Extruded Polystyrene Profile
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3916903000 | 41.5% | CN | US | Official Doc |
| 3916905000 | 40.8% | CN | US | Official Doc |
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3921190010 | 41.5% | CN | US | Official Doc |
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AI Analysis
𧱠Extruded Polystyrene Profile (XPS Foam Board/Sheet)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
π I. Product Definition & Classification: What is an "Extruded Polystyrene Profile"?
Extruded Polystyrene (XPS) is a rigid, closed-cell plastic foam known for its high compressive strength, low water absorption, and excellent thermal insulation properties. In international trade, it is primarily classified under Chapter 39 (Plastics and Articles Thereof).
β οΈ Critical Distinction:
- If the product is in the form of plates, sheets, film, foil, or strip (flat or simple profiles) β Classified under Heading 3921.
- If the product is a monofilament (any cross-section > 1mm) or specific rods/sticks not covered under plate/sheet definitions β It might fall under Heading 3916, but XPS profiles used in construction are almost exclusively 3921.
- Key Factor: The description "Extruded Polystyrene Profile" usually refers to rigid boards, foam insulation boards, or specific shaped strips used in construction and packaging. These are Cellular Plastics.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided <DATA>, the relevant HS Codes are found in Heading 3921 (Other plates, sheets, film, foil and strip, of plastics).
| HS Code | Product Description | Key Characteristics | Cellular Structure? |
|---|---|---|---|
3921.11.00.00 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of styrene | Standard XPS insulation boards, foam sheets. Closed-cell structure. | β Yes |
3921.19.00.10 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics: Microporous sheets of polyethylene or polypropylene film | Note: This code specifically mentions Polyethylene/Polypropylene. XPS is Polystyrene. Do NOT use this code for XPS unless it is a composite with PE/PP microporous films. | β Yes (but material mismatch) |
π Critical Clarification:
- Extruded Polystyrene (XPS) is a polymer of styrene. Therefore, the correct primary classification is3921.11.00.00(Cellular: Of polymers of styrene).
- The code3921.19.00.10in the<DATA>refers to Microporous sheets of polyethylene or polypropylene. Do not misclassify XPS (polystyrene) under this code, as it is chemically distinct.
- Heading 3916 (Monofilament, rods, sticks) is generally for linear profiles with a cross-section >1mm that are not considered "plates or sheets". However, most commercial "XPS profiles" (especially in construction) are considered "plates/sheets/strip" under 3921. If the profile is a long, thin rod-like shape (>1mm cross-section) and not a sheet/board, 3916.90.30.00 or 3916.90.50.00 could be considered, but 3921.11.00.00 is the standard for insulating boards/panels.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharge & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN) (Based on<DATA>tax details which reflect US-China tariff context)
β Effective Time: 2025/2026 Trade Policies
π― 1. 3921.11.00.00 ββ Cellular Polymers of Styrene (XPS Boards/Sheets)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| USITC Surcharge | 0.0% (No Section 301 surcharge for this specific HS Code) |
| IEEPA Surcharge | 0.0% (No additional IEEPA surcharge) |
| Total Duty Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (Under $800, usually duty-free) |
| Legal Basis Path | HTSUS:3921.11.00 β No Footnote 9903.88.01 (Exempt from 301) |
π Explanation:
- XPS (Extruded Polystyrene) in the form of plates/sheets is exempt from the 25% Section 301 tariffs that apply to many other plastic products.
- Total Tax: 0.0%. This is a highly favorable classification for cost savings.
π― 2. 3916.90.30.00 ββ Monofilament > 1mm (If classified as profile/rod)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| USITC Surcharge (301) | +25.0% |
| Total Duty Rate | 31.5% |
| Tax Calculation | CIF Value Γ 31.5% |
| De Minimis Eligibility | β No (Deny De Minimis) |
| Legal Basis Path | HTSUS:3916.90.30 β USITC:3916.90.30.00 β FOOTNOTE:9903.88.01 |
π Warning:
- If customs authorities decide that your "profile" is not a "plate/sheet" but a "monofilament/rod" with cross-section >1mm, it falls under 3916.90.30.00.
- This incurs a 31.5% total tariff!
- Strategy: Provide strong technical documentation proving the product is a "plate, sheet, or strip" (flexible or rigid board form) to justify 3921.11.00.00 (0% tax) instead of 3916.90.30.00 (31.5% tax).
π― 3. 3916.90.50.00 ββ Other Monofilament/Profile (>1mm)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| USITC Surcharge (301) | +25.0% |
| Total Duty Rate | 30.8% |
| Tax Calculation | CIF Value Γ 30.8% |
| De Minimis Eligibility | β No (Deny De Minimis) |
| Legal Basis Path | HTSUS:3916.90.50 β USITC:3916.90.50.00 β FOOTNOTE:9903.88.01 |
π Note: Similar to 3916.90.30.00, this is a high-tax category. Avoid this classification for standard XPS insulation boards.
