Subheading · Chapter 39 · Heading 3921
3921.19: Other plates, sheets, film, foil and strip, of plastics: cellular, of other plastics
Cellular sheets of other plastics
Official description Of other plastics
3921.19 is the HS subheading for cellular sheets of other plastics, under heading 3921 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3921 19 00 00 Of other plastics 6%
- 3921 19 00 10 For use in certain types of aircraft 6%
- Other 6%
- 3921 19 00 30 Blocks with cellular structure, containing by weight: - polyamide-6 or poly(epoxy anhydride) - 7% or more but not more than 9% of polytetrafluorethylene if present - 10% or more but not more than 25% of inorganic fillers 6%
- 3921 19 00 50 Porous membrane of polytetrafluorethylene (ptfe) laminated to a polyester spunbonded non-woven cloth with - a total thickness of more than 0.05 mm but not more than 0.20 mm, - a water entry pressure between 5 and 200 kpa according to iso 811, and - an air permeability of 0.08 cm3/cm2/s or more according to iso 5636-5 6%
- 3921 19 00 53 Sheets of closed-cell silicone foam with: -a thickness of 2.0 mm or more but not more than 4.8 mm, -a thermal insulation of more than 0.25 km²/w but not more than 0.4 km²/w (according to astm-c518) -a dielectric strength of more than 3.0 kv/mm but not more than 3.8 kv/mm (according to astm- d149) 6%
- 3921 19 00 55 Strip of microporous polytetrafluoroethylene on a support of a non-woven -wound on a roll on a core of 3 inches, -with a width of 69.5mm, 40.8mm, 36.5mm, 20mm, 13.5mm or 10mm for use in the manufacture of filters for kidney dialysis equipment and intravenous application 6%
- 3921 19 00 65 Transparent, microporous, acrylic acid grafted polyethylene film, in the form of rolls, for the manufacture of alkaline battery separators with: -a width of 98 mm or more but not more than 170 mm, -a thickness of 15 μm or more but not more than 36 μm, 6%
- 3921 19 00 75 Microporous monolayer film of polypropylene or a microporous trilayer film of polypropylene, polyethylene and polypropylene, each film with: -zero transversal production direction (td) shrinkage, -a total thickness of 8 μm or more, but not more than 40 μm, -a width of 15 mm or more, but not more than 900 mm, -a length of more than 200 m, but not more than 8 000 m, -an average pore size between 0.02 μm and 0.1 μm, -whether or not laminated with a polypropylene non-woven mat of 50 to 200 µm thickness, -whether or not coated with surfactant, -whether or not coated on 1 or 2 sides with a ceramic layer of min 1 μm thickness or more, but not more than 5 μm, -whether or not coated on 1 or 2 sides with a sticky binder, pvdf type or similar of min 0.5 μm thickness or more, but not more than 5 μm 6%
- 3921 19 00 95 Film of polyethersulfone, of a thickness of not more than 200 µm 6%
- 3921 19 00 99 Other 6%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 7
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 9 lines
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 3 of 9 lines
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 3 of 9 lines
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2026
- Legal act
- 2020 No. 1435
- Tariff lines
- on 1 of 9 lines
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 9 lines
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran
- Legal act
- S.I. 2019/461
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Import controlRestriction on entry into free circulation
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/583
- Documents
- L100 Import licence "controlled substances" (ozone), issued by the Commission
- Y902
- 9Y06
- Tariff lines
- on 1 of 9 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £46m | 31.9% | -10.7% | |
| £29.1m | 20.2% | -2.3% | |
| £13.6m | 9.4% | +3.4% | |
| £11.8m | 8.2% | +43.4% | |
| £8.3m | 5.7% | -4% | |
| £5.4m | 3.8% | -16.2% | |
| £5.3m | 3.7% | -20% | |
| £4.8m | 3.3% | -8.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$514kUS$514k+US$11m+US$99m+> US$585m
Exports: 139
- South Korea: US$942m
- United States: US$819m
- China: US$783m
- Japan: US$585m
- Germany: US$489m
- Italy: US$272m
- Ireland: US$236m
- Poland: US$199m
- United Kingdom: US$199m
- France: US$189m
- Netherlands: US$142m
- Belgium: US$134m
- Canada: US$131m
- Spain: US$99m
- Thailand: US$97m
- Türkiye: US$83m
- Hungary: US$59m
- Austria: US$56m
- Indonesia: US$54m
- Taiwan: US$43m
- Vietnam: US$42m
- Mexico: US$41m
- Switzerland: US$40m
- Czechia: US$38m
- India: US$34m
- Slovakia: US$27m
- Sweden: US$24m
- Egypt: US$22m
- Malaysia: US$20m
- Russia: US$17m
- Portugal: US$16m
- Serbia: US$15m
- Romania: US$14m
- Slovenia: US$11m
- Israel: US$10m
- Saudi Arabia: US$10m
- Latvia: US$8m
- Denmark: US$8m
- Finland: US$8m
- Hong Kong SAR China: US$8m
- Singapore: US$6m
- Bulgaria: US$6m
- Brazil: US$6m
- Croatia: US$5m
- Australia: US$5m
- Costa Rica: US$5m
- United Arab Emirates: US$5m
- South Africa: US$5m
- Colombia: US$4m
- Luxembourg: US$4m
- Belarus: US$4m
- Lithuania: US$4m
- Greece: US$4m
- Estonia: US$3m
- Peru: US$2m
- Bosnia & Herzegovina: US$1m
- Panama: US$1m
- Iran: US$1m
- Dominican Republic: US$1m
- Qatar: US$1m
