HS Code for Polyvinyl butyral film

Polyvinyl butyral (PVB) film is classified under HS code 3920.91. This classification is part of a heading that covers plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. PVB is a specialty resin known for its excellent adhesion to glass, optical clarity, and toughness. The film is produced by extruding PVB resin into thin, flexible sheets. Its most significant application is as an interlayer in the production of laminated safety glass, where it is sandwiched between two layers of glass to prevent shattering. According to the General Rules of Interpretation (GRI), specifically GRI 1, the classification is determined by the terms of the headings and any relative section or chapter notes. Since the film is made of PVB and is not reinforced or combined with other materials (like a textile backing), it fits perfectly into 3920.91. The \"non-cellular\" requirement means the plastic must not have a foamed or honeycombed structure. If the film were self-adhesive, it would be moved to heading 3919. The specificity of 3920.91 for PVB reflects the material's importance in the automotive and construction industries. Importers must ensure that the product is indeed a single-layer film; if it is laminated with other plastic layers, it would fall under 3921 instead.

Products Included

• PVB interlayer film for safety glass
• Non-adhesive PVB sheets
• Clear PVB foil for architectural glazing
• Acoustic PVB film
• Tinted PVB sheets for automotive windshields

Common Misclassification

PVB film is often misclassified under 3921.90, which covers other plates and sheets that are reinforced or laminated. However, standard PVB interlayer is usually a single, non-reinforced layer, making 3920.91 the correct code. It is also sometimes confused with 3919.90 if the film has a tacky surface, but 3919 is strictly for self-adhesive products. Lastly, it should not be classified as glass (Chapter 70) even though it is used exclusively with glass.

FAQ

What is the HS code for Polyvinyl butyral film?

The HS code for non-cellular, non-reinforced polyvinyl butyral film is 3920.91.

Is PVB film considered a plastic sheet?

Yes, for customs purposes, it is classified as a plastic film or sheet under heading 3920.