HS 900120 Sheets and plates of polarising material
Quick Answer: Sheets and plates of polarising material imported under HS 900120 enter the EU at 0.00%, the UK at 0.00%, and the US at Free under the MFN rate, though a 50% rate is also listed. This code covers materials designed to filter light, allowing only light waves vibrating in a specific plane to pass through. Such materials are typically used in optical devices like LCD screens, sunglasses, and photographic filters. Importers should verify the specific US rate applicable to their product, as the 50% rate may apply to certain origins or types of polarising material not covered by the general free entry. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001200000 | 0.00 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001200000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 900120 cover?
This subheading covers sheets and plates of polarising material, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. These materials are characterized by their ability to transmit light of a specific polarization direction while blocking light of other directions. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this category includes materials specifically manufactured for their polarizing properties, often used in optical instruments, displays, and photographic filters.
What falls outside HS 900120?
The following products are excluded from HS 900120: finished optical elements like lenses or prisms, even if made from polarising material, which are classified under other headings in Chapter 90. Also excluded are unworked or roughly shaped polarising materials not yet in sheet or plate form, and materials that exhibit polarization phenomena incidentally rather than by design. For instance, certain types of plastics that can induce birefringence under stress are not classified here unless specifically manufactured for their polarising effect.
What are common classification mistakes for HS 900120?
A common error is misclassifying finished optical components made from polarising material under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is more specifically described in a later heading, it should be classified there. For example, polarising filters for cameras, which are finished optical goods, are typically classified under HS 9002, not HS 900120.
How should importers classify products under HS 900120?
The correct procedure for classifying products under HS 900120 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the material is indeed a sheet or plate and that its primary function is polarization. Consulting the official tariff schedules of the importing country, such as the UK Trade Tariff or the USITC HTS, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 900120?
A sheet of polarising film weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is: 5.0% × $100 USD = $5.00 USD. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS code 9001.20.0000.
Which trade agreements reduce duties for HS 900120?
Several free trade agreements may reduce the applicable duty rate for HS 900120, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a Free (0%) duty rate. Documentation required to claim this preference typically includes a self-certified origin statement provided by the exporter. Other agreements, like those with developing countries under the Generalized System of Preferences (GSP), may also offer reduced rates, often requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 900120, 'Sheets and plates of polarising material'?
The Most Favored Nation (MFN) duty rate for HS code 900120 is 0.00% ad valorem in the United States, as per the USITC Harmonized Tariff Schedule. In the European Union, the TARIC system indicates a 0.00% duty rate. The UK Trade Tariff also lists a 0.00% duty rate. However, specific preferential rates under trade agreements may apply and should be verified for the originating country.
What specific criteria define 'polarising material' for HS code 900120 classification?
Polarising material refers to sheets or plates that selectively transmit light waves vibrating in a particular plane, thereby polarizing the light. This property is typically achieved through molecular orientation or dichroic absorption. For classification under 900120, the material must inherently possess this polarizing characteristic, not merely be a substrate that is later treated to become polarizing. Examples include polarizing films used in LCD screens, sunglasses, and scientific instruments.
What documentation is typically required when importing sheets and plates of polarising material under HS code 900120?
Standard import documentation for HS code 900120 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide technical specifications or datasheets demonstrating the polarizing properties of the material if requested by customs authorities to verify classification.
How is the import duty for HS code 900120 calculated, and can you provide an example?
Since the duty rate for HS code 900120 is typically 0.00% ad valorem in major markets like the US, EU, and UK, the import duty calculation results in zero. For instance, if a shipment of polarizing sheets valued at $10,000 is imported into the United States, the duty would be calculated as: $10,000 (value) × 0.00% (duty rate) = $0.00. Even if a hypothetical duty rate of 5% were applied, the calculation would be $10,000 × 5.00% = $500.00.
Do trade agreements like USMCA or EU trade deals offer preferential duty rates for HS code 900120?
While the standard MFN duty rates for HS code 900120 are often 0.00% in many major economies, trade agreements can still be relevant. They may eliminate or reduce duties on goods originating from partner countries, even if the MFN rate is already zero. For example, goods originating in Canada or Mexico under USMCA, or from countries with preferential agreements with the EU, would need to meet the rules of origin for those specific agreements. Verification of eligibility and proper documentation (like a Certificate of Origin) are crucial to benefit from any potential preferential treatment, though in this case, the benefit might be in simplified procedures rather than a reduced rate.