HS 392061 Of polycarbonates, alkyd resins, polyallyl esters or other polyesters
Quick Answer: Plates, sheets, film, foil, and strip of polycarbonates, alkyd resins, polyallyl esters, or other polyesters, imported under HS 392061, enter the UK at 6.00%, the EU at 6.50%, and the US at 5.8% (MFN). This classification covers non-cellular and non-reinforced forms of these polymers, often used in packaging, electronics, and construction. Importers should be aware of potential preferential duty rates in the US for specific trading partners. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty payments and compliance across different markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920610000 | 6.00 % | — | — |
| 3920610040 | 6.00 % | — | — |
| 3920610090 | 6.00 % | — | — |
| 3920610030 | 6.00 % | — | — |
| 3920610050 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920610090 | 6.50 % | — | — |
| 3920610000 | 6.50 % | — | — |
| 3920610030 | 6.50 % | — | — |
| 3920610050 | 6.50 % | — | — |
| 3920610040 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920610000 | 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 3920.61?
Imports of Of polycarbonates, alkyd resins, polyallyl esters or other polyesters 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 to Classify This HS Code?
What products does HS 392061 cover?
This subheading covers plates, sheets, film, foil, and strip of plastics, specifically those made from polycarbonates, alkyd resins, polyallyl esters, or other polyesters. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses non-cellular and non-reinforced products. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these materials are typically in a finished or semi-finished state, intended for further processing or direct use, and are characterized by their polymeric structure.
What falls outside HS 392061?
The following products are excluded from HS 392061: materials that are cellular (foamed), reinforced, laminated with other materials, or coated. For instance, expanded polycarbonate sheets used for insulation would be classified elsewhere, as would polyester films with metallic coatings or textile reinforcements. Products that are further manufactured into specific articles, such as molded polycarbonate containers or polyester fabrics, are also excluded and would fall under different HS headings based on their specific form and function.
What are common classification mistakes for HS 392061?
A common error is misclassifying composite materials or products that have undergone significant further processing. For example, a polyester film laminated with aluminum foil for packaging purposes might be incorrectly entered under 392061 instead of a heading for composite packaging materials. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 392061?
The correct procedure for classifying products under HS 392061 involves a thorough examination of the material's composition and physical form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the exact description of the goods. Key factors include confirming the primary polymer (polycarbonate, alkyd, polyallyl ester, or other polyester) and ensuring the product is in the form of plates, sheets, film, foil, or strip, without being cellular or reinforced.
How is the duty calculated for products under HS 392061?
A sheet of clear polycarbonate, measuring 1 square meter and weighing 2 kilograms, declared at a customs value of $50 USD, would attract a US duty. Under the USITC Harmonized Tariff Schedule, assuming a Most Favored Nation (MFN) duty rate of 5% ad valorem, the duty would be $2.50 (5% × $50 USD). This calculation is based on the declared customs value, as the MFN rate for this specific item is ad valorem.
Which trade agreements reduce duties for HS 392061?
Several free trade agreements may reduce the applicable duty rate for HS 392061, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can be imported duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, agreements with developing countries under the Generalized System of Preferences (GSP) may offer reduced or zero duties, often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392061, covering sheets of polycarbonates, alkyd resins, polyallyl esters, or other polyesters?
The Most Favored Nation (MFN) duty rate for HS code 392061 is generally 6.50% ad valorem. However, preferential rates can significantly reduce this. For example, under certain trade agreements, goods originating from countries like Australia (AU), Chile (CL), South Korea (KR), or Singapore (SG) may receive a Free (0%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate. Always refer to official sources such as the USITC Harmonized Tariff Schedule, EU TARIC database, or the UK Trade Tariff for precise, up-to-date rates.
How is the import duty for HS 392061 calculated, and can you provide an example?
The duty for HS code 392061 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of polycarbonate sheets valued at $10,000 USD arrives and the applicable MFN duty rate is 6.50%, the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650.00. If the goods qualify for a preferential rate, such as Free (0%), the duty would be $10,000 × 0.00 = $0.00. Ensure accurate valuation and correct application of the duty rate based on origin and trade agreements.
What are the key classification criteria for goods falling under HS 392061?
HS code 392061 specifically covers 'Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials' where the plastics are 'Of polycarbonates, alkyd resins, polyallyl esters or other polyesters'. The critical factors for classification are: 1. The material composition (must be primarily polycarbonates, alkyd resins, polyallyl esters, or other polyesters). 2. The form (plates, sheets, film, foil, strip). 3. The physical state (non-cellular, not reinforced, not laminated, etc.). Goods that are cellular, reinforced, laminated, or combined with other materials would likely fall under different HS codes within Chapter 39.
What documentation is typically required for importing goods classified under HS 392061?
Standard import documentation for HS code 392061 includes a commercial invoice detailing the description of goods, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Crucially, to benefit from preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually mandatory, demonstrating that the goods meet the rules of origin for that specific agreement. Importers should also be prepared to provide technical datasheets or product specifications if customs authorities require verification of the material composition (e.g., confirming it is indeed polycarbonate or another specified polyester).
Which common trade agreements offer preferential duty rates for HS 392061, and how can importers claim these benefits?
Several trade agreements can provide preferential duty rates, often leading to a Free (0%) duty for HS 392061. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) under the US Free Trade Agreements, or similar provisions within the EU's network of agreements. To claim these benefits, importers must ensure the goods 'originate' from the partner country according to the specific rules of origin defined in the trade agreement. This typically requires a valid Certificate of Origin (COO) or a declaration of origin issued by the exporter, which must be presented to customs at the time of import. Failure to provide the correct documentation can result in the standard MFN duty rate being applied.