3920 - Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials:
Sub-classifications
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3920 1000 00
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3920 2000
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3920 3000 00
Overview
This HTS category, 3920, encompasses a wide array of non-cellular, non-reinforced plastic materials presented in plate, sheet, film, foil, or strip form. Crucially, these materials are not further processed by lamination, reinforcement, or combination with other substances. This distinction is vital for accurate classification, as such combined materials would fall under different HTS headings. The primary focus here is on the raw or semi-processed plastic forms themselves, before they are integrated into more complex articles or structures.
While this chapter (Chapter 39) broadly deals with plastics and their articles, heading 3920 specifically addresses the foundational forms of plastic sheets and films, differentiating them from finished plastic goods or materials that have undergone significant structural modification. It stands apart from earlier headings in Chapter 39 that might cover primary forms of plastics like powders, granules, or blocks, and from later headings that deal with specific plastic articles. The key is the form factor and the absence of combined materials.
The subcategories within 3920 provide granular detail based on the specific polymer composing the plastic. This allows for precise classification by identifying whether the material is derived from ethylene, propylene, styrene, vinyl chloride, acrylics, polyesters, cellulose, or other plastic types. This breakdown is essential for tariff determination, as different polymers can have varying duty rates and import regulations associated with them. The specific polymer type is the primary criterion for subdividing this broad category of plastic sheets and films.