HS 392010 · Polyethylene plates, sheets, film
Get the code right at quotation time, not at customs.
Misclassifying HS 392010 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | Other plates, sheets, film, foil and strip of polymers of ethylene |
|---|---|
| Chapter | 39, Plastics and articles thereof |
| Industry segment | Construction materials |
| Chinese name | 塑料板/片（聚乙烯） |
| China VAT export rebate | 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Guangdong, Zhejiang, Jiangsu |
Buying notes
PE plates, sheets, films, and strips for industrial, packaging, and construction use. Includes HDPE sheet (industrial fabrication), LDPE film, geomembrane HDPE liners (water reservoirs, landfills, mining). Section 301 25%. Geomembrane-grade HDPE for environmental engineering is a premium sub-segment (GRI-GM13 specification). Specify density, thickness, and UV-stabiliser additive on the PO.
Common end uses
The applications that drive most of the global tonnage under this code.
- Industrial HDPE fabrication (tanks, pipe, machined parts)
- Geomembrane liners (reservoirs, landfills, mining)
- LDPE film for greenhouse, agriculture, packaging
- Construction vapour barriers and damp-proof courses
- Industrial bag, pouch, and packaging film
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
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HS 392690 Other industrial plastic articles
Chapter 39, Other industrial plastic articles. China VAT rebate 13%.
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HS 391810 PVC floor coverings (LVT, sheet, tiles)
Chapter 39, PVC floor coverings (LVT, sheet, tiles). China VAT rebate 13%.
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HS 392321 Polyethylene sacks and bags
Chapter 39, Polyethylene sacks and bags. China VAT rebate 13%.
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HS 700719 Toughened safety glass (non-vehicle)
Chapter 70, Toughened safety glass (non-vehicle). China VAT rebate 13%.
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Chapter 94, Prefabricated buildings. China VAT rebate 13%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.