β 4. 3921.19.00.10 ββ Microporous PE/PP Sheets (Incorrect for XPS)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| USITC Surcharge (301) | +25.0% |
| Total Duty Rate | 31.5% |
| Reason | Misclassification Risk |
| Material | Polyethylene/Polypropylene (Not Polystyrene) |
π Warning: Do not use this code for XPS. It is for PE/PP microporous films. Using it for XPS is false declaration and may lead to penalties. If you have a composite product, ensure the primary material is correctly identified.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation (Must-Have)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material: Extruded Polystyrene (XPS), Density, Thickness, Width, Length. |
| β Technical Data Sheet (TDS) | βοΈ | Show compressive strength, water absorption, and thermal insulation properties. |
| β Product Photos | βοΈ | Clear images showing the product shape. Is it a flat board? A strip? A rod? |
| β Commercial Invoice | βοΈ | Description: "Extruded Polystyrene (XPS) Insulation Boards/Sheets". Do NOT write "Plastic Rod" or "Monofilament" unless it truly is. |
| β Certificate of Origin (CO) | βοΈ | For preferential treatment if applicable (though US-China has no FTA for these goods). |
β 2. Declaration Strategy (Key Mnemonic)
π₯ "XPS is Styrene, 3921 is the King! 0% Duty if You Classify Right!"
| Scenario | Correct HS Code | Tax Rate | Wrong HS Code | Wrong Tax Rate |
|---|---|---|---|---|
| XPS Insulation Board/SHEET | 3921.11.00.00 |
0.0% | 3916.90.30.00 |
31.5% |
| XPS Strip (Narrow, <1mm thick?) | 3921.11.00.00 |
0.0% | 3916.90.30.00 |
31.5% |
| XPS Rod (>1mm cross-section, not sheet) | 3916.90.30.00 |
31.5% | 3921.11.00.00 |
Risk of Rejection |
| PE Foam Board (Not XPS) | 3921.90.00.00 (Not in DATA) |
Check 301 | 3921.11.00.00 |
Misclassification |
π Key Advice:
- Emphasize "Styrene" in your description.
- Emphasize "Plate, Sheet, or Strip" rather than "Rod" or "Monofilament".
- Provide photos showing the product is a flat, rigid board or strip, not a round rod.
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| Composite XPS with Foil | If XPS is coated with aluminum foil, still classify under 3921.11.00.00 if XPS is the essential character. |
| XPS with Adhesive Backing | Still 3921.11.00.00. The adhesive is secondary. |
| XPS Profile for Construction (L-shaped, T-shaped) | If it is a rigid structural profile, still argue for 3921.11.00.00 as "Strip" or "Profile" of cellular plastic. Avoid 3916. |
| Small Samples (<$800) | Under De Minimis, even if taxed, it might not be charged. But for bulk, 0% is critical. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3921.11.00.00 |
0.0% | Exempt from 301 Tariffs. Best option. |
| π¨π³ China | 3921.11.00.00 |
5.0% - 6.5% | Standard import duty. |
| πͺπΊ EU | 3921.11.00.00 |
6.5% | No Section 301 surcharge. |
| π¬π§ UK | 3921.11.00.00 |
6.5% | Post-Brexit tariffs. |
| π―π΅ Japan | 3921.11.00.00 |
3.9% - 6.0% | Depends on specific subheading. |
π Conclusion:
- USA offers the best duty rate (0%) for XPS if correctly classified under 3921.11.00.00.
- Misclassification into 3916 leads to 31.5% duty, which is a 31.5 percentage point cost increase.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Classifying XPS Boards as "Plastic Rods" (3916.90.30.00)
π Consequence: 31.5% Duty instead of 0%. Cost Increase: 31.5%!
β Error 2: Using "Monofilament" in the description for flat sheets
π Consequence: Customs may reject "Monofilament" (which implies linear, thread-like shape) and reclassify under 3916.
π Fix: Use "Insulation Board", "XPS Sheet", "Plastic Strip".
β Error 3: Confusing XPS (Polystyrene) with EPS (Expanded Polystyrene) or PE (Polyethylene)
π Consequence: EPS is also 3921.11, but PE is 3921.19. XPS and EPS share the same HS Code (3921.11.00.00). Both are 0% in the US. No penalty for confusing XPS/EPS, but do not confuse with PE/PP.
β Error 4: Not providing Technical Data Sheets
π Consequence: Customs cannot verify "Cellular" structure or "Styrene" material. May delay clearance or audit.
β Correct Practice:
"Extruded Polystyrene (XPS) Insulation Boards, Cellular, Rigid, 2' x 4', 1 inch thick, Model XYZ, for Thermal Insulation"
π― VII. Conclusion: Professional Classification, Save 31.5%!
π― Remember the Mnemonic:
πΉ "XPS is Styrene, 3921 is the Key! 0% Duty if You Classify Right! 31.5% if You Make a Mistake!"
πΉ "Avoid 3916, Stick to 3921, Save Thousands on Every Shipment!"
π Pro Tip:
- If your product is XPS, always declare it as "Cellular Polymers of Styrene".
- Provide photos and TDS to prove it is not a "monofilament" or "rod".
- Apply for Advance Ruling if you have a new product shape to confirm 3921.11.00.00 classification.
π£ Take Action Now:
π Contact Professional Customs Broker + Provide Product Photos + Request HS Code Advance Ruling
π Ensure Your XPS Shipments Clear with 0% Duty, Saving You 31.5% in Costs!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent Counts! Don't Let Misclassification Cost You Profits!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.