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Polarizing Film Sheets for LCD Displays from China

Thin sheets of polarizing material designed specifically for use in liquid crystal displays (LCDs) to control light polarization and enhance image contrast. These sheets are cut to standard sizes for assembly into monitors, TVs, and smartphone screens. Classified under HTS 9001.20.00.00 as sheets and plates of polarizing material, excluding those for technical machine uses per chapter notes.

Duty Rate — China → United States

37.5%

Rate breakdown

9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

Verify optical grade certification and thickness specifications to confirm classification as polarizing sheets rather than finished optical elements

Include detailed technical datasheets showing polarization efficiency (>99%) and transmission rates in import documentation

Avoid misclassification as plastic sheets (Chapter 39) by providing evidence of polarizing functionality via lab test reports