HS 392059 Other
Quick Answer: Plates, sheets, film, foil, and strip of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, not having a specific HS code, enter the UK at rates up to 6.00%, the EU at rates up to 6.50%, and the US at rates up to 51.7%. This residual category, HS 392059, captures a broad range of plastic materials that do not fit into more specific subheadings within Chapter 39. Importers and customs brokers should exercise caution, as the "other" designation can lead to varied duty rates and potential scrutiny. According to CustomTariffs data, while some lines offer duty-free entry in certain jurisdictions, the potential for high ad valorem duties necessitates careful product classification to avoid overpayment or non-compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920590000 | — | — | — |
| 3920599000 | 6.00 % | — | — |
| 3920591000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920590000 | — | — | — |
| 3920599000 | 6.50 % | — | — |
| 3920591000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 392059 | — | — | — |
| 3920594000 | Free | — | ["kg"] |
| 3920591000 | 6% | Free (17 programs) | ["kg"] |
| 3920598000 | 6.5% | 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 3920.59?
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 392059 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 ethylene, specifically when not specified in preceding subheadings of 3920. According to the WCO Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this category is for non-cellular plastic sheeting of ethylene polymers that do not fit into more specific classifications within heading 3920, such as those with specific thicknesses or surface treatments.
What falls outside HS 392059?
The following products are excluded from HS 392059: plastic sheeting that is cellular, reinforced, laminated, supported, or otherwise combined with other materials, as well as products of polymers other than ethylene. For instance, polyethylene films with a thickness exceeding 0.1 mm (100 micrometers) may fall under 3920.10, while plastic sheeting made from polypropylene or PVC would be classified under different headings. Similarly, composite materials incorporating plastics and other substances are not covered here.
What are common classification mistakes for HS 392059?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of products that should be more specifically categorized. For example, polyethylene films with specific surface modifications or those intended for particular uses, such as food packaging, might have dedicated subheadings. Adherence to General Rule of Interpretation (GRI) 3(a) and 3(b) is crucial, ensuring that the most specific description takes precedence and that mixed or composite goods are classified according to their essential character.
How should importers classify products under HS 392059?
The correct procedure for classifying products under HS 392059 involves a thorough examination of the product's material composition and physical characteristics. Importers and customs brokers must first consult the Explanatory Notes to Chapter 39 and the specific wording of heading 3920 and its subheadings. If the product is a non-cellular plate, sheet, film, foil, or strip of ethylene polymers and does not meet the criteria for more specific subheadings within 3920, then 3920.59 is likely applicable. Verification against official tariff databases like the USITC HTS or EU TARIC is essential.
How is the duty calculated for products under HS 392059?
A roll of polyethylene film weighing 50 kg and declared at a customs value of $1,000 USD would attract a US duty of $50.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value ($1,000 USD × 0.05 = $50.00), as published in the USITC Harmonized Tariff Schedule for a typical polyethylene film not otherwise specified. It is important to note that specific end-uses or further processing could alter this rate.
Which trade agreements reduce duties for HS 392059?
Several free trade agreements may reduce the applicable duty rate for HS 392059, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The GSP (Generalized System of Preferences) program may also offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, 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 392059?
HS code 392059, covering 'Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials,' has varied duty rates depending on the importing country and the specific origin of the goods. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 6.5% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can reduce or eliminate these duties. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the import duty for HS 392059 calculated, and can you provide an example?
Import duties are typically calculated as a percentage of the declared value of the goods (ad valorem duty) or based on a specific unit (specific duty). For HS 392059, ad valorem duties are common. For instance, if a shipment of plastic film valued at $10,000 USD is subject to a 6.5% ad valorem duty rate, the calculation would be: $10,000 (value) × 0.065 (duty rate) = $650 USD (duty amount). Some countries may also apply additional duties or taxes.
What documentation is typically required for importing goods classified under HS 392059?
Standard import documentation for HS 392059 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country's regulations and the specific nature of the plastic product, additional certifications related to material composition, safety standards, or environmental compliance may be required. Always verify specific requirements with the customs authority of the destination country.
Which common trade agreements might affect the duty rates for HS 392059?
The duty rates for HS 392059 can be significantly impacted by trade agreements. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may offer preferential rates for goods originating from Canada or Mexico. Similarly, the EU's Generalized Scheme of Preferences (GSP) and various Free Trade Agreements (FTAs) with partner countries can provide reduced or zero duty rates for goods entering the European Union. Importers should investigate if their goods qualify for preferential treatment under any applicable trade agreements based on their origin.
What are the key criteria for classifying plastic sheets under HS 392059 versus other subheadings within Chapter 39?
HS code 392059 is a residual category for plastic plates, sheets, film, foil, and strip that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Classification hinges on the physical form (sheet, film, foil, strip), the material (plastics), and the absence of specific characteristics like cellular structure, reinforcement, or lamination. If the plastic product is cellular (e.g., foam), reinforced, laminated, or combined with other materials, it would be classified under a different subheading within Chapter 39 (e.g., 3921). The thickness and specific polymer type can also influence classification within other 3920 subheadings if not fitting the 'other' category.