HS 392094 Of phenolic resins
Quick Answer: Plates, sheets, film, foil, and strip of plastics, of polymers of phenol, imported under HS 392094, enter the UK at 6.00%, the EU at 6.50%, and the US at 5.8% (MFN). This classification specifically covers non-cellular and non-reinforced products made from phenolic resins, which are thermosetting polymers known for their heat resistance and electrical insulation properties. These materials are often used in applications such as laminates, electrical components, and decorative surfaces. Importers should be aware of the varying MFN duty rates across major markets and consult specific trade agreements for potential preferential treatment, as indicated by CustomTariffs data.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920940000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920940000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920940000 | 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 3920.94?
Imports of Of phenolic resins 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 392094 cover?
This subheading covers plates, sheets, film, foil, and strip of plastics, specifically those made of phenolic resins. According to the World Customs Organization's Harmonized System Nomenclature, this category includes materials derived from the polymerization of phenol with formaldehyde, often reinforced or combined with other materials. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically rigid or semi-rigid plastic materials, often used for their electrical insulating or heat-resistant properties, and are not cellular or porous.
What falls outside HS 392094?
The following products are excluded from HS 392094: plastic materials that are cellular or porous, such as foamed phenolic resins (which would fall under Chapter 3903 or 3904 depending on the base polymer), and articles of phenolic resin that are not in the form of plates, sheets, film, foil, or strip, such as molded parts or finished goods. Additionally, composite materials where phenolic resin is merely a binder for other materials, and the other materials impart the primary characteristics, may be classified elsewhere based on the predominant component.
What are common classification mistakes for HS 392094?
A common error is misclassifying composite materials where phenolic resin is used as a binder but is not the primary constituent defining the material's essential character. For instance, a laminated product with a significant proportion of other plastics or textiles might be incorrectly classified under 392094. General Rule of Interpretation (GRI) 3(b) of the Harmonized System, concerning mixtures or composite goods, should be applied to determine classification based on essential character, which is often derived from the material that gives the composite its fundamental properties.
How should importers classify products under HS 392094?
The correct procedure for classifying products under HS 392094 involves a thorough examination of the product's composition and form. Importers and customs brokers must verify that the material is indeed a plastic derived from phenolic resins and that it is presented in the form of plates, sheets, film, foil, or strip. Consulting the product's technical data sheet, manufacturer's declaration, and cross-referencing with the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 392094?
A shipment of 100 square meters of phenolic resin laminate sheets, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3920.94.0000.
Which trade agreements reduce duties for HS 392094?
Several free trade agreements may reduce the applicable duty rate for HS 392094, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can enter the United States duty-free. To claim this preferential rate, a valid origin declaration or certificate of origin is required. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), a Form A may be necessary to claim reduced or zero duties, depending on the specific country and product.
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FAQ
What are the typical import duty rates for HS code 3920.94, covering "Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials - Of phenolic resins"?
The Most Favored Nation (MFN) duty rate for HS code 3920.94 can vary. For example, it might be 6.00% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, goods originating from countries with agreements like the US-Australia Free Trade Agreement (AU) or the US-Korea Free Trade Agreement (KR) may benefit from duty rates as low as Free. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for the definitive rate applicable to your shipment's origin.
How is the import duty for HS 3920.94 calculated, and can you provide an example?
Import duty for HS code 3920.94 is typically 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 100 kilograms of phenolic resin sheets with a declared customs value of $500, the duty calculation would be: 6.00% of $500 = $30. If the duty is based on a specific rate (e.g., per unit weight), the calculation would be rate × quantity. Always verify the basis of duty calculation (ad valorem, specific, or compound) with the official tariff schedule.
What are the key classification criteria for goods to be classified under HS code 3920.94?
To be classified under HS code 3920.94, the goods must meet several criteria. Primarily, they must be 'plates, sheets, film, foil and strip' made of 'plastics'. Crucially, they must be 'non-cellular' (not containing voids or cells) and not 'reinforced, laminated, supported or similarly combined with other materials'. The material composition must be 'of phenolic resins'. This means the primary polymer constituent or the defining characteristic of the plastic must be phenolic resin. Importers should ensure product specifications and technical data sheets clearly indicate these characteristics.
Which common trade agreements offer preferential duty rates for products classified under HS 3920.94?
Several trade agreements can provide preferential duty rates for goods classified under HS 3920.94. Examples include agreements where the United States is a party, such as those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and the Dominican Republic (D). The European Union also has numerous preferential trade agreements. To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant agreement and possess the required proof of origin, such as a certificate of origin.
What documentation is typically required when importing goods classified under HS 3920.94?
When importing goods under HS code 3920.94, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, to support the classification and claim any preferential duty rates, importers may need to provide a certificate of origin, technical data sheets detailing the material composition (confirming it's phenolic resin and meets the non-cellular, non-combined criteria), and potentially a declaration of conformity to relevant standards. Customs brokers play a vital role in ensuring all necessary documents are accurate and submitted correctly to avoid delays or penalties.