HS Code for PC sheets

Polycarbonate (PC) sheets are classified under HS code 3920.61. This classification falls within Chapter 39, which covers plastics and articles thereof. Heading 3920 is designated for other 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 3920.61 specifically identifies products made from polycarbonates. To qualify for this code, the sheets must be "worked" only to the extent of surface-working (such as polishing, embossing, or coloring) or being cut into rectangles or squares. The classification relies on the material composition (polycarbonate) and the physical structure (non-cellular and non-reinforced). This ensures that standard industrial PC sheets used in glazing, roofing, and protective barriers are consistently categorized globally. Under GRI 1, the terms of the heading and subheadings are the primary factors for classification, and since polycarbonates are specifically named in the 3920.6x series, 3920.61 is the correct legal classification.

Products Included

• Solid polycarbonate sheets for construction
• Flat polycarbonate film in rolls (non-adhesive)
• Clear PC sheets for machine guards
• Opaque or colored polycarbonate plates

Common Misclassification

PC sheets are often misclassified under 3921.90 or 3921.19. HS code 3921 is reserved for sheets that are cellular (foam-like) or reinforced with glass fibers or other materials. If a PC sheet has a honeycomb structure or is reinforced with metal mesh, it cannot stay in 3920.61. Another common error is using 3919.90 for sheets that have a self-adhesive backing, which are specifically excluded from 3920.

FAQ

What is the HS code for PC sheets?

The standard HS code for non-cellular, non-reinforced polycarbonate sheets is 3920.61.

Does this code include corrugated polycarbonate sheets?

Generally, no. Corrugated sheets are often considered "profile shapes" or may fall under 3921 or 3926 depending on their specific geometry and manufacturing process.