HS 392099 Of other plastics
Quick Answer: Plates, sheets, film, foil, and strip of other plastics, not reinforced or similarly combined with other materials, enter the UK at 6.00%, the EU at 6.50% (for many lines), and the US at 4.2% (MFN). This residual category captures plastic materials not specifically classified elsewhere, such as certain types of expanded plastic sheeting or specialized films. Importers should verify the specific sub-classification and any applicable preferential duty rates, as trade agreements can significantly alter the landed cost. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment across different jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920990000 | — | — | — |
| 3920992800 | 6.00 % | — | — |
| 3920992850 | 6.00 % | — | — |
| 3920992870 | 6.00 % | — | — |
| 3920995200 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920990000 | — | — | — |
| 3920992100 | 0.00 % | — | — |
| 3920992800 | 6.50 % | — | — |
| 3920992840 | 6.50 % | — | — |
| 3920992850 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920992000 | 4.2% | Free (17 programs) | ["kg"] |
| 3920991000 | 6% | Free (17 programs) | ["kg"] |
| 3920995000 | 5.8% | Free (17 programs) | ["kg"] |
| 392099 | — | — | — |
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 3920.99?
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 to Classify This HS Code?
What products does HS 392099 cover?
This subheading covers plates, sheets, film, foil, and strip of other plastics, not reinforced or similarly combined with other materials, and not having a cellular structure. According to the World Customs Organization's Harmonized System Nomenclature, this category is for plastics not specifically enumerated in preceding subheadings of heading 3920. For example, the USITC Harmonized Tariff Schedule (HTS) defines this as "Of other plastics," encompassing materials like polyvinyl alcohol (PVOH) films or certain types of polyamides not otherwise specified.
What falls outside HS 392099?
The following products are excluded from HS 392099: plastic materials with a cellular structure (e.g., foam sheets), those reinforced or combined with other materials (like fiberglass or metal mesh), and plastic products that are further manufactured into specific articles like bags, containers, or printed films. For instance, laminated plastic sheets for packaging, classified under Chapter 39, or plastic sheeting with printed designs for decorative purposes, often fall into more specific headings based on their function or further processing.
What are common classification mistakes for HS 392099?
A common error is misclassifying plastic sheeting that has undergone further processing or has been combined with other materials. For instance, plastic films with printed graphics for signage might be mistakenly classified here instead of under a heading for printed matter or specific plastic articles. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the specific nature and form of the plastic product are paramount.
How should importers classify products under HS 392099?
The correct procedure for classifying products under HS 392099 involves a thorough examination of the plastic's composition and physical form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to confirm the plastic type is not covered by a more specific subheading. Key considerations include whether the plastic is cellular, reinforced, or has undergone significant further manufacturing beyond simple sheeting.
How is the duty calculated for products under HS 392099?
A roll of 100 square meters of polyvinyl alcohol (PVOH) film, weighing 5 kilograms and declared at a customs value of $50.00 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value: 7.0% × $50.00 = $3.50. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 3920.99.90.
Which trade agreements reduce duties for HS 392099?
Several free trade agreements may reduce the applicable duty rate for HS 392099. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada or Mexico may receive a duty rate of Free. Similarly, goods originating from countries benefiting from the Generalized System of Preferences (GSP) program may also qualify for reduced or zero duties. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392099, 'Plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of other plastics'?
The Most Favored Nation (MFN) duty rate for HS code 392099 can vary. For example, the U.S. Harmonized Tariff Schedule (USHTS) lists a general rate of 6.5% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, goods originating from countries with specific trade agreements may benefit from rates as low as Free (e.g., under agreements with Australia (AU), South Korea (KR), or Singapore (SG)). It is crucial to consult the latest USITC tariff data for the specific country of origin and applicable trade agreement.
How is the import duty for HS 392099 calculated, and can you provide an example?
The duty for HS code 392099 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if you import a shipment of plastic sheets valued at $10,000 USD and the applicable MFN duty rate is 6.5%, the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650.00. If the goods qualify for a preferential rate, such as Free, the duty would be $0.00. Always ensure accurate valuation and verify the correct duty rate based on the origin and any applicable trade agreements.
What specific criteria distinguish goods classified under HS 392099 from other HS codes within Chapter 39?
HS code 392099 covers plates, sheets, film, foil, and strip of plastics that are not cellular (i.e., not foamed) and are not reinforced, laminated, supported, or similarly combined with other materials. The key differentiator is that these plastics are not made from the specific polymers listed in other subheadings of 3920 (such as polyethylene, polyamides, or polyesters). If the plastic product meets the physical form requirements (plate, sheet, etc.) and is made from a plastic not specified elsewhere in heading 3920, it falls under 'other plastics' for this code. For instance, a simple, unadulterated PVC film would likely be classified here, whereas a multi-layered plastic film with textile reinforcement would fall under a different subheading.
What documentation is typically required for importing goods classified under HS 392099?
Standard import documentation is generally required for HS code 392099. 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, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) issued by the exporting country's competent authority or a declaration of origin by the exporter, in accordance with the specific agreement's rules, is mandatory. Importers should also be prepared to provide product specifications or technical data sheets if customs authorities require verification of the plastic composition to confirm classification.
Which major trade agreements commonly offer reduced or zero duty rates for products classified under HS 392099?
Several trade agreements can provide preferential duty rates for goods under HS 392099. For example, the United States has agreements with countries like South Korea (US-Korea Free Trade Agreement), Australia, and others that may offer duty-free entry or significantly reduced rates, often indicated by 'Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' in tariff schedules, signifying various preferential treatment codes. The European Union's TARIC system and the UK's Trade Tariff database also detail preferential rates for goods imported from partner countries. Importers must verify the specific origin of their goods and consult the relevant trade agreement annexes to confirm eligibility and claim preferential treatment.