HS 392113 Of polyurethanes
Quick Answer: Plates, sheets, film, foil, and strip, of cellular polyurethanes, imported under HS 392113 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% under the MFN rate. This classification specifically covers expanded or cellular forms of polyurethane, often used in insulation, packaging, and cushioning applications. Importers should be aware that the US offers duty-free treatment for certain trading partners. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty payments and compliance across different markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921131000 | 6.00 % | — | — |
| 3921130000 | — | — | — |
| 3921139000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921130000 | 6.50 % | — | — |
| 3921131000 | 6.50 % | — | — |
| 3921139000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 392113 | — | — | — |
| 3921131500 | 6.5% | Free (16 programs) | ["m<sup>2</sup>","<u>kg</u>"] |
| 3921131950 | — | — | ["m<sup>2</sup>","kg"] |
| 3921131100 | 4.2% | Free (17 programs) | ["m<sup>2</sup>","kg"] |
| 39211319 | 5.3% | Free (18 programs) | — |
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 3921.13?
Imports of Of polyurethanes 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, and 18 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 392113 cover?
This subheading covers plastic sheeting, film, plate, and strip of polyurethanes, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes materials that are not cellular. These are typically non-cellular forms of polyurethane, such as flexible or rigid films and sheets, often used in applications like laminates, coatings, and specialized industrial components, excluding those with a foamed or cellular structure.
What falls outside HS 392113?
The following products are excluded from HS 392113: cellular polyurethanes (foams), which are classified under HS 3921139000 or other relevant cellular plastic headings. Additionally, products that are not primarily of polyurethane, or are manufactured articles incorporating polyurethane but are classifiable under more specific headings (e.g., footwear, apparel, or composite goods), are excluded. For instance, polyurethane-coated fabrics for apparel would likely fall under Chapter 61, 62, or 63.
What are common classification mistakes for HS 392113?
A common error is misclassifying cellular polyurethane (foam) products under this subheading. General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Cellular materials are specifically excluded from HS 392113, and importers often fail to distinguish between solid and cellular forms, leading to incorrect duty payments.
How should importers classify products under HS 392113?
The correct procedure for classifying products under HS 392113 involves first confirming that the material is indeed polyurethane and that it is in a non-cellular form (sheet, film, plate, or strip). Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Chapter 39 and Heading 3921 to ensure accurate classification based on material composition and physical form.
How is the duty calculated for products under HS 392113?
A roll of polyurethane film weighing 100 kg and 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 customs value ($500 USD × 0.07 = $35.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 3921139000.
Which trade agreements reduce duties for HS 392113?
Several free trade agreements may reduce the applicable duty rate for HS 392113, 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 preference, a valid self-certified origin statement is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating goods from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 392113, specifically for 'Of polyurethanes'?
The Most Favored Nation (MFN) duty rate for HS code 392113 is typically 6.50% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements with the importing country. For example, under certain agreements (indicated by codes like AU, B, BH, CL, CO, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be 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, to determine the applicable rate based on the origin of the goods.
How is the import duty for HS code 392113 calculated, and can you provide an example?
The duty for HS code 392113 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of polyurethane sheeting valued at $10,000 USD is imported and subject to the MFN rate of 6.50%, 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 the customs value is correctly determined according to the relevant valuation rules.
What specific criteria define goods classified under HS code 392113 as 'Of polyurethanes'?
HS code 392113 specifically covers 'Other plates, sheets, film, foil and strip, of plastics, cellular, or otherwise reinforced, laminated, supported or similarly combined with other materials' where the plastic material is polyurethane. This means the primary plastic component must be polyurethane. The classification hinges on the material composition. If the product is a composite material where polyurethane is the predominant plastic, it falls under this heading. For detailed guidance, refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff interpretations.
What documentation is typically required for importing goods under HS code 392113, especially when claiming preferential duty rates?
Standard import documentation for HS code 392113 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under trade agreements, a proof of origin is essential. This often takes the form of a Certificate of Origin or a declaration of origin provided by the exporter, which must meet the specific requirements of the relevant trade agreement (e.g., USMCA, EU Free Trade Agreements). Importers and customs brokers must ensure this documentation accurately reflects the origin of the polyurethane products and complies with the importing country's regulations.
Which major trade agreements commonly offer preferential or free trade access for products classified under HS code 392113?
Several trade agreements can provide preferential or free trade access for goods under HS code 392113. Examples include agreements between the United States and countries like Australia (AU), South Korea (KR), and various others listed with codes such as CL, CO, PE. The European Union also has numerous Free Trade Agreements (FTAs) that may offer reduced or zero duties. The specific 'Free' rates mentioned (AU, B, BH, CL, CO, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) indicate origins that benefit from such agreements. Importers should verify the specific origin of their polyurethane goods and consult the relevant trade agreement annexes for detailed eligibility criteria and required documentation.