HS 392062 Of poly(ethylene terephthalate)
Quick Answer: Plates, sheets, film, foil, and strip of poly(ethylene terephthalate) (PET) imported under HS code 392062 enter the UK at 6.00%, the EU at 6.50%, and the US at 4.2% under the MFN rate. This classification specifically covers non-cellular and non-reinforced PET products in these forms. Importers should be aware that the US offers duty-free entry for certain trading partners, as detailed in its tariff schedule. CustomTariffs aggregates this information, highlighting the varying duty burdens across major markets for this common plastic material.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920620000 | — | — | — |
| 3920621900 | 6.00 % | — | — |
| 3920621908 | 6.00 % | — | — |
| 3920621932 | 6.00 % | — | — |
| 3920621948 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920620000 | — | — | — |
| 3920621200 | — | — | — |
| 3920621900 | 6.50 % | — | — |
| 3920621908 | 6.50 % | — | — |
| 3920621932 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920620020 | — | — | ["kg"] |
| 3920620090 | — | — | ["kg"] |
| 39206200 | 4.2% | Free (17 programs) | — |
| 3920620050 | — | — | ["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 3920.62?
Imports of Of poly(ethylene terephthalate) 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, and 15 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 392062 cover?
This subheading covers plates, sheets, film, foil, and strip of plastics, specifically of poly(ethylene terephthalate) (PET), which are not cellular and not reinforced, laminated, or similarly processed. According to the World Customs Organization's Harmonized System Explanatory Notes and the US International Trade Commission's Harmonized Tariff Schedule (HTS), this category includes unworked or simply worked forms of PET, such as films and sheets, often used in packaging, electrical insulation, and graphic arts. The EU's TARIC database further clarifies that this code applies to non-oriented or monoaxially oriented PET products.
What falls outside HS 392062?
The following products are excluded from HS 392062: PET products that are cellular, reinforced, laminated, or have undergone other significant processing beyond simple shaping. For instance, PET films with printed designs for specific applications, composite materials incorporating PET with other substances, or PET sheets that have been thermoformed into specific shapes for packaging would typically be classified elsewhere. Similarly, PET fibers or yarns, even if derived from PET sheets, are classified under different headings within Chapter 54.
What are common classification mistakes for HS 392062?
A common error is misclassifying PET products that have undergone further processing or are combined with other materials. For example, PET films with adhesive coatings or those laminated with other plastics or metals may fall under more specific headings or subheadings based on General Rule of Interpretation (GRI) 3, which prioritizes the essential character of the composite good. Importers may also incorrectly classify PET sheets intended for specific end-uses, such as those for optical applications, which might have specialized classification.
How should importers classify products under HS 392062?
The correct procedure for classifying products under HS 392062 involves a thorough examination of the product's material composition and physical form. Importers and customs brokers must confirm that the product is exclusively made of poly(ethylene terephthalate) and is in the form of plates, sheets, film, foil, or strip, without being cellular or significantly reinforced or laminated. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the relevant Explanatory Notes is crucial for accurate determination.
How is the duty calculated for products under HS 392062?
A shipment of 1,000 kilograms of PET film for food packaging, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($3,000 USD × 0.05 = $150.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3920.62.9000, which is the most specific subheading for this product.
Which trade agreements reduce duties for HS 392062?
Several free trade agreements may reduce the applicable duty rate for HS 392062, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A declaration is typically required, depending on the specific agreement and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3920.62, covering plates, sheets, film, foil, and strip of poly(ethylene terephthalate)?
The Most Favored Nation (MFN) duty rate for HS 3920.62 is generally 6.5% ad valorem in the United States. However, preferential rates are available for goods originating from countries with which the US has trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the duty rate is Free. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) provided 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 3920.62 calculated, and can you provide an example?
The duty for HS 3920.62 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For instance, if you import 1,000 kilograms of poly(ethylene terephthalate) film valued at $5,000 USD, and the MFN duty rate is 6.5%, the import duty would be calculated as follows: $5,000 (value) * 0.065 (duty rate) = $325.00. Always ensure your customs value is accurately declared according to US Customs and Border Protection (CBP) regulations.
What specific criteria must be met for a product to be classified under HS code 3920.62?
To be classified under HS code 3920.62, the product must be a plate, sheet, film, foil, or strip made of poly(ethylene terephthalate) (PET). This classification excludes products that are otherwise shaped or worked, or those that are laminated, coated, or reinforced with other materials, unless those modifications do not fundamentally alter the nature of the PET sheet. The WCO's Explanatory Notes for Chapter 39 provide further guidance on the scope of these materials.
What documentation is typically required when importing goods classified under HS 3920.62?
When importing goods under HS 3920.62, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and any preferential trade agreements claimed, a Certificate of Origin may be necessary to substantiate eligibility for reduced or free duty rates. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs authorities to verify classification.
Which common trade agreements offer preferential duty rates for HS 3920.62 into the United States?
The United States has numerous Free Trade Agreements (FTAs) that can provide preferential duty rates for goods classified under HS 3920.62. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), where the duty rate is often Free. To claim these preferential rates, importers must ensure the goods meet the rules of origin stipulated in the respective trade agreement and possess the required proof of origin, such as a Certificate of Origin. Always verify the specific agreement and its requirements with the USITC's HTSUS.