HS Code for Polyester resin sheets

Polyester resin sheets are classified under HS code 3920.63. This classification falls within Chapter 39, which covers plastics and articles thereof. Heading 3920 is reserved 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. Subheading 3920.63 specifically targets products made from unsaturated polyesters. According to the Explanatory Notes to Chapter 39, these products must have a flat surface and not be worked beyond surface treatment. The term "non-cellular" is vital; if the sheet has a foam or sponge-like internal structure, it would be classified under heading 3921. Similarly, if the sheet is reinforced with a layer of glass fiber or carbon fiber, it moves to 3921. The distinction between "unsaturated" and "saturated" polyesters is also a primary factor. Saturated polyesters, such as Polyethylene Terephthalate (PET), are often classified under 3920.62. Therefore, chemical data sheets (SDS) are often required to confirm the resin type. These sheets are widely used in the construction and automotive industries for panels, glazing, and protective coverings. The classification also assumes the sheets are not self-adhesive; if they possess a pressure-sensitive adhesive layer, they must be classified under heading 3919. Customs officials look for the absence of internal layers or backing materials to confirm the 3920 classification. The thickness and flexibility of the sheet do not generally change the heading, provided the material remains a non-cellular, unreinforced plastic plate or sheet as defined by the HS nomenclature. Furthermore, if the sheet is cut into shapes other than rectangles or squares, it may be classified as an "article of plastic" under heading 3926.

Products Included

• Unsaturated polyester resin plates
• Non-cellular polyester film
• Rigid polyester plastic sheets
• Transparent polyester glazing sheets
• Unreinforced polyester foil

Common Misclassification

Common misclassifications include HS code 3921.90 for reinforced or cellular sheets and HS code 3919.90 for self-adhesive polyester sheets. Additionally, PET sheets are often incorrectly placed in 3920.63 when they should be in 3920.62.

FAQ

What is the HS code for Polyester resin sheets?

The HS code for non-cellular, unreinforced polyester resin sheets is 3920.63.

What if the polyester sheet is reinforced with fiberglass?

If the sheet is reinforced with fiberglass or other materials, it is classified under HS code 3921.90.