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Customs code · HS subheading 3920 91

Final code reached

Non-cellular polyvinyl butyral sheets

Film, foil, tape or strips without backing, reinforcement or lamination

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU, pick a 10-digit line below.

This code covers sheets, film, foil, tape and strips made of polyvinyl butyral that are not cellular and have no backing, reinforcement or connection with other materials by lamination or a similar method. They must be untreated, only surface-treated, or only cut into square or rectangular shapes; self-adhesive products and flooring, wall or ceiling coverings are excluded.

For example

  • A non-cellular polyvinyl butyral film, without backing, reinforcement or lamination, only surface-treated and not self-adhesive
  • A square polyvinyl butyral sheet, non-cellular, without backing, reinforcement or lamination, and only cut to shape
See the official tariff text

Official tariff text

Plates, sheets, film, foil and strip, of non-cellular poly"vinyl butyral", not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 3920 91 00.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

  • Their lines1 Norwegian line

39.20.9100 Of poly(vinyl butyral)

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

6.0%

  • Their lines7 British lines
  • EU originDuty free

3920 91 00 10 For use in certain types of aircraft

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

  • Their lines1 US line
  • Entry dateSept. 18, 2026

3920.91.00.00 Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 39.20.9100

    Of poly(vinyl butyral)

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 7 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • All 7 UK lines under this code

    They all have the same duty rates shown here.

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 1 US line

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 3920.91.00.00

    Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, Of other plastics, Of poly(vinyl butyral)

    General rate
    4.2%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 18, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules
  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an EU import declaration

Pick the 10-digit line that matches the goods.

7 import lines

When these goods are imported into the EU, the declaration needs a 10-digit code. Under 3920 91 00 the EU tariff has 7 lines, each with its own wording.

You or your customs agent pick the line whose wording fits the goods; the last line, "Other", covers what none of the specific wordings describe.

Some lines depend on what the goods will be used for and need customs authorisation; matching the wording alone does not give a lower rate.

  1. Match the whole wording A line is its own wording plus the grouping text above it. Read both before you settle on one.
  2. Check the intended use On some lines the lower rate belongs to what the goods will be used for, not to the goods alone.
  3. Confirm the authorisation Where the lower rate carries conditions, customs asks for an authorisation before it can be used.

  • Of other plastics

  • 3920 91 00 10

    For use in certain types of aircraft

    6.1%

    Duty suspension: 0% under an end-use authorisation

    Conditions apply, customs authorisation needed.

    This line in the EU tariff Rulings on this line

  • Other

  • 3920 91 00 52

    Poly(vinyl butyral) film: - containing by weight 26 % or more but not more than 30 % of triethyleneglycol bis(2-ethyl hexanoate) as a plasticiser, - with a thickness of 0,73 mm or more but not more than 1,50 mm

    6.1%

    Duty suspension: 0%

    This line in the EU tariff Rulings on this line

  • 3920 91 00 91

    Poly(vinyl butyral) film having a graduated coloured band

    6.1%

    Duty suspension: 3.0%

    This line in the EU tariff Rulings on this line

  • 3920 91 00 93

    Film of poly(ethylene terephthalate), whether or not metallised on one or both sides, or laminated film of poly(ethylene terephthalate) films, metallised on the external sides only, and having the following characteristics: - a visible light transmission of 50 % or more, - coated on one or both sides with a layer of poly(vinyl butyral) but not coated with an adhesive or any other material except poly(vinyl butyral), - a total thickness of not more than 0,2 mm without taking the presence of poly(vinyl butyral) into account and a thickness of poly(vinyl butyral) of more than 0,2 mm

    6.1%

    Duty suspension: 0%

    This line in the EU tariff Rulings on this line

  • Co-extruded trilayer poly(vinyl butyral) film

  • 3920 91 00 95

    Co-extruded trilayer poly(vinyl butyral) film with a graduated colour band containing by weight 29 % or more but not more than 31 % of 2,2'-ethylenedioxydiethyl bis(2-ethylhexanoate) as a plasticiser

    6.1%

    Duty suspension: 0%

    This line in the EU tariff Rulings on this line

  • 3920 91 00 97

    Other

    6.1%

    Duty suspension: 0% for ships, boats and drilling platforms

    Conditions apply, customs authorisation needed.

    This line in the EU tariff Rulings on this line

  • 3920 91 00 99

    Other

    6.1%

    Duty suspension: 0% for ships, boats and drilling platforms

    Conditions apply, customs authorisation needed.

    This line in the EU tariff Rulings on this line

A suspension is a lower rate the EU grants for specific products; whether your goods qualify depends on the line's wording and conditions.

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • Andorra
  • San Marino
  • Türkiye
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Western Sahara
  • European Union, Iceland, Liechtenstein and Norway
  • Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama
  • +46 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); GSP+ (incentive arrangement for sustainable development and good governance); OCTs (Overseas Countries and Territories); GSP - General arrangements except India.

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

A limited quantity at a lower rate

Check

A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in:

  • Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama
  • Colombia
  • Ecuador
  • Peru
Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

  • Ukraine
  • Belarus
  • Russian Federation

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
  • Movement certificate EUR.1

Sanctions and restricted regions 10 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
  • Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
  • Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
  • The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
  • The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
  • The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
  • Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
  • Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. VII
  2. 39
  3. 3920
  4. 3920 91
  5. 3920 91 00
Show the steps

Subheading 3920 91 has only this one 8-digit code, so there is no neighbour to compare with.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 39

Mentioned by the legal text

Similar products elsewhere in the tariff

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.