HS 392092 Of polyamides

The Most Favored Nation (MFN) duty rate for HS code 392092 is typically 6.50% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing country. For example, under certain trade agreements (indicated by codes like A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. It is crucial to verify the specific origin of the goods and the applicable trade agreement to determine the correct duty rate. Always consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff, for the most accurate and up-to-date information.

The import duty for HS code 392092 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 6.50% and you import polyamide sheeting valued at $10,000, the duty would be calculated as follows: Duty Amount = Declared Value × Duty Rate. Duty Amount = $10,000 × 6.50% = $650. If the goods originate from a country with a Free trade agreement applicable to this code, the duty would be $0. It's important to note that some tariffs may also include other taxes or fees.

To be classified under HS code 392092, the goods must meet the general criteria for Chapter 39 of the Harmonized System, which covers plastics and articles thereof. Specifically, they must be 'Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.' The key defining characteristic for subheading 392092 is that these plastic sheets are 'Of polyamides.' This means the primary polymer constituting the material must be a polyamide (e.g., Nylon 6, Nylon 6/6). The physical form (plates, sheets, film, foil, strip) and the absence of cellular structure or significant reinforcement/lamination are also critical for classification in heading 3920.

When importing goods under HS code 392092, standard import documentation is generally 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 for transport. Crucially, to claim preferential duty rates under trade agreements, an importer must provide proof of origin, such as a Certificate of Origin or a declaration of origin on the invoice, as stipulated by the specific trade agreement. Importers should also be prepared to provide technical data sheets or material safety data sheets (MSDS) if requested by customs authorities to verify the polyamide content and other characteristics of the sheeting.

Several trade agreements can offer preferential duty rates for goods classified under HS 392092. Examples include agreements with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX - under USMCA), and Singapore (SG), among others. Importers can leverage these agreements by ensuring the polyamide sheeting originates from a country that is a party to a preferential trade agreement with the importing country. To benefit, importers must obtain and submit the required proof of origin documentation, such as a Certificate of Origin or a specific declaration on the invoice, that meets the requirements of the respective trade agreement. Consulting the customs authority of the importing country or a customs broker is recommended to understand the specific rules of origin and documentation requirements for each agreement.