Tariff number 3918900000 80 - Of other plastics

Estimate the import cost for 391890

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 3918900000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

History

Preferential rules of origin for 3918900000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• EU-Egypt Association Agreement · Egypt

  EU-Morocco Association Agreement · Morocco

  Semi-manufactures and articles of plastics; except for headings ex3916, ex3917, ex3920 and ex3921, for which the rules are set out below:

  – Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – Other:

  – – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [16] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – – Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  Semi-manufactures and articles of plastics; except for headings ex39 16, ex39 17, ex39 20 and ex39 21, for which the rules are set out below:

  - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  - Other:

  - - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [16] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  - - Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading.

• EU-Chile Association Agreement · Chile

  Semi-manufactures and articles of plastics; except for headings ex39 16, ex39 17, ex39 20 and ex39 21, for which the rules are set out below: — Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — Other: — — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [16] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — — Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Plastics and articles thereof / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

• EU-Algeria Association Agreement · Algeria

  Semi-manufactures and articles of plastics; except for headings ex3916, ex3917, ex3920 and ex3921, for which the rules are set out below:

  – Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – Other:

  – – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product,

  and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [16] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EPA CARIFORUM

  Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: – Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product – Other: – – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: – the value of all the materials used does not exceed 50 % of the ex-works price of the product; – the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (e) / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product – – Other / or: Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (e) / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  Semi-manufactures and articles of plastics; except for headings Nos ex3916, ex3917, ex3920 and ex3921, for which the rules are set out below:

  – Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – Other:

  – – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product; the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – – Other / or: Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [18] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Plastics and articles thereof; except for: / or: (a) LDCs Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product / or: (b) Other beneficiary countries Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Jordan Association Agreement · Jordan

  Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product - Other: - - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [16] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product - - Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Japan EPA · Japan

  CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Korea FTA · South Korea

  Plastics in primary forms, waste, parings and scrap, of plastic; semi-manufactures and articles of plastics / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Central America Association Agreement

  Semi-manufactures and articles of plastics / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Lebanon Association Agreement · Lebanon

  Semi-manufactures and articles of plastics; except for headings ex3916, ex3917, ex3920 and ex3921, for which the rules are set out below:

  – Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – Other:

  – – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [16] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – – Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Mexico Global Agreement · Mexico

  Semi-manufactures and articles of plastics; except for headings Nos ex39 16, ex39 17, ex39 20 and ex39 21, for which the rules are set out below: — Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may be used, provided their value does not exceed 50 % of the ex-works price of the product [23] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — Other: — — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [24] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — — Other / or: Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may be used, provided their value does not exceed 20 % of the ex-works price of the product [25] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Palestine Interim Association Agreement · Palestine

  Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked - Other: / or: Manufacture in which the value of any materials of Chapter 39 used does not exceed 50% of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product -- Addition homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50% of the ex-works price of the product; the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product [1] / or: Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product -- Other / or: Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product 1 / or: Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

• EU-Singapore FTA · Singapore

  Plastics and articles thereof: except for: / or: Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-work price of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Tunisia Association Agreement · Tunisia

  Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [16] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 3918900000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

EU classification regulations for 3918900000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 3918 90 00 Jan 27, 2017 · Regulation on EUR-Lex
  An article (so-called ‘tatami puzzle mat’) made of EVA (Ethylene-vinyl acetate) in the form of 100 × 100 cm tiles with non-slip surface, and of a thickness of approximately 3 cm. The tiles have an interlocking connecting system based on the principle of puzzles, which are laid firmly on another surface and thus form a mat.

  The article is designed to absorb shocks generated during various sportive activities (for example yoga, gymnastics, or martial arts) through the cellular structure of the mat to protect the body. The ‘tatami puzzle mat’ is also designed as an insulator of noise, heat, and moisture. It serves thus as a protection against damage of the surface underneath and to protect people performing various other activities, for example, when used by nurseries or artists. See image (*1)

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3918 and 3918 90 00 . Classification under heading 9506 as articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games is excluded as the unassembled plastic floor covering is not solely for sports but also for the protection of surfaces and to protect people performing other activities. Accordingly, the article is to be classified according to its constituent material (plastics). It is therefore to be classified as floor coverings of plastics under CN code 3918 90 00 .

• 3918 90 00 Mar 19, 2013 · Regulation on EUR-Lex
  Decking board made of wood composite, measuring approximately 0,15 × 0,02 × 3,7 m and composed of waste wood fibres (60 %), recycled plastics (HDPE) (30 %), non-plastic additives, filling agents, UV stabilisers and pigments (10 %). The board is manufactured by extrusion. It has a rectangular profile shape and a density of 1,20 g/cm3.

  The upper surface is grained and textured while the lower surface is ribbed. The board has grooves running the whole length along its side. It has the characteristics of a rigid inflexible plastics product, with wood waste forming the filler. It is a wood substitute and is used for making, for example, decks and walkways.

  Reasons

  Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3918 and 3918 90 00 . Given that the wood fibres only constitute the filler and the plastic holds the wood fibres and gives the product its essential character, classification under Chapter 44 as articles of wood is excluded (see also the HS Explanatory Notes to Chapter 44). Accordingly, the product is considered to be plastics used for decking. It is therefore to be classified as floor coverings of plastics under CN code 3918 90 00 .

UK advance tariff rulings for 3918900000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 3918900090 Valid Dec 12, 2023 to Dec 11, 2026 · Ruling 600009314 on GOV.UK

  Decking boards designed to be fitted to a balcony frame to provide decked floor covering. These are made from wood shavings, recycled plastic and polyethylene resin.The materials have been blended together then extruded to produce the decking boards

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s:GIR 1 has been used to classify this product by the terms of heading 3918: Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter GIR 3b has been used as the plastic resin binds the wood fibres and other materials together, therefore the resin is considered to be the essential character GIR 6 Has been used to classify this product by the terms of heading 391890:Of other plastics 10 Digit code 3918900090: Other than for use in certain …

• UK 3918900090 Valid Dec 12, 2023 to Dec 11, 2026 · Ruling 600009349 on GOV.UK

  Composite Decking Products Used for building materials. Made by being rolled & pressed. Packaged in pallets

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of heading 3918: Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter GIR 3b has been used as the plastic is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 391890: Of other plastics other than of polymers of vinyl chloride 10 Digit code 3918900090: Other than for use in certain types of aircraft Also classified in accordance with: Additional Note 2 to Chapter 39 Harmonized …

• UK 3918900090 Valid Apr 16, 2024 to Apr 15, 2027 · Ruling 600010265 on GOV.UK

  Composite decking boards made from wood powder, plastic resin and additional chemicals. The goods are used as outdoor deck flooring. The deck boards come in 3.6m lengths packed in a plastic wrapping.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 3918- Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter GIR 3 b has been used as the plastic resin is considered to be the essential character GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 391890- Of other plastics 10 digit code 3918900090- Other than for use in certain types of aircraft Also …

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

EU trade in 2025 for 391890

Extra-EU imports

€356.3M

257,181 t

Extra-EU exports

€116M

Top origin countries by import value

1. China €297.3M
2. United Kingdom €15.3M
3. Israel €15.2M
4. United States €10.2M
5. Türkiye €5.2M

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 391890

• 6%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 % maybe 9 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure