HS 392049 Other
Quick Answer: Plates, sheets, film, foil, and strip of polymers of vinyl chloride, not reinforced or combined with other materials, enter the UK at 6.00%, the EU at 6.50%, and the US at 5.8% (MFN). This residual classification applies to vinyl chloride polymer products that do not fit into more specific categories within heading 3920. Importers should verify specific product characteristics against the full tariff schedule to ensure correct classification, as the US also offers preferential duty rates for certain trading partners and a higher rate for others. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920490000 | — | — | — |
| 3920491010 | 6.00 % | — | — |
| 3920491099 | 6.00 % | — | — |
| 3920499010 | 6.00 % | — | — |
| 3920491000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920490000 | 6.50 % | — | — |
| 3920491000 | 6.50 % | — | — |
| 3920491010 | 6.50 % | — | — |
| 3920491030 | 6.50 % | — | — |
| 3920491099 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920490000 | 5.8% | Free (17 programs) | ["kg"] |
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 3920.49?
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 392049 cover?
This subheading covers other plates, sheets, film, foil, and strip of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, and not of the specific types enumerated in preceding subheadings. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses a broad range of vinyl chloride polymer products that do not fit into more specific classifications within heading 3920, such as those with specific surface treatments or composite structures. USITC HTS and EU TARIC databases confirm this broad scope for un-enumerated vinyl chloride plastic sheets.
What falls outside HS 392049?
The following products are excluded from HS 392049: plastic sheeting of polymers of vinyl chloride that are cellular, reinforced, laminated, supported, or similarly combined with other materials, as well as those specifically mentioned in preceding subheadings of heading 3920. For instance, rigid PVC sheets for construction, flexible PVC films with textile backing, or vinyl chloride copolymer sheets would be classified elsewhere. Products made from polymers other than vinyl chloride, such as polyethylene or polypropylene sheets, are also excluded and fall under different HS headings.
What are common classification mistakes for HS 392049?
A common error is misinterpreting the "other" nature of this subheading, leading to the incorrect classification of vinyl chloride plastic products that should fall under more specific subheadings within 3920 or even other chapters. For example, products that are significantly reinforced or laminated with materials like paper or fabric, or those with specialized surface finishes, may be mistakenly placed here. Adherence to General Interpretative Rule 3(a) and 3(b) is crucial to ensure the correct classification based on essential character or composite nature.
How should importers classify products under HS 392049?
The correct procedure for classifying products under HS 392049 involves a thorough examination of the product's material composition, specifically confirming it is a polymer of vinyl chloride and not cellular. Importers and customs brokers must verify that the product is not reinforced, laminated, supported, or combined with other materials in a manner that would warrant classification under a more specific subheading. Consulting the WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or EU TARIC, is essential for accurate determination.
How is the duty calculated for products under HS 392049?
A roll of unplasticized polyvinyl chloride (PVC) film, weighing 100 kilograms and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value. The calculation is: 7.0% × $500 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 3920.49.0000.
Which trade agreements reduce duties for HS 392049?
Several free trade agreements may reduce the applicable duty rate for HS 392049, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free treatment for originating goods. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a Form A certificate of origin is generally needed, depending on the exporting country and importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 392049, and how do preferential rates apply?
HS code 392049, covering 'Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, of an n/a thickness exceeding 0.3 mm', generally faces Most Favored Nation (MFN) duty rates around 6.00% to 6.50% ad valorem in many jurisdictions. However, preferential rates can significantly reduce or eliminate these duties under various trade agreements. For example, under certain agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. Importers should consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, often requiring a Certificate of Origin.
How is the import duty for HS 392049 calculated, and can you provide an example?
The import duty for HS 392049 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 6.00% and you import goods valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always refer to the official tariff schedule for the precise calculation method and applicable rates.
What are the key classification criteria to ensure goods are correctly classified under HS 392049?
To ensure correct classification under HS 392049, importers and brokers must verify that the goods meet the following criteria: 1) The material is a plastic, specifically a polymer of vinyl chloride. 2) The product is in the form of plates, sheets, film, foil, or strip. 3) The plastic is non-cellular (not foamed) and not reinforced, laminated, supported, or similarly combined with other materials. 4) The thickness exceeds 0.3 mm. If the goods do not meet these criteria (e.g., are foamed, reinforced, or have a thickness of 0.3 mm or less), they would likely fall under a different HS code. Consulting the Explanatory Notes to the Harmonized System and national tariff rulings is crucial.
What documentation is typically required for importing goods classified under HS 392049, especially when claiming preferential duty rates?
Standard import documentation for HS 392049 includes a commercial invoice, packing list, bill of lading or air waybill, and an import declaration. When claiming preferential duty rates under a trade agreement, a Certificate of Origin (COO) is almost always mandatory. The specific format and information required on the COO vary by trade agreement. Some agreements may allow for origin declarations on the commercial invoice or electronic declarations. Importers must ensure the COO accurately reflects the origin of the goods and meets all the requirements of the specific trade agreement to avoid duty reassessments and penalties.
Which major trade agreements commonly offer preferential duty rates for products classified under HS 392049, and what is the general impact?
Several major trade agreements can provide preferential duty rates for goods under HS 392049. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), and various bilateral agreements (e.g., with South Korea, Australia, Singapore) often include provisions for plastics. The impact is typically a reduction or elimination of the standard MFN duty rate, making imports more cost-effective. For example, if the MFN rate is 6.50% and a trade agreement grants Free entry, an importer saves 6.50% on the value of the goods. Importers must confirm the specific rules of origin for HS 392049 under each relevant agreement to qualify for these benefits.