HomeChapter 39Heading 39203920.61

HS Code 3920.61 : Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for of polycarbonates, alkyd resins, polyallyl esters or other polyesters, of polycarbonates is 3920.61. Under the 2026 Argentina (Aduana / DGA), the representative MFN general duty rate is 16% [Dirección General de Aduanas Argentina].

Chapter
Heading
Subheading
3920.61
AR MFN Duty
16%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 39
Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials
Heading 3920
Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials
Subheading .61
.61
Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates
Argentina (AFIP / DGA Aduana)
3920.61
Representative MFN Ad Valorem Rate
16%
Verified July 2026 · AFIP/DGA Source

MODULE 5: ARGENTINA IMPORT DUTY & IVA BREAKDOWN

Mercosur Base CET Duty
16%
NCM Tariff [DGA]
Impuesto al Valor Agregado (IVA)
21.00 %
CIF + Duty Base [IVA 21%]
De Minimis Threshold
USD $50
Courier De Minimis
Notice: Argentine customs clearance, NCM tariff classification, Mercosur CET rates, and 21% IVA are governed by Dirección General de Aduanas (AFIP/DGA). Always verify declarable lines with DGA prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates

MODULE 11: AFIP/DGA Advance Ruling System

Legally binding advance tariff rulings issued by Dirección General de Aduanas Argentina for HS 3920.61.

Query official AFIP/DGA portal:

Search AFIP/DGA Portal for 3920.61 →

Argentina AFIP/DGA Tariff Schedule (3920.61)

National line-level (8/10-digit) detail for Argentina (Aduana / DGA): coverage in progress.

Universal 6-digit WCO backbone applied rate: 16%. Confirm the full national commodity code at the official source (Dirección General de Aduanas Argentina).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
3920.10 Subheading under Heading 3920 Compare Subheading 3920.10 →
3920.20 Subheading under Heading 3920 Compare Subheading 3920.20 →
3920.30 Subheading under Heading 3920 Compare Subheading 3920.30 →
3920.43 Subheading under Heading 3920 Compare Subheading 3920.43 →
3920.49 Subheading under Heading 3920 Compare Subheading 3920.49 →
3920.51 Subheading under Heading 3920 Compare Subheading 3920.51 →
3920.59 Subheading under Heading 3920 Compare Subheading 3920.59 →
3920.62 Subheading under Heading 3920 Compare Subheading 3920.62 →

Official Primary Sources & Authority References

Dirección General de Aduanas (AFIP/DGA) ↗

Official Argentina AFIP/DGA tariff schedule, 21% IVA, and Mercosur CET rules.

AFIP/DGA Advance Ruling System ↗

Dirección General de Aduanas official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates?
Under WCO Harmonized System 2022 and United States (USITC HTS), Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates is classified under HS 3920.61 (Heading 3920, Chapter 39). The representative AR MFN general duty rate is 16%.
How is HS 3920.61 distinguished within Heading 3920 (Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials)?
Heading 3920 covers Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials. Subheading 3920.61 specifically isolates Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3920.
What are the primary candidate subheadings related to HS 3920.61?
Related subheadings under Heading 3920 include 3920.10, 3920.20, 3920.30, 3920.43, 3920.49, 3920.51, 3920.59, 3920.62. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3920.61 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates?
Commercial shipments of Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3920.61?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3920.61 in Argentina?
Commercial imports of Of polycarbonates, alkyd resins, polyallyl esters or other polyesters, Of polycarbonates under HS 3920.61 into Argentina are subject to 21% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Argentina?
The customs de minimis threshold for import shipments into Argentina is USD $50 (courier). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Argentina?
Customs declarations, import duty assessments, and AFIP/DGA Advance Ruling System for HS 3920.61 are administered by Dirección General de Aduanas (AFIP/DGA).
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