HS 392111 Cellular
Quick Answer: Cellular plastic sheeting imported under HS 392111 enters the UK at 6.00%, the EU at 6.50%, and the US at 80% (MFN). This code specifically covers cellular sheets, panels, and plates of plastics, excluding those of a kind used for structural purposes or as flooring. Importers should be aware of the significant duty rate disparity in the US, which may necessitate exploring preferential trade agreements if applicable. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921110010 | 6.00 % | — | — |
| 3921110000 | 6.00 % | — | — |
| 3921110090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921110000 | 6.50 % | — | — |
| 3921110010 | 6.50 % | — | — |
| 3921110090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921110000 | 5.3% | 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 3921.11?
Imports of Cellular 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 392111 cover?
This subheading covers cellular or spongy sheets, plates, film, foil, tape, strips, and profile shapes of plastics, specifically those made of polymers of ethylene, which are cellular. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes expanded or foamed forms of polyethylene, such as polyethylene foam sheets and rolls. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define these as products exhibiting a cellular structure, typically achieved through foaming processes, and derived from ethylene polymers.
What falls outside HS 392111?
The following products are excluded from HS 392111: solid (non-cellular) sheets, plates, film, foil, tape, strips, and profile shapes of polymers of ethylene. Also excluded are cellular products made from other plastics not specifically listed under Chapter 39, such as cellular polyurethane or PVC sheets. For instance, solid polyethylene film used for packaging, or cellular rubber products, would be classified under different HS codes, highlighting the critical distinction of material composition and cellular structure.
What are common classification mistakes for HS 392111?
A common error is misclassifying solid sheets of polyethylene as cellular, or vice versa, failing to recognize the defining cellular or spongy structure. Another mistake involves classifying cellular products made from polymers other than ethylene under this subheading, contrary to General Rule of Interpretation (GRI) 1, which states classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify composite materials where the cellular polyethylene is not the principal component.
How should importers classify products under HS 392111?
The correct procedure for classifying products under HS 392111 involves a thorough examination of the product's material composition and physical structure. Importers and customs brokers must confirm the product is a cellular or spongy form of plastic, specifically derived from polymers of ethylene. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 392111?
A roll of expanded polyethylene foam sheeting weighing 100 kg and declared at a customs value of $500 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $500 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3921.11.0000.
Which trade agreements reduce duties for HS 392111?
Several free trade agreements may reduce the applicable duty rate for HS 392111, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cellular polyethylene products from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate is typically required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for specific origin countries, necessitating verification of eligibility and documentation.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 392111 (cellular sheets, plates, film, foil, and strip of plastics, of polymers of ethylene, cellular)?
The Most Favored Nation (MFN) duty rate for HS code 392111 is typically 6.50% ad valorem. This rate applies to imports from countries that do not have a specific preferential trade agreement with the importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the general rate is 6.5% ad valorem. Always consult the latest official tariff schedule for the most current rates.
How is the import duty for HS code 392111 calculated, and can you provide an example?
The duty is calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if you import cellular sheets of ethylene polymers valued at $10,000 USD and the MFN duty rate is 6.50%, the import duty would be calculated as: $10,000 (value) × 0.065 (duty rate) = $650 USD. This amount is then paid to customs authorities.
What are some common trade agreements that offer reduced or free duty rates for HS code 392111?
Several trade agreements can provide preferential duty rates for goods classified under HS 392111. For instance, under the USHTS, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), Mexico (MX), Singapore (SG), and South Korea (KR) may benefit from reduced or free duty rates, often listed with specific symbols like 'A', 'AU', 'CL', 'KR', 'SG'. These rates are contingent on meeting the rules of origin stipulated in the respective free trade agreements. Importers must ensure they have the necessary proof of origin documentation.
What documentation is typically required when importing goods under HS code 392111?
Standard import documentation for HS code 392111 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. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or other acceptable proof of origin documentation is mandatory. Depending on the importing country and the specific product, additional certifications related to safety or material composition might be required.
What are the key criteria for classifying plastic sheets as 'cellular' under HS code 392111?
The 'cellular' designation under HS 392111 refers to plastic products that contain a multitude of small voids or cells, either open or closed, distributed throughout their mass. This cellular structure is typically achieved through foaming processes. The material must be made from polymers of ethylene (e.g., polyethylene, ethylene-vinyl acetate copolymers). If the material is solid (non-cellular) or made from other polymers, it would be classified under a different HS code. Verification of the product's physical structure and polymer composition is crucial for accurate classification.