U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3920.99.1000
$14.0M monthly imports
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Ruling Age
15 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly
The tariff classification of polyhydroxyalkanoate (PHA) sheets from China.
N120557 September 14, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3920.99.1000; 3920.99.2000 Mr. Bryan F. Johnson BYC Polymers 3501 West 41st Street Los Angeles, CA 90008 RE: The tariff classification of polyhydroxyalkanoate (PHA) sheets from China. Dear Mr. Johnson: In your letter dated August 25, 2010, you requested a tariff classification ruling. The sheets are composed of polyhydroxyalkanoate (PHA), a biodegradable polymer. The sheets are formed through extrusion and no further processing will be performed prior to importation. The sheets will be imported both in rolls and as flat sheets. The dimensions of the sheets when imported on rolls will be 315 inches in length by 25.5 inches in width. The dimensions when imported as flat sheets will be 39.37 inches by 78.74 inches. The thickness for flat sheets as well as for the sheets in rolls will vary from .33 millimeter to .80 millimeter. The applicable subheading for the flat PHA sheets not in rolls will be 3920.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics: film, strip and sheets, all the foregoing which are flexible: over 0.152 millimeter in thickness, and not in rolls. The rate of duty will be 6 percent ad valorem. The applicable subheading for the PHA sheets in rolls will be 3920.99.2000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics, flexible, other. The rate of duty will be 4.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division