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Customs code · HS subheading 3921 90

Final code reached

Non-cellular polyester sheets, films

Foil, strips or bands combined with other materials

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 polyester plates, sheets, films, foil, bands and strips that have a backing, reinforcement or connection with other materials. They must be unworked, only surface-treated, or only cut into a square or rectangle; cellular plastic, self-adhesive products and the floor, wall or ceiling coverings of heading 3918 are excluded.

For example

  • A polyester film laminated with another material, supplied unworked
  • A polyester sheet reinforced with another material, only cut into a rectangle
  • A polyester strip with a backing of another material, only surface-treated
See the official tariff text

Official tariff text

Plates, sheets, film, foil and strip, of polyesters, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. of cellular plastic; 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 3921 90 10.

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 lines6 Norwegian lines

39.21.9010 Of condensation, polycondensation and polyaddition products

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

6.0%

  • Their lines4 British lines
  • EU originDuty free

3921 90 10 05 Corrugated sheet and plates

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

  • Their lines12 US lines
  • Entry dateSept. 17, 2026

3921.90.11.00 Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 6 Norwegian lines

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.

  • 39.21.9010

    Of condensation, polycondensation and polyaddition products

    Ordinary duty
    Duty free
  • 39.21.9021

    Surface-treated with a light-reflecting material

    Ordinary duty
    Duty free
  • 39.21.9029

    Other

    Ordinary duty
    Duty free
  • 39.21.9030

    Plates

    Ordinary duty
    Duty free
  • 39.21.9040

    Other

    Ordinary duty
    Duty free
  • 39.21.9090

    Other

    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 4 British lines

Selling to Great Britain

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

  • All 4 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 12 US lines

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.

  • 3921.90.11.00

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing not more than 1.492 kg/m2, Products with textile components in which man-made fibers predominate by weight over any other single textile fiber, Over 70 percent by weight of plastics

    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
  • 3921.90.15.00

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing not more than 1.492 kg/m2, Products with textile components in which man-made fibers predominate by weight over any other single textile fiber, Other (229)

    General rate
    6.5%
    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
  • 3921.90.19.10

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing not more than 1.492 kg/m2, Other, Products with textile components in which vegetable fibers predominate by weight over any other single textile fiber

    General rate
    5.3%
    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
  • 3921.90.19.50

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing not more than 1.492 kg/m2, Other

    General rate
    5.3%
    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
  • 3921.90.21.00

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing more than 1.492 kg/m2, Products with textile components in which cotton predominates by weight over any other single textile fiber

    General rate
    6.5%
    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
  • 3921.90.25.10

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing more than 1.492 kg/m2, Products with textile components in which man-made fibers predominate by weight over any other single textile fiber, Over 70 percent by weight of plastics

    General rate
    6.5%
    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
  • 3921.90.25.50

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing more than 1.492 kg/m2, Products with textile components in which man-made fibers predominate by weight over any other single textile fiber, Other (229)

    General rate
    6.5%
    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
  • 3921.90.29.00

    Other plates, sheets, film, foil and strip, of plastics, Other, Combined with textile materials and weighing more than 1.492 kg/m2, Other

    General rate
    4.4%
    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
Show all 12 lines
  • 3921.90.40.10

    Other plates, sheets, film, foil and strip, of plastics, Other, Flexible, Reinforced with paper

    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
  • 3921.90.40.90

    Other plates, sheets, film, foil and strip, of plastics, Other, Flexible, Other

    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
  • 3921.90.50.10

    Other plates, sheets, film, foil and strip, of plastics, Other, High pressure paper reinforced decorative laminates

    General rate
    4.8%
    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
  • 3921.90.50.50

    Other plates, sheets, film, foil and strip, of plastics, Other

    General rate
    4.8%
    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. 17, 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.

  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.

4 import lines

When these goods are imported into the EU, the declaration needs a 10-digit code. Under 3921 90 10 the EU tariff has 4 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 condensation or rearrangement polymerisation products, whether or not chemically modified

  • 3921 90 10 05

    Corrugated sheet and plates

    6.5%

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

    Conditions apply, customs authorisation needed.

  • 3921 90 10 10

    Composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibres

  • 3921 90 10 30

    Multilayer film consisting of: - a poly(ethylene terephthalate) film with a thickness of more than 100 µm but not more than 150 µm, - a primer of phenolic material with a thickness of more than 8 µm but not more than 15 µm, - an adhesive layer of a synthetic rubber with a thickness of more than 20 µm but not more than 30 µm, - and a transparent poly(ethylene terephthalate) liner with a thickness of more than 35 µm but not more than 40 µm

  • 3921 90 10 90

    Other

    6.5%

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

    Conditions apply, customs authorisation needed.

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

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
  • 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)
  • 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)
  • 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)
  • The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
  • Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
  • Import authorisation by virtue of article 12b.2 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. 3921
  4. 3921 90
  5. 3921 90 10
Show the steps

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

Worth comparing

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

Browse chapter 39

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.