HS Code for Phenolic resin sheets

HS code 3920.94 is designated for plates, sheets, film, foil, and strip made of phenolic resins. This classification is part of Chapter 39, which governs plastics and articles thereof. Heading 3920 is specific to products that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. For a product to fall under 3920.94, it must be a flat, semi-finished shape consisting entirely of phenolic resin. The distinction between 3920 and 3921 is a frequent point of audit for customs officials. If the phenolic sheet is reinforced with a substrate like paper, cotton fabric, or glass fiber (common in industrial laminates like Bakelite), it is excluded from 3920.94 and must be classified under 3921.90. This code is strictly for "pure" phenolic plastic sheets that have been cast or extruded but not yet converted into a finished article like a gear or an electrical insulator.

Products Included

• Non-cellular phenolic resin sheets
• Unreinforced phenolic film and foil
• Phenolic resin strips (not self-adhesive)
• Cast phenolic plates without internal reinforcement

Common Misclassification

The most common misclassification is using 3920.94 for reinforced laminates, which belong under 3921.90. Most industrial "phenolic sheets" are actually composites (e.g., Grade L, Grade C, or FR-4 equivalents), which require the 3921 classification. Another error is confusing these with self-adhesive strips, which are classified under 3919. Finally, if the sheet is cut into a specific shape other than a rectangle, it may be classified as a finished article in 3926.

FAQ

What is the HS code for phenolic resin sheets?

The HS code for non-cellular, unreinforced phenolic resin sheets is 3920.94.

What code is used if the phenolic sheet is reinforced with glass fiber?

Reinforced or laminated phenolic sheets are classified under HS code 3921.90, as they are combined with other materials.