HS Code for Polarizing film

Polarizing film is classified under HS code 9001.20. This heading covers optical fibers and optical fiber bundles, as well as sheets and plates of polarizing material. The classification is based on the material's optical properties, specifically its ability to polarize light. These sheets are often made of plastic (such as polyvinyl alcohol or triacetyl cellulose) but are distinguished from general plastic sheets in Chapter 39 because they have been treated or manufactured to function as optical elements. This code applies to the material in bulk sheets or plates that have not yet been mounted into frames or instruments. Once the film is cut to shape and mounted into a frame, such as for sunglasses or a camera filter, the classification changes to the specific finished product heading. The technical requirement for 9001.20 is that the material must consist of a layer of molecules aligned in a specific direction to filter light waves. This is a critical component in the manufacturing of liquid crystal displays (LCDs), 3D glasses, and various optical sensors. The material must be of optical quality to qualify for Chapter 90.

Products Included

• Linear polarizing sheets
• Circular polarizing films
• LCD polarizer plates
• Unmounted polarizing filters for photography
• Polarizing material in rolls for industrial use

Common Misclassification

The most common misclassification is HS code 3920.62 or other subheadings in Chapter 39 for plastic sheets. While the base material is plastic, the optical function dictates classification in 9001.20. Another error is 9004.10, which is for finished sunglasses, or 9001.90, which covers other optical elements like lenses that do not have polarizing properties.

FAQ

What is the HS code for Polarizing film?

The HS code for sheets and plates of polarizing material is 9001.20.

Why is polarizing film not in Chapter 39?

Because it is considered an optical element, and Chapter 90 takes precedence over Chapter 39 for materials with specific optical functions.