Does polycarbonate drinking glasses need tevilot keilim, or is it like plastic?
Answer:
Polycarbonate has the same halachic status as plastic.
Although some authorities require tevillah for plastic utensils (non-disposable; see Minchas Yitzchak 3:76-78), the consensus among poskim is that they do not (see Sefer Tevilas Keilim, Chapter 11, footnote 115).
Best wishes.