HS Code for Polycarbonate sheets

Polycarbonate sheets are classified under HS code 3920.61. This heading is designated for plates, sheets, film, foil, and strip made of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Under the Harmonized System, Chapter 3920 specifically excludes products that have been worked beyond surface-working (such as polished, embossed, or colored) or those cut into shapes other than rectangular. Polycarbonate sheets are widely used in construction and manufacturing due to their impact resistance and optical clarity. To qualify for this code, the sheet must be solid (non-cellular) and must not contain internal layers of glass fiber, metal mesh, or other reinforcing materials which would instead push the classification toward heading 3921.

Products Included

• Solid polycarbonate glazing panels
• Clear polycarbonate flat sheets
• Tinted or colored polycarbonate films (non-adhesive)
• Polycarbonate strips cut to rectangular shapes
• Optical grade polycarbonate sheets

Common Misclassification

A common error is classifying these under 3921.19 or 3921.90. Heading 3921 is reserved for sheets that are cellular (like multiwall or twin-wall polycarbonate) or reinforced with other materials. Another misclassification is 3919.90 if the sheet has a self-adhesive backing, or 3926.90 if the sheet has been fabricated into a specific finished part like a machine guard or safety visor.

FAQ

What is the HS code for polycarbonate sheets?

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

Are multiwall polycarbonate sheets covered here?

No, multiwall or twin-wall polycarbonate sheets are considered "cellular" and are typically classified under HS code 3921.19 or 3921.61 depending on national tariff specifications.