What documents are required to import HS 39232100 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 39232100 into China?

Use CIF (goods + freight + insurance) × 10% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter39Plastics and articles thereof
Heading3923Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Subheading392321Of polymers of ethylene
National39232100乙烯聚合物制袋及包

39232100

ACTIVE

What is the China import tariff for HS 39232100 (乙烯聚合物制袋及包)?

Quick answer: China MFN rate for HS 39232100 is 10%, plus VAT 13%.

"Of polymers of ethylene"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"乙烯聚合物制袋及包"

HS code 3923210000 (Chapter 39 "Plastics and articles thereof"; Heading 3923 "Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics"; Subheading 392321 "Of polymers of ethylene") under the China tariff schedule classifies "乙烯聚合物制袋及包". China customs apply MFN rate of 10%, General rate 80%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	10%	Official tariff schedule
普通税率 General rate	80%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
消费税率 Consumption tax	无	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口暂定税率 Export provisional	无	Official tariff schedule
出口退税率 Export rebate	13%	Official tariff schedule