HS Code for Acrylic sheets

Acrylic sheets are classified under HS code 3920.51. This classification is determined by the legal notes of Chapter 39, which covers plastics and articles thereof. Heading 3920 is specifically designated for plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. The subheading 3920.51 is reserved for products made of acrylic polymers, specifically polymethyl methacrylate (PMMA). To qualify for this code, the sheets must not be self-adhesive, as those would fall under heading 3919. Furthermore, the material must be non-cellular, meaning it does not have a foam-like or sponge-like structure, and it must not be reinforced with other materials like glass fibers or metal mesh. The classification process follows General Interpretative Rule (GIR) 1, which prioritizes the terms of the headings and any relative section or chapter notes. Since PMMA is a specific type of acrylic polymer mentioned in the subheading, and the product is a simple, non-worked sheet, 3920.51 is the most specific and accurate classification for these industrial and commercial materials.

Products Included

• Polymethyl methacrylate (PMMA) sheets
• Cast acrylic plates
• Extruded acrylic sheets
• Clear and colored acrylic plastic sheets
• Non-adhesive acrylic film and foil

Common Misclassification

Acrylic sheets are frequently misclassified under HS code 3919.10 or 3919.90 if they possess a self-adhesive backing. Another common error is using HS code 3921.90, which is intended for sheets that are reinforced, laminated, or supported by other materials. If the acrylic sheet has been further worked into a specific shape or finished article, such as a sign or a display stand, it should be classified under 3926.90 as an article of plastic rather than a semi-finished sheet.

FAQ

What is the HS code for acrylic sheets?

The standard HS code for non-cellular, non-reinforced acrylic sheets (specifically PMMA) is 3920.51.

What is the difference between HS code 3920 and 3921?

Heading 3920 is for plastic sheets that are not reinforced or combined with other materials, while heading 3921 covers sheets that are cellular (foam) or reinforced with materials like fiberglass.