Subheading · Chapter 39 · Heading 3921

3921.19

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

Customs duty 6% standard rate · across 9 national lines depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3921 19 00 00 Of other plastics 6%
  2. 3921 19 00 10 For use in certain types of aircraft 6%
  3. Other 6%
  4. 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%
  5. 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%
  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%
  7. 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%
  8. 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%
  9. 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%
  10. 3921 19 00 95 Film of polyethersulfone, of a thickness of not more than 200 µm 6%
  11. 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 schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£144.4m-1.7% · previous 12 months
Average import price£5.46 per kg
Jan 2024: £12.3mFeb 2024: £10.8mMar 2024: £11.5mApr 2024: £12.1mMay 2024: £12.9mJun 2024: £13.4mJul 2024: £11.8mAug 2024: £12mSept 2024: £12.8mOct 2024: £15.1mNov 2024: £13.9mDec 2024: £10.2mJan 2025: £11.9mFeb 2025: £12.4mMar 2025: £12.3mApr 2025: £12.8mMay 2025: £11.8mJun 2025: £12.1mJul 2025: £10.6mAug 2025: £11mSept 2025: £11.6mOct 2025: £11.7mNov 2025: £11.5mDec 2025: £8.5mJan 2026: £11.1mFeb 2026: £12.1mMar 2026: £13.3mApr 2026: £12.7mMay 2026: £11.4mJun 2026: £15.3mJul 2026: £13.7mAug 2026: £11.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States £46m 31.9% -10.7%
Germany £29.1m 20.2% -2.3%
France £13.6m 9.4% +3.4%
Spain £11.8m 8.2% +43.4%
Netherlands £8.3m 5.7% -4%
Belgium £5.4m 3.8% -16.2%
Italy £5.3m 3.7% -20%
Ireland £4.8m 3.3% -8.5%

Same subheading in other tariffs

World trade in 2024

3921.19 · US$6bn

Trade value (US$) no reported trade < US$514kUS$514k+US$11m+US$99m+> US$585m

Exports: 139
  1. South Korea: US$942m
  2. United States: US$819m
  3. China: US$783m
  4. Japan: US$585m
  5. Germany: US$489m
  6. Italy: US$272m
  7. Ireland: US$236m
  8. Poland: US$199m
  9. United Kingdom: US$199m
  10. France: US$189m
  11. Netherlands: US$142m
  12. Belgium: US$134m
  13. Canada: US$131m
  14. Spain: US$99m
  15. Thailand: US$97m
  16. Türkiye: US$83m
  17. Hungary: US$59m
  18. Austria: US$56m
  19. Indonesia: US$54m
  20. Taiwan: US$43m
  21. Vietnam: US$42m
  22. Mexico: US$41m
  23. Switzerland: US$40m
  24. Czechia: US$38m
  25. India: US$34m
  26. Slovakia: US$27m
  27. Sweden: US$24m
  28. Egypt: US$22m
  29. Malaysia: US$20m
  30. Russia: US$17m
  31. Portugal: US$16m
  32. Serbia: US$15m
  33. Romania: US$14m
  34. Slovenia: US$11m
  35. Israel: US$10m
  36. Saudi Arabia: US$10m
  37. Latvia: US$8m
  38. Denmark: US$8m
  39. Finland: US$8m
  40. Hong Kong SAR China: US$8m
  41. Singapore: US$6m
  42. Bulgaria: US$6m
  43. Brazil: US$6m
  44. Croatia: US$5m
  45. Australia: US$5m
  46. Costa Rica: US$5m
  47. United Arab Emirates: US$5m
  48. South Africa: US$5m
  49. Colombia: US$4m
  50. Luxembourg: US$4m
  51. Belarus: US$4m
  52. Lithuania: US$4m
  53. Greece: US$4m
  54. Estonia: US$3m
  55. Peru: US$2m
  56. Bosnia & Herzegovina: US$1m
  57. Panama: US$1m
  58. Iran: US$1m
  59. Dominican Republic: US$1m
  60. Qatar: US$1m

Top exporters

RankCountryValueShare
1 South Korea US$942m 15.4%
2 United States US$819m 13.4%
3 China US$783m 12.8%
4 Japan US$585m 9.6%
5 Germany US$489m 8%
6 Italy US$272m 4.5%
7 Ireland US$236m 3.9%
8 Poland US$199m 3.3%
9 United Kingdom US$199m 3.3%
10 France US$189m 3.1%

Top importers

RankCountryValueShare
1 United States US$1bn 16.7%
2 China US$657m 10.8%
3 South Korea US$463m 7.6%
4 Germany US$367m 6%
5 Hungary US$302m 4.9%
6 Poland US$239m 3.9%
7 Mexico US$226m 3.7%
8 Canada US$202m 3.3%
9 France US$194m 3.2%
10 Vietnam 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 11 July 2025 · 3921.19.00

    Application for Further Review of Protest No. 2006-20-105879; Tariff Classification of PU-Coated and Silicone-Coated Textiles

  • N344848 U.S. CBP 14 January 2025 · 3921.19.00.00

    The tariff classification of printed microporous polyethylene film from Turkey

  • N341307 U.S. CBP 6 August 2024 · 3921.19.00.00

    The tariff classification and country of origin of a coated polyethylene microporous sheet

  • N331721 U.S. CBP 14 March 2024 · 3921.19.00.00

    The tariff classification of polyurethane sheet from the Netherlands

  • N328605 U.S. CBP 4 April 2023 · 3921.19.00.00

    The tariff classification of polyethylene microporous sheets from China

  • N325149 U.S. CBP 17 August 2022 · 3921.19.00.00

    The tariff classification of various speciality fabrics from China

  • 600012559 HMRC 4 March 2025 – 3 March 2028 · 3921 19 00 99

    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 4 March 2025 – 3 March 2028 · 3921 19 00 99

    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 21 May 2024 – 20 May 2027 · 3921 19 00 99

    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.