HS 392119 Of other plastics
Quick Answer: Plates, sheets, film, foil, and strip of other plastics, not reinforced or combined with other materials, not otherwise specified, imported under HS 392119 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% (MFN). This classification encompasses a broad range of plastic materials in flat forms, excluding those made from specific polymers or those with added reinforcing elements. Importers should be aware of potential variations in duty rates based on specific plastic composition and origin country, particularly in the US where preferential rates may apply. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921190010 | 6.00 % | — | — |
| 3921190050 | 6.00 % | — | — |
| 3921190065 | 6.00 % | — | — |
| 3921190095 | 6.00 % | — | — |
| 3921190000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921190000 | 6.50 % | — | — |
| 3921190010 | 6.50 % | — | — |
| 3921190030 | 6.50 % | — | — |
| 3921190050 | 6.50 % | — | — |
| 3921190055 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921190010 | — | — | ["kg"] |
| 39211900 | 6.5% | Free (17 programs) | — |
| 3921190090 | — | — | ["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 3921.19?
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 392119 cover?
This subheading covers flat products of plastics, not cellular and not reinforced, laminated, or supported by other materials, which are not specified or included elsewhere in Heading 3921. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category encompasses sheets, films, strips, and plates of various plastics, including polyethylene, polypropylene, and polyvinyl chloride, provided they meet the criteria of being "of other plastics" not covered by more specific subheadings within 3921.
What falls outside HS 392119?
The following products are excluded from HS 392119: flat products of plastics that are cellular (Chapter 39, Note 10), or those that are reinforced, laminated, or supported by other materials, such as fiberglass or metal mesh. Also excluded are products specifically covered by other headings, like plastic sheeting for packaging (Chapter 39, Note 1), or plastic films for photographic, cinematographic, or X-ray purposes. For instance, plastic bubble wrap (cellular) or plastic-backed aluminum foil would be classified elsewhere.
What are common classification mistakes for HS 392119?
A common error is misclassifying plastic sheeting that is laminated or reinforced with other materials 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. If a plastic sheet has been laminated with paper or reinforced with textile, it would likely fall under a more specific subheading within 3921 or even a different Chapter, depending on the nature of the reinforcing or laminating material.
How should importers classify products under HS 392119?
The correct procedure for classifying products under HS 392119 involves a thorough examination of the product's physical characteristics and composition. Importers and customs brokers must determine if the product is a flat sheet, film, or strip of plastic, not cellular, and not reinforced, laminated, or supported by other materials. Consulting the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, EU TARIC) is crucial to ensure it does not meet the criteria for exclusion or for a more specific subheading within Heading 3921.
How is the duty calculated for products under HS 392119?
A roll of clear polyethylene film weighing 50 kg, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3921.19.1000, which covers films of polyethylene.
Which trade agreements reduce duties for HS 392119?
Several free trade agreements may reduce the applicable duty rate for HS 392119, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating goods. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, often Free, for eligible developing countries. For USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is generally needed, and the specific origin country will determine the exact preferential rate or exemption.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392119, 'Plates, sheets, film, foil and strip, of plastics, cellular, or of other plastics, other, of other plastics'?
The Most Favored Nation (MFN) duty rate for HS code 392119 in the United States is typically 6.5% ad valorem. However, preferential duty rates are available under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU), South Korea (KR), or Singapore (SG) may receive duty-free entry. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) and verify the specific origin and eligibility requirements for any claimed preferential treatment. The EU TARIC system and the UK Trade Tariff provide similar detailed rate structures for their respective jurisdictions.
How is the import duty for HS code 392119 calculated, and can you provide an example?
The import duty for HS code 392119 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 plastic sheeting classified under 392119 has a declared customs value of $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. Always ensure the customs value is determined according to the relevant valuation rules (e.g., Transaction Value). For goods subject to specific duties (per unit), the calculation would be rate per unit × quantity.
What specific criteria differentiate HS code 392119 from other subheadings within 3921?
HS code 392119 covers 'other' cellular or non-cellular plates, sheets, film, foil, and strip of plastics, not specifically classified under other subheadings within 3921. Subheadings like 392111 (cellular, of polyurethane) and 392112 (cellular, of polymers of vinyl chloride) are more specific. HS code 392119 is for plastic materials in these forms that are not cellular, or if cellular, are made from plastics other than polyurethane or polyvinyl chloride. Accurate classification relies on identifying the specific polymer or plastic material and whether the product is cellular or not. Consulting the Explanatory Notes to the Harmonized System (WCO) and the specific national tariff schedules is essential for precise determination.
What documentation is typically required when importing goods under HS code 392119?
When importing goods under HS code 392119, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, if claiming preferential duty rates under a trade agreement (e.g., USMCA, KORUS FTA), a Certificate of Origin or a declaration of origin meeting the specific requirements of that agreement is mandatory. Importers must also be prepared to provide product specifications, material composition data, and potentially samples to customs authorities if requested to verify the HS classification and ensure compliance with any applicable non-tariff regulations or standards for plastics.
Which common trade agreements offer preferential duty rates for HS code 392119, and what are the general requirements?
Several trade agreements provide preferential duty rates for HS code 392119. For imports into the United States, agreements like the US-Korea Free Trade Agreement (KORUS) and the US-Australia Free Trade Agreement often grant duty-free entry. The general requirement for claiming these benefits is that the goods must 'originate' in the partner country according to the rules of origin specified in the respective agreement. This typically involves meeting a certain percentage of regional value content or specific tariff shift criteria. A valid Certificate of Origin, completed by the exporter or producer, is usually required to substantiate the claim. Always refer to the specific text of the trade agreement and the HTSUS for definitive origin rules and documentation needs.