HS 392063 Of unsaturated polyesters
Quick Answer: Plates, sheets, film, foil, and strip of unsaturated polyesters imported under HS 392063 enter the UK at 6.00%, the EU at 6.50%, and the US at rates ranging from 4.2% to 25%, with certain trade agreements offering duty-free entry. This classification specifically covers non-cellular and non-reinforced forms of these plastic materials, often used in applications like electrical insulation, decorative laminates, and packaging. Importers should be aware of the varying Most Favored Nation (MFN) rates and potential preferential duty treatments available in the US market. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920630000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920630000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920631000 | 4.2% | Free (17 programs) | ["kg"] |
| 392063 | — | — | — |
| 3920632000 | 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 3920.63?
Imports of Of unsaturated 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 392063 cover?
This subheading covers plates, sheets, film, foil, and strip of plastics, specifically those made of unsaturated polyesters, which are polymers characterized by the presence of double bonds in their molecular structure. According to the World Customs Organization's Harmonized System Nomenclature, this category includes materials that are not cellular or reinforced. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these as non-cellular and non-reinforced forms of unsaturated polyester plastics, excluding those with a thickness exceeding 0.5 mm if they are laminated, coated, or clad with metal. These materials are often used in construction, automotive parts, and electrical insulation.
What falls outside HS 392063?
The following products are excluded from HS 392063: cellular or foamed plates, sheets, film, foil, and strip of unsaturated polyesters, as well as those that are reinforced with other materials. Additionally, products exceeding 0.5 mm in thickness that are laminated, coated, or clad with metal are not classified here. For instance, fiberglass reinforced polyester (FRP) panels, often used in construction, would typically fall under a different heading, such as 3921, due to their reinforcement. Similarly, flexible films of unsaturated polyesters with a thickness of 0.5 mm or less, if coated with metal, would be classified elsewhere.
What are common classification mistakes for HS 392063?
A common error is misclassifying reinforced or composite materials under this subheading. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is made of unsaturated polyester but also contains significant reinforcing elements like glass fibers, it likely falls under a heading for reinforced plastics (e.g., 3921). Importers may also incorrectly classify laminated or coated products without considering the specific thickness and material of the coating, leading to misclassification under this heading.
How should importers classify products under HS 392063?
The correct procedure for classifying products under HS 392063 involves a thorough examination of the material's composition and physical form. Importers and customs brokers must verify that the product is indeed made of unsaturated polyesters and is not cellular or reinforced. They should consult the Explanatory Notes to the Harmonized System and the specific definitions provided by the relevant customs authority, such as the USITC HTS or EU TARIC. If the product is a sheet or film, its thickness and whether it is laminated or coated with metal must be precisely determined to ensure accurate classification.
How is the duty calculated for products under HS 392063?
A roll of unsaturated polyester film, measuring 100 square meters and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $500 USD = $25.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 3920.63.0000.
Which trade agreements reduce duties for HS 392063?
Several free trade agreements may reduce the applicable duty rate for HS 392063, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is generally required, detailing the product's origin and compliance with the agreement's rules of origin. While not directly applicable to this specific subheading's primary materials, other agreements might offer reduced rates for finished goods incorporating these plastics, depending on the origin and final product classification.
```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 392063, covering sheets of unsaturated polyesters?
The Most Favored Nation (MFN) duty rate for HS code 392063, which covers "Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials: Of unsaturated polyesters: Other", is typically 6.50% ad valorem. However, preferential duty rates are available for countries with trade agreements with the United States. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. It is crucial to consult the latest USITC Harmonized Tariff Schedule for the most current and specific rates applicable to your country of origin.
How is the import duty for HS 392063 calculated? Can you provide an example?
The import duty for HS code 392063 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if you import 1,000 kilograms of sheets of unsaturated polyesters valued at $5,000 USD, and the MFN duty rate is 6.50%, the duty would be calculated as: $5,000 (value) × 0.065 (duty rate) = $325.00 USD. Always ensure your customs broker uses the correct declared value and the applicable duty rate for accurate duty calculation.
What specific criteria determine if a plastic sheet falls under HS code 392063 (Of unsaturated polyesters)?
To be classified under HS code 392063, the plastic sheeting must be made primarily of unsaturated polyesters. Key characteristics include the presence of ester groups and double bonds within the polymer chain, which allows for cross-linking (curing). The material must also be in the form of plates, sheets, film, foil, or strip, and should not be cellular (foamed), nor reinforced, laminated, supported, or similarly combined with other materials. If these conditions are met, and the product is not specifically covered by a more precise heading, it will fall under 392063.
What documentation is typically required when importing goods classified under HS code 392063?
When importing goods under HS code 392063, 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. Crucially, you must provide a Certificate of Origin if claiming preferential duty rates under a trade agreement. Importers should also be prepared to provide technical data sheets or product specifications to substantiate the classification as "unsaturated polyesters" if requested by Customs and Border Protection (CBP).
Which common trade agreements offer preferential duty rates for HS code 392063, and what is the general impact?
Several trade agreements can provide preferential duty rates for goods classified under HS code 392063. For example, the United States has Free Trade Agreements (FTAs) with countries like Australia (AU), South Korea (KR), and others listed with 'Free' rates in the tariff schedule (e.g., CL, CO, IL, MA, SG). The impact of these agreements is that qualifying goods imported from these partner countries can enter the US duty-free, significantly reducing import costs. To benefit, importers must ensure the goods meet the rules of origin stipulated in the respective trade agreement and possess the necessary proof of origin documentation.