Trade value (US$) no reported trade < US$1mUS$1m+US$11m+US$48m+> US$226m
Imports: 213
- United States: US$1bn
- China: US$657m
- South Korea: US$463m
- Germany: US$367m
- Hungary: US$302m
- Poland: US$239m
- Mexico: US$226m
- Canada: US$202m
- France: US$194m
- Vietnam: US$189m
- United Kingdom: US$188m
- Japan: US$185m
- Spain: US$118m
- Italy: US$111m
- Netherlands: US$104m
- Belgium: US$92m
- Czechia: US$79m
- India: US$78m
- Malaysia: US$57m
- Türkiye: US$54m
- Switzerland: US$50m
- Austria: US$48m
- Saudi Arabia: US$46m
- Philippines: US$45m
- Brazil: US$44m
- Hong Kong SAR China: US$43m
- Taiwan: US$43m
- Ireland: US$42m
- Sweden: US$41m
- Slovakia: US$40m
- Indonesia: US$39m
- Thailand: US$38m
- Morocco: US$36m
- Australia: US$35m
- United Arab Emirates: US$34m
- Denmark: US$32m
- Portugal: US$29m
- Romania: US$27m
- Singapore: US$20m
- Norway: US$19m
- Egypt: US$19m
- Greece: US$18m
- Algeria: US$17m
- Israel: US$16m
- Cambodia: US$13m
- Iran: US$13m
- Ukraine: US$13m
- Costa Rica: US$12m
- Russia: US$11m
- Colombia: US$11m
- New Zealand: US$11m
- Lithuania: US$11m
- Bangladesh: US$11m
- Chile: US$10m
- South Africa: US$10m
- Serbia: US$10m
- Finland: US$10m
- Slovenia: US$10m
- Pakistan: US$9m
- Croatia: US$9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$942m | 15.4% | |
| 2 | US$819m | 13.4% | |
| 3 | US$783m | 12.8% | |
| 4 | US$585m | 9.6% | |
| 5 | US$489m | 8% | |
| 6 | US$272m | 4.5% | |
| 7 | US$236m | 3.9% | |
| 8 | US$199m | 3.3% | |
| 9 | US$199m | 3.3% | |
| 10 | US$189m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1bn | 16.7% | |
| 2 | US$657m | 10.8% | |
| 3 | US$463m | 7.6% | |
| 4 | US$367m | 6% | |
| 5 | US$302m | 4.9% | |
| 6 | US$239m | 3.9% | |
| 7 | US$226m | 3.7% | |
| 8 | US$202m | 3.3% | |
| 9 | US$194m | 3.2% | |
| 10 | US$189m | 3.1% |
Binding rulings for similar goods 14
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- H318221 U.S. CBP
Application for Further Review of Protest No. 2006-20-105879; Tariff Classification of PU-Coated and Silicone-Coated Textiles
- N344848 U.S. CBP
The tariff classification of printed microporous polyethylene film from Turkey
- N341307 U.S. CBP
The tariff classification and country of origin of a coated polyethylene microporous sheet
- N331721 U.S. CBP
The tariff classification of polyurethane sheet from the Netherlands
- N328605 U.S. CBP
The tariff classification of polyethylene microporous sheets from China
- N325149 U.S. CBP
The tariff classification of various speciality fabrics from China
- 600012559 HMRC
Silicone sponge The sponge can come in different thicknesses ranging from 1.59mm to 12.7mm depending on whether it is presented as a continuous roll or sheet Use: humidifier's, electric meters, filtration seals gaskets and for flame retardant insulation requirements Packaging: in rolls or sheets
- 600012561 HMRC
silicone foam They come in various thicknesses, the F12 (various colours, grey/white/black or brown) product ranging from 1.6mm to 25.4mm and the F20 (just available in grey), with thicknesses ranging from 0.8mm to 12.7mm Use: for insulation and sealing purposes in numerous applications and…
- 600010472 HMRC
A thermal runaway protection pad which is to protect against a battery thermal runway event. It is constructed from medium density closed-cell cellular silicone foam rubber. The pad is produced in different thicknesses of either 2.0mm, 3.2mm and 4.78mm, it is also available in rolls or sheets.
14 rulings in total for this code
In the UK Global Tariff, subheading 3921.19 covers 9 tariff lines and the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3921.19; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported cellular sheets of other plastics worth £144.4m (down 2% on the year before), at an average of £5.46 per kg; United States supplied 32%, followed by Germany.
World trade in cellular sheets of other plastics reached US$6bn in 2024, up 3.7% on 2023.
South Korea was the largest exporter with 15.4% of the total, ahead of the United States.
Questions and answers
What is the HS code for other plates, sheets, film, foil and strip, of plastics: cellular, of other plastics?
Other plates, sheets, film, foil and strip, of plastics: cellular, of other plastics fall under HS subheading 3921.19, part of heading 3921, in section VII of the Harmonized System.
What is the import duty on other plates, sheets, film, foil and strip, of… in the UK?
Under the UK Global Tariff, imports under 3921.19 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other plates, sheets, film, foil and strip, of… in the EU?
Under the EU Combined Nomenclature, imports under 3921.19 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other plates, sheets, film, foil and strip, of…?
South Korea, with US$942m in 2024 (15.4% of world exports).
Which countries can export cellular sheets of other plastics to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on cellular sheets of other plastics?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import cellular sheets of other plastics from?
In the 12 months to August 2026, the largest suppliers were United States (32%), Germany (20%) and France (9%), out of total imports of £144.4m.