HS 392091 Of other plastics
Quick Answer: Plates, sheets, film, foil, and strip of other plastics, not reinforced or combined with other materials, imported under HS 392091 enter the UK at 6.00%, the EU at 6.10%, and the US at 4.2% (MFN). This classification covers a broad range of non-cellular and non-reinforced plastic materials in flat forms, excluding those made from specific polymers like polyethylene, polypropylene, or polyvinyl chloride. Importers should be aware of potential additional duties in the US for goods originating from certain countries. According to CustomTariffs, careful classification is crucial to ensure accurate duty assessment and compliance across different trade blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920910000 | 6.00 % | — | — |
| 3920910052 | 6.00 % | — | — |
| 3920910010 | 6.00 % | — | — |
| 3920910091 | 6.00 % | — | — |
| 3920910095 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920910010 | 6.10 % | — | — |
| 3920910052 | 6.10 % | — | — |
| 3920910091 | 6.10 % | — | — |
| 3920910093 | 6.10 % | — | — |
| 3920910095 | 6.10 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920910000 | 4.2% | 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 3920.91?
Imports of Of other plastics 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 392091 cover?
This subheading covers plates, sheets, film, foil, and strip of other plastics, not reinforced, laminated, supported or similarly combined with other materials. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses non-cellular and non-reconstituted forms of plastics that do not fit into more specific subheadings within heading 3920. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally including materials like polyethylene, polypropylene, and polyvinyl chloride in specific forms and thicknesses not otherwise specified.
What falls outside HS 392091?
The following products are excluded from HS 392091: plastic materials that are cellular (foamed), reconstituted, reinforced, laminated, supported, or similarly combined with other materials. For instance, plastic sheeting with embedded fiberglass or metal mesh would be classified elsewhere. Products that are specifically shaped or processed for particular uses, such as plastic tubing or profiles, are also excluded. Furthermore, plastic articles that have undergone further manufacturing processes beyond simple sheeting or strip formation are typically classified under different headings.
What are common classification mistakes for HS 392091?
A common error is misinterpreting the "other plastics" designation, leading to the classification of materials that should fall under more specific plastic types or forms. For example, plastic sheeting with a specific surface treatment or a particular functional characteristic might be incorrectly placed here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial; GRI 3(b) for mixtures or composite goods, and GRI 3(c) for the heading providing the most specific description, are frequently relevant.
How should importers classify products under HS 392091?
The correct procedure for classifying products under HS 392091 involves a thorough examination of the material's composition, physical form, and any processing it has undergone. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO HS Explanatory Notes. Key factors include whether the plastic is cellular, reinforced, or combined with other materials, and its presentation as plates, sheets, film, foil, or strip.
How is the duty calculated for products under HS 392091?
A roll of clear polyethylene film, measuring 100 square meters and declared at a customs value of $50.00 USD, would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($50.00 USD × 0.05 = $2.50). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 3920.91.0000.
Which trade agreements reduce duties for HS 392091?
Several free trade agreements may reduce the applicable duty rate for HS 392091, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on 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 392091, and how do preferential rates apply?
HS code 392091, covering 'Other plastic sheeting, film, foil and strip, non-cellular and not reinforced, laminated, supported or similarly combined with other materials,' typically faces Most Favored Nation (MFN) duty rates around 6.00% ad valorem in many major markets. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For instance, under certain agreements, duty rates can be as low as Free (0.00%) for goods originating from partner countries such as Australia (AU), South Korea (KR), or Singapore (SG). Importers must verify the specific origin of the goods and the applicable FTA to claim preferential treatment. Always consult the relevant customs authority's tariff schedule (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the most current and precise rates applicable to your specific import.
How is the import duty for HS 392091 calculated, and can you provide an example?
Import duty for HS code 392091 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.00% and you import goods valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600 USD. If the goods are subject to a specific duty (per unit), the calculation would be the rate per unit multiplied by the number of units. It is crucial to use the correct customs valuation method and ensure all components of value (including shipping and insurance, if applicable) are properly declared.
What are the key classification criteria to ensure goods are correctly classified under HS 392091?
To ensure correct classification under HS 392091, the primary criteria are that the product must be a sheeting, film, foil, or strip made of plastic. It must also be 'non-cellular' (meaning it does not contain a structure of cells or pores) and 'not reinforced, laminated, supported or similarly combined with other materials.' If the plastic sheeting has been combined with other materials, such as paper, metal foil, or fabric, it would likely be classified under a different HS code, often in Chapter 39 or Chapter 48, 56, 58, 59, or 70, depending on the nature of the combination and the predominant material. Always refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on these distinctions.
Which common trade agreements offer preferential duty rates for HS code 392091, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for HS code 392091. Examples include agreements with countries like South Korea (e.g., US-Korea FTA), Chile (e.g., US-Chile FTA), and Singapore (e.g., US-Singapore FTA), where duty rates can be Free. To claim these preferential rates, importers must typically provide a 'Certificate of Origin' or a 'Statement of Origin' issued by the exporter or producer, certifying that the goods meet the rules of origin stipulated in the specific trade agreement. The exact documentation requirements can vary by agreement and importing country, so it is essential to consult the relevant customs regulations and the text of the trade agreement itself.
What are the potential pitfalls or common errors when importing goods classified under HS 392091?
Common errors when importing goods under HS 392091 include misclassification due to the presence of reinforcing or laminating materials, which would necessitate a different HS code. Another pitfall is incorrect valuation, leading to underpaid duties. Furthermore, failing to obtain and present the correct documentation for preferential duty claims under FTAs can result in paying the higher MFN rate. Importers and brokers should pay close attention to the precise description of the goods, verify their origin for preferential treatment, and ensure the declared value accurately reflects the customs value as defined by the importing country's regulations.