Unsaturated Polyester Shower Gel Board
A rigid, non-cellular sheet made from unsaturated polyester resin, designed for lining bathtub surrounds and shower enclosures. It is not reinforced, laminated, or combined with other materials, and is classified under tariff item 3920.63.00 as a plate or sheet of unsaturated polyesters.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the sheet is cellular or has a cellular core
Cellular polyester sheets are classified under heading 39.21, not 39.20.
If the sheet is cut to size and fitted as a structural element for permanent installation
Articles of heading 39.25 include builders' ware such as panels for baths and showers.
If the resin is a polycarbonate rather than an unsaturated polyester
Polycarbonate sheets are classified under a different subheading within heading 39.20.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the sheets are non-cellular and not reinforced or laminated, as any such treatment would change the tariff classification
• Provide a detailed product description and resin composition to the CBSA to support classification under 3920.63.00
• Verify the dimensions and thickness, as goods cut to shape may fall under other headings
Related Products under Tariff item 3920.63.00
Clear Flexible Polyester Window Film
This is a clear, flexible film made from unsaturated polyester, optically graded for privacy window applications and temporary coverings. It is non-cellular, not reinforced, laminated, or supported, and meets the monomer content requirements for classification under tariff item 3920.63.00.
Flexible Polyester Release Film
This is a flexible unsaturated polyester film coated with silicone for use as a release liner in adhesive tape manufacturing. The base film is non-cellular and not reinforced, and the silicone coating does not change its classification as a sheet of unsaturated polyester.
Flexible Unsaturated Polyester Packaging Foil
This is a thin, flexible foil-like sheet of unsaturated polyester used in food packaging and lidding films. It is non-cellular, not reinforced, and meets the strict monomer content requirements for classification under tariff item 3920.63.00.
Flexible Unsaturated Polyester Sheeting
This is a thin, flexible sheet made from non-cellular unsaturated polyester resin, used for protective coverings and packaging applications. It is not reinforced, laminated, or supported, and falls under tariff item 3920.63.00 as a plate, sheet, film, foil, or strip of unsaturated polyester.
Unsaturated Polyester Boat Hull Skin Sheet
This is a noncellular sheet of unsaturated polyester used as an outer skin for small boat hulls before fiberglass layering. It is not reinforced, laminated, or supported, and falls under tariff item 3920.63.00 as a plate or sheet of unsaturated polyester.
Unsaturated Polyester Casting Slab
This is a large-format noncellular slab of unsaturated polyester for custom furniture and sculpture casting. It is not reinforced, laminated, or supported, and falls under tariff item 3920.63.00 as a plate or sheet of unsaturated polyester.