Customs tariff code 3920.43.10.95: Reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of…
Reference data as at 1 July 2026
Customs tariff code 3920.43.10.95 covers Reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheet. The third-country duty rate is 6.5 %, plus import VAT.
3920.43.10.95 is TARIC code in the EU customs tariff, in chapter 39. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 3920.43.10.95
- Third-country duty
- 6.5 %
- Declarable
- No
- Binding rulings
- 8
Where this code sits in the tariff
- 39PLASTICS AND ARTICLES THEREOF
- 3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.43Containing by weight not less than 6 % of plasticisers
- 3920.43.10Of a thickness not exceeding 1 mm
- 3920.43.10.95Reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheet
From HS code to customs tariff code 3920.43.10.95
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 6.5 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Andorra | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
REFLECTIVE SHEETING . THE SHEETING CONSISTS OF, INTER ALIA, A PREDOMINANT LAYER OF POLYVINYL CHLORIDE, PROTECTED BY A LAYER OF POLYURETHANE, A METALLIZED LAYER AND A RELEASE LAYER OF POLYESTER WHICH IS DISCARDED AFTER USE MEASURING 775MM IN WIDTH AND APPROX 0.35MM IN THICKNESS. THE PRODUCT IS EMBOSSED ON ONE SIDE IN A REGULAR PYRAMIDAL PATTERN.
REFLECTIVE SHEETING THE SHEETING CONSISTS OF, INTER ALIA, A PREDOMINANT LAYER OF POLYVINYL CHLORIDE, PROTECTED BY A LAYER OF POLYURETHANE, A METALLIZED LAYER AND A RELEASE LAYER OF POLYESTER WHICH IS DISCARDED AFTER USE. MEASURING 775MM IN WIDTH AND APPROX 0.36MM IN THICKNESS. THE PRODUCT IS EMBOSSED ON ONE SIDE IN A REGULAR PYRAMIDAL PATTERN AND A LOGO PATTERN ON ONE FACE
REFLECTIVE SHEETING THE SHEETING CONSISTS OF, INTER ALIA, A PREDOMINANT LAYER OF POLYVINYL CHLORIDE, PROTECTED BY A LAYER OF POLYURETHANE, A METALLIZED LAYER AND A RELEASE LAYER OF POLYESTER WHICH IS DISCARDED AFTER USE. MEASURING 775MM IN WIDTH AND APPROX 0.36MM IN THICKNESS. THE PRODUCT IS EMBOSSED ON ONE SIDE IN A REGULAR PYRAMIDAL PATTERN AND A LOGO PATTERN ON ONE FACE
REFLECTING LAMINATED SHEET, CONSISTING OF A FILM OF POLY (VINYL CHLORIDE) AND A FILM OF ANOTHER PLASTIC TOTALLY EMBOSSED IN A REGULAR PYRAMIDAL PATTERN, COVERED ON ONE SIDE WITH A RELEASE SHEET.
REFLECTIVE SHEETING MEASURING 775MM IN WIDTH AND APPROX 0.36MM IN THICKNESS. THE SHEETING CONSISTS OF, INTER ALIA, A PREDOMINANT LAYER OF POLYVINYL CHLORIDE, PROTECTED BY A LAYER OF POLYURETHANE, A METALLIZED LAYER AND A RELEASE LAYER OF POLYESTER WHICH IS DISCARDED AFTER USE. THE PRODUCT IS EMBOSSED ON ONE SIDE IN A REGULAR PYRIMIDAL PATTERN AND A LOGO PATTERN ON ONE FACE
REFLECTIVE SHEETING MEASURING 775MM IN WIDTH AND APPROX 0.36MM IN THICKNESS. THE SHEETING CONSISTS OF, INTER ALIA, A PREDOMINANT LAYER OF POLYVINYL CHLORIDE, PROTECTED BY A LAYER OF POLYURETHANE, A METALLIZED LAYER AND A RELEASE LAYER OF POLYESTER WHICH IS DISCARDED AFTER USE. THE PRODUCT IS EMBOSSED ON ONE SIDE IN A REGULAR PYRIMIDAL PATTERN AND A LOGO PATTERN ON ONE FACE
REFLECTIVE SHEETING MEASURING 775MM IN WIDTH AND APPROX 0.36MM IN THICKNESS. THE SHEETING CONSISTS OF, INTER ALIA, A PREDOMINANT LAYER OF POLYVINYL CHLORIDE, PROTECTED BY A LAYER OF POLYURETHANE, A METALLIZED LAYER AND A RELEASE LAYER OF POLYESTER WHICH IS DISCARDED AFTER USE. THE PRODUCT IS EMBOSSED ON ONE SIDE IN A REGULAR PYRIMIDAL PATTERN.
