HS 392051 Of acrylic polymers
Quick Answer: Plates, sheets, film, foil, and strip, of acrylic polymers, imported under HS 392051 enter the UK at 6.00%, the EU at 6.50%, and the US at rates ranging from Free to 48.2%. This classification specifically covers non-cellular and non-reinforced forms of acrylic polymers, such as polymethyl methacrylate (PMMA), often referred to as acrylic glass or Plexiglas. Importers should be aware of the significant duty rate variations across major markets, particularly the high US MFN rate for certain products. CustomTariffs aggregates this data, highlighting the importance of verifying specific product details against the relevant jurisdiction's tariff schedule for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920510020 | 6.00 % | — | — |
| 3920510040 | 6.00 % | — | — |
| 3920510090 | 6.00 % | — | — |
| 3920510000 | 6.00 % | — | — |
| 3920510030 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920510000 | 6.50 % | — | — |
| 3920510020 | 6.50 % | — | — |
| 3920510030 | 6.50 % | — | — |
| 3920510040 | 6.50 % | — | — |
| 3920510050 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 392051 | — | — | — |
| 39205150 | 6.5% | Free (17 programs) | — |
| 3920515050 | — | — | ["kg"] |
| 3920511000 | 6% | Free (17 programs) | ["kg"] |
| 3920515090 | — | — | ["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 3920.51?
Imports of Of acrylic polymers 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 392051 cover?
This subheading covers plates, sheets, film, foil, and strip of acrylic polymers, not reinforced, laminated, supported or similarly combined with other materials, and not possessing the character of products of Chapter 39. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes materials primarily composed of acrylic resins, such as polymethyl methacrylate (PMMA), in their unworked or simply processed forms, such as cut to size or shape.
What falls outside HS 392051?
The following products are excluded from HS 392051: materials of acrylic polymers that are reinforced, laminated, supported, or combined with other materials, such as fiberglass-reinforced acrylic sheets. Also excluded are products that have undergone further processing to acquire the character of finished articles, like molded acrylic components or acrylic fabrics. For instance, acrylic films with adhesive coatings for specific applications would likely be classified elsewhere, as would acrylic fibers or yarns.
What are common classification mistakes for HS 392051?
A common error is misclassifying composite materials where acrylic polymers are a component but not the sole or principal constituent, or where other materials impart a distinct character. For example, acrylic-coated fabrics or acrylic sheets laminated with other plastics might be incorrectly entered under this subheading. Adherence to General Interpretative Rule 1 and Rule 3 (b) of the Harmonized System is crucial to ensure the correct classification based on the essential character of the product.
How should importers classify products under HS 392051?
The correct procedure for classifying products under HS 392051 involves a thorough examination of the product's material composition and form. Importers and customs brokers must verify that the product consists solely of acrylic polymers and is in the form of plates, sheets, film, foil, or strip. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC, and reviewing the relevant Chapter and Heading notes, along with the specific subheading text, is essential for accurate determination.
How is the duty calculated for products under HS 392051?
A shipment of 1,000 kilograms of clear acrylic sheeting, declared at a customs value of $3,500 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the customs value ($3,500 USD × 0.05 = $175.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 392051?
Several free trade agreements may reduce the applicable duty rate for HS 392051. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) may provide duty-free entry. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) could offer reduced or free entry. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392051, 'Plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of acrylic polymers, in rolls or rectangular (including square) shapes, of a thickness not exceeding 0.1 mm'?
The Most Favored Nation (MFN) duty rate for HS code 392051 is generally 6.5% ad valorem in the United States. However, preferential duty rates can be significantly lower or even free for imports from countries with which the US has a Free Trade Agreement (FTA). For example, imports from Australia (AU), Chile (CL), or Singapore (SG) may be eligible for duty-free treatment under specific trade agreements. It is crucial to consult the latest US Harmonized Tariff Schedule (USHTS) published by the US International Trade Commission (USITC) for the most current and specific rates applicable to your country of origin.
How is the import duty for HS 392051 calculated, and can you provide an example?
The import duty for HS 392051 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 6.5% and you import goods valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650 USD. If the goods are subject to a specific duty (e.g., per kilogram), the calculation would be: Quantity (in kg) × Rate per kg = Duty Amount. Always verify the specific duty basis (ad valorem, specific, or compound) from the official tariff schedule.
What are the key classification criteria for goods to be classified under HS code 392051?
To be classified under HS code 392051, the goods must meet several criteria: 1. Material: They must be made of plastics, specifically acrylic polymers. 2. Form: They must be in the form of plates, sheets, film, foil, or strip. 3. Structure: They must be non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. 4. Presentation: They must be in rolls or rectangular (including square) shapes. 5. Thickness: The thickness must not exceed 0.1 mm. Any deviation from these characteristics, such as being thicker than 0.1 mm or having other materials incorporated, could lead to classification under a different HS code.
What documentation is typically required when importing goods classified under HS code 392051?
When importing goods under HS code 392051, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of import and any claimed preferential duty rates, you may need a Certificate of Origin. For acrylic polymer sheets, a manufacturer's affidavit or a product specification sheet confirming the material composition and thickness might be requested by customs authorities to verify the HS classification. Importers and customs brokers should always confirm specific documentation requirements with the importing country's customs agency.
Which common trade agreements offer preferential duty rates for HS code 392051, and how can importers leverage them?
Several trade agreements can provide preferential duty rates for HS code 392051. For imports into the United States, agreements like the US-Australia Free Trade Agreement (AU), US-Chile Free Trade Agreement (CL), and US-Singapore Free Trade Agreement (SG) often allow for duty-free entry (Free) for qualifying goods. To leverage these agreements, importers must ensure the goods meet the rules of origin stipulated in the respective trade agreement and possess a valid Certificate of Origin issued by the exporter or producer. Customs brokers play a vital role in verifying eligibility and ensuring correct declaration to benefit from these reduced or eliminated duties.