 391990 cover?
This subheading covers other plates, sheets, film, foil, and strip of plastics, not further worked than laminated, coated, or cellular, not having a reinforcing or combined layer of other materials, and not otherwise specified. According to the World Customs Organization's Harmonized System Nomenclature, this residual category captures a wide array of plastic materials that do not fit into more specific subheadings within heading 3919. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code is for items like plastic sheets with decorative patterns printed on them, or plastic films coated with a specific substance for a particular application, provided they meet the general criteria of heading 3919.
What falls outside HS 391990?
The following products are excluded from HS 391990: plastic plates, sheets, film, foil, and strip that are reinforced or combined with other materials, such as fiberglass or metal. Also excluded are goods that have undergone further working beyond lamination or coating, such as cutting to specific shapes or printing with complex graphics that alter their primary function. For example, self-adhesive labels (HS 3005.90) or plastic sheeting with embedded wires (often classified under Chapter 85) are not classified here, even if they are made of plastic film.
What are common classification mistakes for HS 391990?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of products that should fall under more specific headings or subheadings. For instance, plastic films with specific functional coatings, like those used in solar panels or medical devices, might be incorrectly placed here instead of in a heading that reflects their specialized use. Adherence to General Rule of Interpretation (GRI) 1 and 3 is crucial; if a product can be classified under two or more headings, the heading which provides the most specific description shall be preferred. For example, a plastic film with a metallic coating for reflective purposes might be more specifically classified under heading 7607 if the metallic layer is dominant.
How should importers classify products under HS 391990?
The correct procedure for classifying products under HS 391990 involves a thorough examination of the product's material composition, construction, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO HS Explanatory Notes. Key considerations include whether the plastic material is laminated, coated, or cellular, and if it has any reinforcing layers or is combined with other materials. If the product is not specifically described in a more precise subheading within heading 3919, and meets the general criteria, then 391990 is the appropriate classification.
How is the duty calculated for products under HS 391990?
A roll of printed decorative plastic film weighing 50 kilograms and declared at a customs value of $1,000 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $1,000 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 3919.90.5000.
Which trade agreements reduce duties for HS 391990?
Several free trade agreements may reduce the applicable duty rate for HS 391990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the jurisdiction and the specific agreement's rules of origin.
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FAQ
What is the general import duty rate for HS code 391990?
The Most Favored Nation (MFN) duty rate for goods classified under HS code 391990, which covers 'Other plates, sheets, film, foil and strip, of plastics, self-adhesive, whether or not in rolls,' typically stands at 6.50% ad valorem in the United States. However, it is crucial for importers to verify the most current rates on the U.S. International Trade Commission (USITC) website, as duty rates can be subject to change. The calculation is based on the value of the imported goods.
How are preferential duty rates applied to HS code 391990?
Preferential duty rates for HS code 391990 are available to countries with which the United States has trade agreements. For example, under the US-Australia Free Trade Agreement (AU), goods from Australia may enter duty-free. Other agreements may offer reduced rates. Importers must ensure they meet the rules of origin requirements stipulated in the relevant Free Trade Agreement (FTA) and possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment. Always consult the USITC tariff schedule for specific country rates and conditions.
What are the classification criteria for 'Other' self-adhesive plastic plates, sheets, film, foil, and strip under HS 391990?
HS code 391990 is a residual category for self-adhesive plastic plates, sheets, film, foil, and strip that are not specifically classified under other subheadings within 3919. The key criteria for classification are that the product must be made of plastic, possess self-adhesive properties, and be presented in the form of plates, sheets, film, foil, or strip, whether or not in rolls. If a product has characteristics that do not align with more specific headings (e.g., printed decorative films for walls, which might fall under other headings), it will likely be classified here. Verification with the Harmonized System Explanatory Notes and potentially a binding ruling from customs authorities is recommended for complex cases.
How is the import duty for HS 391990 calculated with a concrete example?
The duty for HS code 391990 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of self-adhesive plastic film (HS 391990) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.50%, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. Duty Amount = $10,000 × 0.0650 = $650.00 USD. Importers must ensure their customs value is accurately declared according to the transaction value method or other valuation rules.
What documentation is typically required for importing goods under HS code 391990?
Standard import documentation for goods classified under HS code 391990 generally includes a commercial invoice, packing list, and bill of lading or air waybill. If preferential duty rates are being claimed under a Free Trade Agreement, a valid Certificate of Origin or other acceptable proof of origin is mandatory. Depending on the specific product and country of origin, additional certifications or permits related to product safety, environmental regulations, or specific industry standards may be required. Importers and customs brokers should consult the import requirements for the destination country and the specific product characteristics.