REFLECTIVE SHEETING MEASURING 775MM IN WIDTH AND APPROX 0.36MM IN THICKNESS. THE SHEETING CONSISTS OF, INTER ALIA, A PREDOMINANT LAYER OF POLYVINYL CHLORIDE, PROTECTED BY A LAYER OF POLYURETHANE, A METALLIZED LAYER AND A RELEASE LAYER OF POLYESTER WHICH IS DISCARDED AFTER USE. THE PRODUCT IS EMBOSSED ON ONE SIDE IN A REGULAR PYRIMIDAL PATTERN AND A LOGO PATTERN ON ONE FACE
Notes that govern this classification
Zu Unterpositionen 3920 4310 und 3920 4390: Siehe die Unterpositions-Anmerkung 2 zu Kapitel 39 und die Erläuterungen zu den Unterpositionen 3920 43 und 3920 49 des HS.
Zu Unterpositionen 3920 43 und 3920 49: Erzeugnisse dieser Unterpositionen unterscheiden sich auf Grund ihres Gehaltes an Weichmachern. Im hier gegebenen Zusammenhang werden Primärweichmacher und Sekundärweichmacher zusammen genommen (siehe auch Unterpositions-Anmerkung 2 zu diesem Kapitel). Primärweichmacher sind Substanzen mit geringer Flüchtigkeit, die, wenn sie zu einem Polymer zugegeben werden, im Allgemeinen eine Zunahme der Biegsamkeit des Polymers bewirken (z.B. Phthalsäureester, Adipinsäureester, Trimellitsäureester, Phosphorsäureester, Sebacinsäureester, Azelainsäureester). Sekundärweichmacher, auch als ‚Extender‘ bezeichnet, werden selten ohne andere Zusätze als Weichmacher verwendet. Wenn sie zusammen mit Primärweichmachern eingesetzt werden, wird die Wirkung des Primärweichmachers verändert oder verbessert. …
Gerichtliche Entscheidungen (GE) - national Auszug aus dem Urteil des Finanzgericht Hamburg vom 5. Juni 2002 Az.: IV 24/00 Aus den Gründen: ... Im Februar und März ... führte die Klägerin aus China Rettungsdecken aus Kunststoff ein. Diese Rettungsdecken sind zum Einsatz bei der Erste-Hilfe-Versorgung von Unfallopfern bestimmt, die in die Decken eingewickelt werden, damit der Körper nicht auskühlt. Es handelt sich um 0,2 mm dicke Folien in unterschiedlichen Größen (160 x 220 cm, 160 x 225 cm und 140 x 220 cm) bestehend aus Polyethylenterephtalat, die entweder beidseitig mit einer silbrigen Aluminiumschicht oder einseitig mit dieser Aluminiumschicht und auf der anderen Seite mit einer goldenen Lackschicht überzogen sind und die zusammengefaltet zu Paketen von ca. 14 cm Breite und 8,5 cm Länge gefaltet und in kleinen Plastiktüten verpackt geliefert werden. ... …
1. Als „Kunststoffe" gelten in der Nomenklatur die Stoffe der Positionen 3901 bis 3914, die im Zeitpunkt der Polymerisation oder in einem späteren Stadium unter einer äußeren Einwirkung (im Allgemeinen Wärme und Druck, falls erforderlich auch unter Zuhilfenahme von Lösemitteln oder Weichmachern) durch Gießen, Pressen, Strangpressen, Walzen oder ein anderes Verfahren eine Form erhalten können oder erhalten haben, die auch nach Beendigung der äußeren Einwirkung erhalten bleibt (RV E3901100). Der Begriff „Kunststoffe" umfasst in der Nomenklatur auch Vulkanfiber. Dagegen ist dieser Begriff nicht anwendbar auf Stoffe, die als Spinnstoffe des Abschnitts XI gelten (RV E3901200). 2. …
Subdivisions of this code
Frequently asked questions
What does customs tariff code 3920.43.10.95 cover?
Code 3920.43.10.95 covers Reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheet. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 3920.43.10.95?
The third-country duty rate for 3920.43.10.95 is 6.5 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 3920.43.10.95?
The first six digits form the HS code: 392043. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 3920.43.10.95 have?
3920.43.10.95 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 3920.43.10.95 sit in the tariff?
3920.43.10.95 sits in this hierarchy: 39 PLASTICS AND ARTICLES THEREOF > 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials > 392043 Containing by weight not less than 6 % of plasticisers > 39204310 Of a thickness not exceeding 1 mm. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 3920.43.10.95?
Yes. The EBTI database holds decisions on 3920.43.10.95, for example IEBTI18NT-14-7063-01. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 3920.43.10.95 change?
3920.43.10.95 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.