HS 392190 Other
Quick Answer: Plates, sheets, film, foil, and strip of plastics, not reinforced or combined with other materials, not otherwise specified under HS 392190, enter the UK at 6.00%, the EU at 6.50%, and the US at a range of rates including Free for certain preferential trade partners and 40% for others. This residual classification applies to plastic flat goods that do not fit into more specific subheadings within Chapter 39. Importers should carefully review the specific material composition and intended use to ensure accurate classification, as variations can lead to different duty rates and potential trade restrictions. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921901000 | 6.00 % | — | — |
| 3921901010 | 6.00 % | — | — |
| 3921901090 | 6.00 % | — | — |
| 3921904100 | 6.00 % | — | — |
| 3921904900 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921901000 | 6.50 % | — | — |
| 3921904300 | 6.50 % | — | — |
| 3921905525 | 6.50 % | — | — |
| 3921900000 | 6.50 % | — | — |
| 3921901005 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921902510 | — | — | ["m<sup>2</sup>","kg"] |
| 3921904010 | — | — | ["kg"] |
| 392190 | — | — | — |
| 39219019 | 5.3% | Free (18 programs) | — |
| 3921901950 | — | — | ["m<sup>2</sup>","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 3921.90?
Imports of Other 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 19 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 392190 cover?
This subheading covers other plates, sheets, film, foil, and strip of plastics, not reinforced or similarly combined with other materials, which do not fall under more specific subheadings within heading 3921. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for plastic materials in flat forms that are not otherwise specified. For example, the USITC Harmonized Tariff Schedule (HTS) defines this as "Other" plates, sheets, film, foil, and strip of plastics, excluding those made of cellular plastics or those laminated, reinforced, or similarly combined with other materials.
What falls outside HS 392190?
The following products are excluded from HS 392190: cellular plastics (classified under 392111-392119), and plastics reinforced or similarly combined with other materials, such as textiles, paper, or metal foil (which would be classified under more specific headings or subheadings within 3921 based on the reinforcing material). For instance, plastic sheeting with embedded metal mesh or plastic-coated fabrics are not covered here. Also excluded are plastic articles shaped by molding or cutting, which are classified elsewhere in Chapter 39.
What are common classification mistakes for HS 392190?
A common error is misclassifying plastic sheeting that is laminated or reinforced with other materials. General Interpretative Rule (GIR) 1 and GIR 3(b) are crucial here; if an article can be classified under two or more headings or subheadings, the one that provides the most specific description shall be preferred. For example, plastic film with a metallic layer for decorative purposes might be considered under 392190, but if the metallic layer is significant for function, it might fall under a different heading. Similarly, plastic sheeting with textile backing is typically excluded.
How should importers classify products under HS 392190?
The correct procedure for classifying products under HS 392190 involves a thorough examination of the product's material composition and physical form. Importers and customs brokers must first determine if the plastic material is in the form of plates, sheets, film, foil, or strip. Subsequently, they must verify that the product is not cellular plastic and is not reinforced or combined with other materials. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC database, and reviewing explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 392190?
A roll of 100 square meters of plain polyethylene film, weighing 5 kilograms, 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 3.5% ad valorem, applied to the customs value: 3.5% of $50.00 = $1.75. However, if the product were subject to a specific duty based on weight, for example, $0.70 per kilogram, the duty would be $0.70/kg * 5 kg = $3.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 392190?
Several free trade agreements may reduce the applicable duty rate for HS 392190, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating plastic sheeting from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating in developing countries under the Generalized System of Preferences (GSP), a GSP Form A may be necessary for duty-free entry into some jurisdictions, though specific rates vary by country and product. The EU also has agreements that may offer reduced rates.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392190, 'Other plates, sheets, film, foil and strip of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials'?
The Most Favored Nation (MFN) duty rate for HS code 392190, which covers 'other' plastic plates, sheets, film, foil, and strip not specified elsewhere in heading 3921, can vary. For instance, under the US Harmonized Tariff Schedule (USHTS), the MFN rate is often around 6.5% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, goods originating from countries with FTAs like Australia (AU), Canada (CA), or South Korea (KR) may benefit from rates as low as Free (0%). It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
How is the import duty for HS code 392190 calculated, and can you provide an example?
Import duty for HS code 392190 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of plastic film classified under 392190 has a customs value of $10,000 and the applicable MFN duty rate is 6.5%, the import duty would be calculated as: $10,000 (Customs Value) × 0.065 (Duty Rate) = $650. In some cases, duties might also be based on specific units (e.g., per kilogram or per square meter), but ad valorem is most common for this code. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the relevant customs authority.
What are the key classification criteria to ensure goods are correctly classified under HS code 392190?
HS code 392190 falls under Chapter 39 of the Harmonized System, which covers plastics and articles thereof. Specifically, it applies to 'Other plates, sheets, film, foil and strip of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.' To be classified here, the product must be made of plastic, be in the form of a plate, sheet, film, foil, or strip. Crucially, it must NOT be cellular (e.g., foam), nor reinforced, laminated, supported, or similarly combined with other materials (such as paper, textiles, or metal). If the plastic sheet has undergone such combining processes, it would likely be classified under a different HS code, such as 3920 (for laminated or supported sheets) or within headings for the other material if it imparts the essential character. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
Which common trade agreements offer preferential duty rates for goods classified under HS code 392190, and what documentation is typically required?
Several trade agreements provide preferential duty rates for HS code 392190. For example, the United States has agreements with countries like Australia (AU), Bahrain (BH), Canada (CA), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Mexico (MX), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others, which may offer duty-free or reduced-duty treatment. The European Union's TARIC system and the UK's Trade Tariff also list preferential rates under agreements with various partners. To claim preferential treatment, importers typically need a valid Certificate of Origin (COO) or a declaration of origin from the exporter, which meets the specific requirements of the trade agreement. This documentation must prove that the goods originate from the partner country according to the rules of origin stipulated in the agreement. Failure to provide adequate documentation can result in the denial of preferential treatment and the assessment of standard MFN duties.
Are there any specific documentation requirements beyond a Certificate of Origin for importing goods under HS code 392190?
While a Certificate of Origin is essential for claiming preferential duty rates, other documentation may be required for importing goods classified under HS code 392190, depending on the importing country's regulations and the nature of the plastic product. This can include a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; a bill of lading or air waybill for transportation; and potentially safety data sheets (SDS) or certificates of conformity if the plastic material is subject to specific health, safety, or environmental regulations (e.g., concerning food contact, hazardous substances, or recyclability). Importers and customs brokers should consult the specific import requirements of the destination country's customs authority (e.g., US Customs and Border Protection, HM Revenue & Customs, or the relevant EU Member State authority) to ensure full compliance.